Crypto Tax in Malta 2026 - When It Is 0% and When It Is Not

TL;DR: Malta’s “0% crypto tax” reputation is half true. Long-term holdings of coins held as an investment are not subject to capital gains tax, so a buy-and-hold investor can pay nothing. But active trading is taxed as income at rates up to 35%, and the line between investing and trading is what decides your bill. Non-domiciled residents also benefit from the remittance basis on foreign gains. The cleanest way to document your activity and file is software: I use CoinTracking.

Sort your Malta crypto taxes with CoinTracking

Malta brands itself the “Blockchain Island”, and for long-term investors the tax treatment lives up to the hype. But the popular “Malta has no crypto tax” line is misleading: it only holds for genuine investment in coins. Trade actively and you’re taxed as a business. Getting the investing-versus-trading distinction right, and documenting it, is where this matters most.

Here’s how crypto is taxed in Malta and how to prepare your return.

Best tools for Malta crypto taxes:

CoinTracking (my pick): deepest reporting, full transaction records to evidence investment vs trading, free up to 200 transactions. Read the review.
Koinly: the easiest option, with a large free tier and clean reports. Read the review.

Try CoinTracking free

How Crypto Is Taxed in Malta

Malta has no general capital gains tax on long-term holdings of coins treated as a store of value. So if you buy Bitcoin as a long-term investment and sell it years later, the gain is not taxed. This is the source of the “0%” reputation, and for genuine investors it’s real.

The catch is the investing versus trading distinction:

Long-term investment in coins: capital gains generally fall outside the scope of tax.
Active or day trading as a business: profits are taxed as income at the progressive personal rates, up to 35%.

There’s no fixed holding-period rule. The tax authority looks at frequency, volume, and how business-like your activity is, similar to how share trading is judged in other countries.

The Three Token Categories

Malta’s guidelines split crypto into coins (used as a medium of exchange or store of value), financial tokens (treated like securities, and potentially subject to stamp duty), and utility tokens. Treatment depends on the category and how the asset is actually used.

Crypto Income

Staking rewards, mining income, and salary paid in crypto are taxed as income at the value when received, at the progressive rates up to 35%.

Residence, Domicile, and the Remittance Basis

Malta uses a residence-and-domicile system. Non-domiciled residents (common among people who move to Malta) are taxed on Maltese-source income and on foreign income or gains they actually bring into Malta. Foreign crypto gains left offshore are generally not taxed, subject to a minimum annual tax. Remittance is interpreted broadly, so structuring needs care and proper advice.

The Forms You Need to File

Individuals file the Malta income tax return (form TA22 for residents) online. The normal deadline is the end of June, extended to 31 July 2026 for the 2026 year of assessment. From 1 January 2026, crypto service providers report transaction data under the EU’s DAC8 rules, so accurate records matter.

How to Prepare Your Crypto Taxes in Malta

Connect every account. Add each exchange and wallet so the tool captures your full activity.
Import your full history. Complete records help evidence whether your activity is investment or trading.
Reconcile. Patch any data gaps with a CSV.
Generate the figures. Use the output to complete your return, and get advice on the investing-versus-trading question if your activity is heavy.

Prepare your Malta report with CoinTracking

The Best Crypto Tax Tool for Malta

CoinTracking is my pick for its depth and the complete records it keeps, which help document the investment-versus-trading position that drives your Malta tax bill. Its lifetime licence is the best long-term value. Koinly is the easiest alternative, with a generous free tier. Both let you import everything for free. For the wider field, see my guide to the best crypto tax software.

Disclaimer: This is general information, not tax advice. Malta’s crypto tax treatment is nuanced and turns on your specific circumstances. Confirm the details with a qualified Maltese tax adviser before you file.

Frequently Asked Questions

Is crypto tax-free in Malta?

Only for long-term investment in coins. Capital gains on coins held as a long-term investment generally fall outside the scope of tax, so a buy-and-hold investor can pay nothing. But active or day trading is taxed as income at rates up to 35%. The “0% crypto tax” claim only applies to genuine investment, not trading.

How is crypto trading taxed in Malta?

If your activity amounts to trading as a business, profits are taxed as income at Malta’s progressive personal rates, up to 35%. There’s no fixed holding period; the tax authority looks at frequency, volume, and how business-like the activity is.

Do non-domiciled residents pay crypto tax in Malta?

Non-domiciled residents are taxed on Maltese-source income and on foreign income or gains they remit to Malta. Foreign crypto gains kept offshore are generally outside Maltese tax, subject to a minimum annual tax. Remittance is interpreted broadly, so take advice before relying on this.

When is the Malta tax return deadline?

Individuals file the income tax return (TA22) online, normally by the end of June. For the 2026 year of assessment the deadline was extended to 31 July 2026.