How Is the Gain Calculated for a Leveraged CFD Trade?

The gain or loss on a leveraged CFD trade is calculated based on the difference between the opening and closing contract price, multiplied by the contract size, regardless of the margin used. The gain/loss is then converted to USD.

The leverage only affects the amount of capital required to open the position, not the total taxable gain or loss.

What Is the Typical Minimum Trade Size for an Institutional Crypto OTC Desk?
What Is Triangular Arbitrage in Cryptocurrency Trading?
How Can a DAO Use Inverse Perpetual Swaps to Manage Risk on non-USD Denominated Assets?
Does a Contract for Difference (CFD) Have a Holding Period for Tax Purposes?
How Is the P&L Calculated When the Contract Is Closed?
How Does the Choice between USD-pegged and Crypto-Pegged Collateral Affect Margin Requirements?
Provide an Example of a Corporate Exposure Hedged by a Currency Forward
What Is the “Notional Value” of a Perpetual Contract Position?