---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "caribbean", "fatf", "legal"]
aliases: ["MQ", "MTQ"]
created: 2026-06-01
updated: 2025-06-01
compile_into: ["[[country--martinique]]"]
sources:
  - name: "AMF"
    url: "https://www.amf-france.org"
    type: "official"
---

# 🇲🇶 [[country--martinique|Martinique]] (MQ) — Crypto Regulation

> Martinique follows French crypto regulations under the Markets in Crypto-Assets Regulation ([[concept--mica|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.

## Overview

| Field | Value |
|-------|-------|
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--caribbean|caribbean]] |
| Currency | [[entity--eur|EUR]] |

## Tax

| Type | Rate |
|------|------|
| 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.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--amf|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 PSAN framework under PACTE Law superseded for service providers from 30 Dec 2024.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 | $50,000 - $300,000 |
| Timeline | 6-18 months |

From July 1, 2026, crypto service providers must obtain authorization under MiCA to operate legally in Martinique as part of the French regulatory regime.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| [[concept--fatf|FATF]] Member | Yes |
| FATF Status | compliant |

## DeFi

**Status:** regulated

DeFi activities are regulated under the MiCA framework and French laws, requiring compliance with AML and licensing rules.

## Stablecoins

**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.

## NFTs

**Status:** Unclear

MiCA NFT provisions apply.

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.2/kWh |
| Renewable Energy | 10% |
| Climate | tropical |
| Infrastructure | good |

Mining is legal with moderate electricity costs and limited renewable energy share. Infrastructure is adequate for mining operations.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 69/100 |
| Ease of Business | easy |
| Internet Freedom | free |
| Banking Access | open |

## Enforcement

AMF enforcement applies.

## CBDC Status: exploring

## FAQ

### Is cryptocurrency legal in Martinique?

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.

### What is the FATF status of Martinique?

Martinique is classified by FATF as: compliant.

### Are VASPs licensed in Martinique?

Yes, licensing is required for VASPs.

### What is the AML/KYC regime in Martinique?

KYC is mandatory for crypto businesses.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-06-01.*

**Sources:**
- [AMF](https://www.amf-france.org)