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
CARF Status
Committed
Bitizenship
Not yet
CARF Reporting
Committed
Malta has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
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
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
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