TL;DR: The Detailed Fee Report is a separate report that lists every fee in your account for the selected tax period, including fees that are already built into a trade and therefore never appear on their own in the main tax report.
It uses the same settings and the same time period as your tax report and stays in sync with it.
Fees are grouped into three sections: already included in the tax report, not included in the tax report, and from non-taxable transactions.
Whether a fee reduces your taxable result depends on its type and on your tax report settings.
The report is for documentation and transparency. It does not change your tax result, and it does not claim fees as income-related expenses.
Overview
The main tax report shows your taxable result. It does not show every single fee, because most trading fees are already built into the trade itself. They reduce the purchase price or increase the sale proceeds and are never listed as a separate line.
That makes it hard to answer a simple question: how much did I actually pay in fees last year?
The Detailed Fee Report answers exactly that. It extracts the fee out of each transaction and lists it separately, so you get one complete overview of all fees paid, in your account currency.
Example: You exchange 5 ETH for 1 WBTC and pay 1 ETH as a fee. In the main tax report, the 1 ETH fee is absorbed into the trade and is not visible as its own line. In the Detailed Fee Report, it appears separately under 1.1 Trading Fees.
Note: CoinTracking does not display income-related expenses. Whether and how fees can be deducted depends on your country and your situation. Please ask your tax advisor.
How is the report structured?
The report has three parts:
1. Cover page: Shows the period covered, the tax report settings that were applied, and the configuration table of all fee types. Because tax rules differ from country to country, the settings shown here vary depending on the country selected in your tax report.
2. Overview: A summary of all fee categories with their totals, split into sections 1.1, 1.2 and 1.3.
3. Transaction lists: Each section has its own transaction list. It shows every individual fee transaction, when it occurred, its fiat equivalent at the time the fee was paid, the TransactionID that identifies which transaction the fee belongs to, and many further details.
Which fees go into which section?
1.1 Fees already included in the tax report
Fees that have already been taken into account in your tax calculation. They either reduced your gains or increased your cost basis. These fees should not be claimed a second time.
Trading fees
Settlement fees (if activated in the settings)
Funding rates (if activated in the settings)
Derivatives/Futures Trading fees (if activated in the settings)
Margin fees (if activated in the settings)
3rd currency fees (if activated in the settings)
These fees have already been accounted for.
1.2 Fees not included in the tax report
Fees that were not applied to your taxable result. They are listed here so your documentation is complete.
Other fees (not assigned to a trade)
Margin fees (if not activated in the settings)
Settlement fees (if not activated in the settings)
Funding rates (if not activated in the settings)
Derivatives/Futures Trading fees (if not activated in the settings)
Borrowing fees
Deposit fees
Withdrawal fees
Depending on your country, these fees may be deductible. Please check with your tax advisor.
1.3 Fees from non-taxable transactions
Trading fees incurred in transactions that were not taxable, for example the sale of an asset after the applicable holding period had expired.
Please note that your country may not have a holding period, and different transactions may qualify as tax-free instead. In some countries, for example, crypto-to-crypto trades are tax-free.
Trading fees
These fees were incurred in tax-exempt transactions.
Can I change how a fee type is treated?
The default settings reflect the tax rules of the selected country to the best of our research and due diligence. They are a well-founded starting point and do not constitute tax advice.
If you want a fee type treated differently, change the corresponding option under Create new tax report and generate the report again.
Why do some fees appear as positive amounts?
Fees reduce your result and therefore appear as negative amounts.
The only exception is a received funding rate. Since this represents income rather than a cost, it is displayed as a positive amount.
Why is the fee value shown only in my account currency?
The Detailed Fee Report shows the fiat equivalent of each fee at the time of the transaction. It deliberately does not show a gain or loss.
The gain or loss that arises when you pay a fee with a cryptocurrency (the delta, Δ, between the acquisition value and the value at the time of payment) belongs to the capital gains calculation and is shown in your tax report, not here.
For more on how that delta is calculated, see Fees from Margin, Derivatives, and Futures Trading in CoinTracking.
Why does an "Other fee" sometimes appear under 1.1 instead of 1.2?
If an Other fee can be matched to a corresponding trade, CoinTracking merges it with that trade. The fee is then part of a taxable transaction and is listed under 1.1 Fees already included in the tax report.
Only Other fees that cannot be matched to a trade stay in 1.2.