Martinique follows French crypto regulations under the Markets in Crypto-Assets Regulation (MiCA) and the French PACTE Law, providing a clear legal framework for crypto activities. The AMF oversees investor protection and market integrity, with licensing requirements effective from July 2026 for crypto service providers.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | caribbean |
| Currency | EUR |
| Capital Gains (Personal) | 31.4% flat tax (PFU) on net gains from crypto disposals (fiat conversions, goods/service purchases); effective 1 January 2026 (increased from 30% due to CSG rise). Comprises 12.8% income tax + 18.6% social contributions. Taxpayer may opt for progressive scale (0-45%) + 17.2% social contributions instead. Annual exemption if total disposals ≤ €305/household. Crypto-to-crypto swaps are NOT taxable events. |
| VAT on Crypto | No |
Crypto activities in Martinique are subject to French tax rules, including VAT on crypto transactions. Specific capital gains and staking tax details are not explicitly stated.
| Required | Yes |
| Regulator | AMF / ACPR |
| Framework | Markets in Crypto-Assets Regulation (MiCA) — EU Regulation 2023/1114, implemented in France via Ordinance 2024-936 (15 Oct 2024) and Decree 2025-169 (21 Feb 2025). PSAN framework under PACTE Law superseded for service providers from 30 Dec 2024. |
| Ease | medium |
| Cost (USD) | $50,000 - $300,000 |
From July 1, 2026, crypto service providers must obtain authorization under MiCA to operate legally in Martinique as part of the French regulatory regime.
AMF enforcement applies.
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | Yes |
| FATF Status | compliant |
| FATF Body | FATF |
| Suspicious-Activity Reporting | Yes |
Status: regulated
DeFi activities are regulated under the MiCA framework and French laws, requiring compliance with AML and licensing rules.
Status: regulated
Stablecoins fully regulated under MiCA in France/Martinique. E-Money Tokens (EMTs) supervised by ACPR; only credit institutions and e-money institutions may issue EMTs. As of early 2026, three EMT issuers authorized in France (Circle France, Schuman Financial, Société Générale Forge). Asset-Referenced Tokens (ARTs) also require ACPR authorization; no ART issuers authorized in France as of 2026-06-01. MiCA requirements include capital adequacy, governance, white paper publication, and enhanced supervision.
Status: Unclear
MiCA NFT provisions apply.
| Legal | Yes |
| Electricity Cost | $0.2/kWh |
| Renewable Energy | 10% |
| Infrastructure | good |
Mining is legal with moderate electricity costs and limited renewable energy share. Infrastructure is adequate for mining operations.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 69/100 |
| Banking Access | open |
Risk Factors
Martinique benefits from stable French governance, good internet freedom, and open banking access. Main risk is natural disasters such as hurricanes.
Martinique follows French crypto regulations under the Markets in Crypto-Assets Regulation (MiCA) and the French PACTE Law, providing a clear legal framework for crypto activities. The AMF oversees investor protection and market integrity, with licensing requirements effective from July 2026 for crypto service providers.
Martinique is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-06-01 · Data source: Soken Crypto Legal Map
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