Tax Map · 加密货币税收排名

Malta 的加密货币税

Malta 对加密货币友好.

对于迁移到马耳他的个人而言，作为“代币”持有的私人非交易加密货币被视为外币，其处置收益不予征税，而常规或类似商业交易的加密货币，或某些证券型代币的收益，则可能按高达 35% 的所得税/资本利得税率征税。

“As such, coins fall outside the scope of income tax and duty, and gains on isolated transfers will not be taxed in Malta. Conversely, where the Coins are transferred as part of a coin exchange business or trade, profits realised from such business would be taxed at the standard Maltese corporate income tax rate of 35%. … Where the financial token meets the definition of security, essentially, having profit-participating rights, gains derived upon a transfer of such tokens fall within taxable capital gains, to which a number of exemptions apply. Where gains are derived in the nature of trade, such as where the transfer is part of a profit-making undertaking or scheme, they will be treated as trading income and subject to tax at 35%.” — Commissioner for Revenue (Malta) via Blockchain Tax Guidelines

反映了个人加密货币处置的税务处理。估算 — 请与链接来源核对。 参见方法论。