Malta
'Blockchain Island' - no capital gains tax on long-term crypto held as 'store of value'. Business/trading may face 35% tax but can be reduced to 0-5% with proper structuring. MiCA alignment in 2025.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
Case-by-case; may be taxed as income
Mining
35% business tax (reducible)
DeFi
Case-by-case
NFTs
Case-by-case
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
Holding period benefit available
Long-term holdings classified as 'store of value' = 0% CGT. Day trading = business income tax.
Regulation & Residency
Regulatory Body
MFSA (Malta Financial Services Authority)
Residency Requirement
Malta Residency Programme; Global Residence Programme for non-EU
Reporting Requirements
VFA Act compliance; MiCA transition by July 2026
Citizenship & Residency Path
Citizenship by Investment (€750K+); residency via Global Residence Programme
Notable Conditions
- →Three-bill crypto regulatory framework since 2018 (VFA Act, MDIA Act, ITAS Act)
- →Crypto recognized as 'unit of account, medium of exchange, or store of value'
- →35% headline corporate rate can be reduced to 0-5% via refund system
- →MiCA alignment underway; CASP transition deadline July 2026
- →2025 amendments to simplify crypto-to-crypto trades announced
- →EU member state with English as official language
Living & Lifestyle
Cost of Living
Moderate
Banking Access
Good
Quality of Life
High
Lifestyle Scores