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Not tax advice. All numbers, tokens and signatures below are EXAMPLE data. This guide covers record-keeping only. How any of this is treated where you live is a question for a tax professional.
A memecoin swap on Solana can cost you in three ways: the base fee, a priority fee, and, if your app or bot sends through Jito, a tip. Explorers and wallets don't always show these in one place. A trade sheet with a single fiat Fee column needs one number per swap and one rule for building it. This guide shows where each part comes from and what changes in the sheet depending on what you include.
Base fee. Solana's documentation lists a "Base fee per signature" of 5,000 lamports (solana.com). A lamport is "a fractional native token with the value of 0.000000001 sol" (solana.com terminology), so one signature costs 0.000005 SOL.
Priority fee. This is optional and set by the sender: ceil(compute_unit_price * compute_unit_limit / 1,000,000) lamports, paid 100% to the validator (solana.com). The total of base and priority fee is "Charged whether the transaction succeeds or fails" (solana.com fee structure).
Jito tip. Jito's documentation says a tip "can be any instruction, top-level or CPI, that transfers SOL to one of the 8 tip accounts", and that "The minimum tips is 1000 lamports" (docs.jito.wtf). Bitquery's fee breakdown spells out the consequence: the base and priority fees appear in a transaction's fee field, while a Jito tip is "a normal SOL transfer to a Jito tip account" and is not in it (docs.bitquery.io).
So if you copy only the "fee" figure from an explorer, tips are left out. To find a tip, open the transaction and look for a small SOL transfer to one of the tip accounts listed by Jito's getTipAccounts.
The sheet has one Fee column, in fiat. The rule: enter the combined fee once per swap, on the token's row, in fiat, and do it the same way all year.
"Combined" is your definition, and the sheet can't check it. Decide once whether it means base plus priority fee only, or base plus priority fee plus Jito tip (plus any app fee). Write the definition and your SOL price source in Notes (H) on the first row. Whether a tip counts as a fee for any purpose is a question for a tax professional; the sheet only needs you to be consistent.
Two swaps, each with a priority fee of 0.0001 SOL, the 0.000005 SOL base fee and a 0.001 SOL Jito tip:
Fiat fees, rounded to cents:
| Swap | Base + priority | Base + priority + tip |
|---|---|---|
| A (SOL at 150) | 0.000105 SOL = 0.02 | 0.001105 SOL = 0.17 |
| B (SOL at 160) | 0.000105 SOL = 0.02 | 0.001105 SOL = 0.18 |
The trade rows (the fee goes on the MEMEX row, once per swap):
| Date | Type | Token | Qty | Price | Tx hash |
|---|---|---|---|---|---|
| 2025-07-01 | Buy | SOL | 2 | 140 | sig0 |
| 2025-07-10 | Sell | SOL | 1 | 150 | sigA |
| 2025-07-10 | Buy | MEMEX | 1,000,000 | 0.00015 | sigA |
| 2025-08-20 | Sell | MEMEX | 1,000,000 | 0.0003 | sigB |
| 2025-08-20 | Buy | SOL | 1.875 | 160 | sigB |
We recalculated both versions in the shipped workbook:
The 0.31 gap is exactly the two tips. Every row says OK in both versions, and holdings are SOL 2.875 and MEMEX 0. The choice doesn't trip any flag, which is why the definition in Notes matters.
Fees are paid in SOL, but the workbook doesn't book that SOL as separate Sell rows; they only appear as fiat in the Fee column. So the sheet's SOL holding (2.875 here) is slightly higher than the wallet's. In this example the gap is 0.00221 SOL with tips paid, or 0.00021 SOL without. When you reconcile, expect a small SOL gap of about the size of your fees. A large gap means a missing row; see reconciling Phantom history with a trade log.
The Nah Crypto Tax Tracker is an .xlsx plus a PDF guide with plain formulas and no macros: Buy/Sell rows, Tx hash in G, Notes in H, FIFO by date then row order, an OVERSOLD flag and a per-year Summary for 2024 to 2030. FIFO only; not tailored to any country's tax rules. 29 USDC one-time: Nah Crypto Tax Tracker. Not tax advice.
Not affiliated with Solana, Jito or Bitquery. Sources checked 21 October 2026.