Crypto tax in Malta
Long-term investment is exempt. Frequent trading is business income at up to 35%.
- Short-term rate
- 35%
- Long-term rate
- 0%
- Treatment
- Taxed as income
- Currency
- EUR
How Malta taxes crypto
Malta distinguishes sharply between investment and trading. Crypto held as a long-term personal investment is not subject to capital gains tax on disposal. Activity judged to be trading or a business is taxed as ordinary income at progressive rates up to 35%, and the distinction turns on frequency, intent and organisation rather than a fixed holding period. Twelve months is a useful rule of thumb, not a statutory threshold.
The long-term rate applies once you have held for more than 12 months.
A 10,000 EUR gain, settled
| Held | Rate | Taken | Kept |
|---|---|---|---|
| Short-term | 35% | 3,500 | 6,500 |
| Long-term | — | — | 10,000 |
This is the arithmetic the app runs on your device. Real liability depends on your residency, income, allowances and how the authority classifies your activity. Treat it as an estimate and check with a qualified adviser before you act.
Elsewhere in Europe
| Jurisdiction | Short-term | Long-term |
|---|---|---|
| Czechia | 23% | — |
| Georgia | — | — |
| Germany | 45% | — |
| Luxembourg | 42% | — |
| Portugal | 28% | — |
| Switzerland | — | — |
| Turkey | — | — |
| Netherlands | 2% | 2% |
Headline rate last checked 31 July 2026 · methodology