Tax Map · Crypto tax rankings

Crypto tax in Malta

Malta is crypto-friendly.

For an individual relocating to Malta, private non‑trading crypto held as “coins” is treated like foreign currency and isolated disposal gains are not taxed, while regular or business‑like trading in crypto, or gains on certain security‑type tokens, can be taxed at income/capital‑gains rates up to 35%.

“As such, coins fall outside the scope of income tax and duty, and gains on isolated transfers will not be taxed in Malta. Conversely, where the Coins are transferred as part of a coin exchange business or trade, profits realised from such business would be taxed at the standard Maltese corporate income tax rate of 35%. … Where the financial token meets the definition of security, essentially, having profit-participating rights, gains derived upon a transfer of such tokens fall within taxable capital gains, to which a number of exemptions apply. Where gains are derived in the nature of trade, such as where the transfer is part of a profit-making undertaking or scheme, they will be treated as trading income and subject to tax at 35%.” — Commissioner for Revenue (Malta) via Blockchain Tax Guidelines

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.