How is cryptocurrency taxed in Malta?

In Malta, cryptocurrency gains are taxed as capital gains.

“Where the Financial Tokens are held as capital assets, any gains or profits realised on their transfer would generally be treated as capital gains chargeable to tax in terms of article 5 of the Income Tax Act, provided that the requirements of that article are satisfied.”

This reflects guidance from Commissioner for Revenue (Malta), as of 2018-11-01.

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

Data basis: Commissioner for Revenue (Malta), as of 2018-11-01