Taxes · 🇲🇹 Malta
Crypto and tokenized asset taxes in Malta
Malta generally does not tax a private investor's gains on crypto coins, because crypto is not on the Income Tax Act's list of assets subject to capital gains tax. Trading profits are taxed as income at up to 35%.
Crypto
Gains
Generally 0% for private holders; progressive income tax up to 35% if trading
Holding period
None; the test is whether the gain is capital (investment) or income (trading), not how long you held.
Also
Article 5 of the Income Tax Act taxes capital gains only on listed assets: immovable property, securities, business, goodwill, permits, copyright, patents, trademarks, other IP, and trust and partnership interests. Ordinary crypto coins are not listed. Whether you are trading depends on the facts, such as frequency and organisation.
Income and tokenized assets
Staking, lending, yield
No verified official guidance covers staking, lending or airdrops. Under the general rules, income-type receipts (such as trading profits) are taxed at progressive rates.
Tokenized stocks, bonds, funds
Securities are on the list of capital assets, so tokens that legally are shares or similar securities would fall under the capital gains rules for securities. No specific guidance for tokenized securities.
Tokenized gold
No specific guidance on gold-backed tokens such as PAXG or XAUT.
Filing
Tax year
Calendar year
Reporting
Malta transposed DAC8 through Legal Notice 162 of 2026, in force retroactively from 1 January 2026. Crypto service providers connected to Malta report their users' data to the tax authority.
Watch out
- Frequent or organised trading can turn tax-free gains into taxable income.
- Swapping crypto into a tokenized stock may move you into the securities rules.
- Check that your provider holds an MFSA CASP licence; unlicensed providers had to wind down from 1 July 2026.
Sources
- Income Tax Act, Cap. 123 (legislation.mt) · legislation.mt
- L.N. 162 of 2026: DAC8 amendment regulations · legislation.mt
- MTCA: DLT guidelines announcement (2018) · mtca.gov.mt
Not confirmed
- Commissioner for Revenue DLT guidelines (2018) could not be opened (MTCA site returns 403); summaries say coins are treated like fiat and mining is income.
- Tax treatment of staking, lending and airdrops.
- Loss relief for crypto trading losses.
- Malta DAC8 reporting deadlines for providers.
- Filing deadline for individual returns.
Researched 2026-11-09 for private individuals resident in Malta. Information, not tax advice — rules change; check the tax authority before you file.