Staking typically means committing tokens to a proof-of-stake network (or a liquid-staking / delegation product) to earn rewards.
Many tax authorities treat staking rewards as income at fair market value when you gain dominion over them; later disposal of those rewards can create a separate capital gain/loss.
Why it matters: rewards can create tax without a fiat sale — easy to miss in DIY reporting.
Educational definition — not tax advice. Rules vary by country.