Malta has become one of the most attractive European jurisdictions for internationally mobile individuals holding significant cryptocurrency wealth. Unlike many countries that tax worldwide income and capital gains, Malta's remittance basis of taxation, when combined with its long-established principles governing the taxation of digital assets, can offer substantial tax efficiencies for eligible individuals.
For both EU and non-EU nationals, Malta offers two special tax residence programmes: The Residence Programme (TRP) for EU, EEA and Swiss nationals, and the Global Residence Programme (GRP) for non-EU nationals. Both provide access to Malta's remittance basis of taxation, which can be particularly advantageous for long-term holders of crypto-assets.
