mt-crypto-taxSourced from the law Malta tax treatment of crypto-assets for individuals and companies, basis year 2026 (year of assessment 2027) with a dated section on 2025 income: trading versus capital under the Income Tax Act, which tokens count as securities for capital gains, mining, staking and airdrops, the remittance basis and non-dom minimum tax, company rate and return dates, VAT on crypto transactions, duty on share-type tokens, DAC8 exchange reporting, records, and where the Commissioner's DLT guidelines must be checked.