C贸mo declarar criptomonedas en Malta
Malta does not tax long-term cryptocurrency investment gains, but frequent trading may be considered commercial activity and taxed up to 35%.
Quick Tax Summary
- Tax type
- No capital gains tax for long-term investment
- Tipo aplicable
- 0% for investors; up to 35% if it's commercial activity (trading)
- Tax-exempt minimum
- Long-term investment gains are not taxed
- Crypto-to-crypto
- Not taxable for private investors
- Staking y recompensas
- May be taxed as income
- Losses
- Only relevant for commercial activity
- Filing deadline
- June 30th of the following year
- Formularios
- Annual income tax return
- Sanciones
- Surcharges and interest
- Autoridad fiscal
- Commissioner for Revenue (CfR)
Investment or trading
The Commissioner for Revenue's guidelines distinguish between holding cryptocurrencies as an investment and operating commercially. Only the latter is taxed as income.
Frequency, volume, and funding methods are considered factors.
Information to Tax Authorities
From January 1, 2026, the DAC8 directive will apply across the EU: authorized crypto asset exchanges and providers must report their clients' transactions to tax authorities, and this data will be exchanged between Member States.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region 路 Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.