Crypto tax in Malta (2026): rules, rate and deadlines

The main crypto tax rules for private investors in Malta, in plain language, with the official sources.

Checked November 2026Information, not tax advice

on gains for private investors

on swaps between cryptos

trading profits and mining: income at your own rates

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The rules

The rules in Malta in short

Checked November 2026

What is taxed: Profits from trading coins (bought with the intention of reselling at a profit, judged by the "badges of trade") and gains from mining are income. Financial tokens that count as securities fall under capital gains tax.
Rate: 0% on gains from coins held as a private investment. Trading profits and mining: income tax at your own progressive rates.
Not taxed: Gains on coins held as a private investment ("Coins fall outside the scope of the taxation of capital gains"). Swaps between coins. Moving coins between your own wallets. Staking and airdrops are not addressed in the guidelines.
Holding period: No fixed holding period. Whether you trade or invest is judged case by case on the "badges of trade" (how often, why you bought, how long you held, how you financed it).
Where to declare: Private gains on coins: nothing to declare. Trading profits and mining income: your annual income tax return (paper or online at mytax.mtca.gov.mt).
Key dates: Calendar year. MTCA sets the return date each year: for the return filed in 2026 it was 31 July, on paper and online.

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FAQ

Questions people ask

What is taxed on crypto in Malta?

Profits from trading coins (bought with the intention of reselling at a profit, judged by the "badges of trade") and gains from mining are income. Financial tokens that count as securities fall under capital gains tax.

How much tax do you pay on crypto in Malta?

0% on gains from coins held as a private investment. Trading profits and mining: income tax at your own progressive rates.

What is not taxed?

Gains on coins held as a private investment ("Coins fall outside the scope of the taxation of capital gains"). Swaps between coins. Moving coins between your own wallets. Staking and airdrops are not addressed in the guidelines.

Does it matter how long you hold your crypto?

No fixed holding period. Whether you trade or invest is judged case by case on the "badges of trade" (how often, why you bought, how long you held, how you financed it).

Where do you declare crypto?

Private gains on coins: nothing to declare. Trading profits and mining income: your annual income tax return (paper or online at mytax.mtca.gov.mt).

When do you declare?

Calendar year. MTCA sets the return date each year: for the return filed in 2026 it was 31 July, on paper and online.

Check it yourself

Official sources

Commissioner for Revenue (now MTCA) · Guidelines on the Income Tax Treatment of transactions or arrangements involving DLT assets (1 November 2018)The Commissioner for Revenue's guidelines on crypto: coins are treated like fiat currency and fall outside the tax on capital gains; trading profits and mining are income; financial tokens that are securities fall under capital gains tax.
Legislation Malta · Income Tax Act (Cap. 123), article 5The Income Tax Act, article 5: capital gains tax applies to "securities" (shares and similar instruments), not to coins.
Malta Tax and Customs Administration (MTCA) · Tax returns submission deadline (3 June 2026)MTCA's notice: 31 July 2026 deadline for individual income tax returns, paper and online.

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Information, not tax advice. Rules change; check your return with your tax authority or an accountant. All sources & methods