How is cryptocurrency taxed in Malaysia?

Malaysia applies a mixed crypto-tax regime — gains can be treated as capital gains or as income depending on how you hold and use the assets.

“As Malaysia does not tax capital gain, only revenue gains arising from the disposal of digital currency is taxable. … gains derived by individual who trade occasionally may be viewed as capital gains and not taxable in Malaysia.”

This reflects guidance from Lembaga Hasil Dalam Negeri (LHDN), as of 2025.

See the full Malaysia crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Malaysia with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: Lembaga Hasil Dalam Negeri (LHDN), as of 2025