Mayotte, an EU outermost region, applies the EU MiCA regulation as implemented in France. The French transitional period for PACTE-registered DASPs ended on 1 July 2026, so crypto-asset service providers need MiCA CASP authorisation from the AMF.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | africa east |
| Currency | EUR |
| Capital Gains (Personal) | 30% flat tax (PFU) on net gains from disposal of digital assets when total annual disposals exceed €305. Rate rises to 31.4% from 1 January 2026 due to CSG increase (12.8% income tax + 18.6% social contributions). Alternatively, taxpayer may opt for progressive income tax scale (0%-45%) + 17.2% social contributions. Crypto-to-crypto swaps without fiat conversion are not taxable events. Resident Mayotte taxpayers file under department code 976. |
| Capital Gains (Corporate) | 25% standard corporate income tax |
| VAT on Crypto | No |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |
French tax law applies. Occasional disposals of digital assets by individuals are taxed under art. 150 VH bis CGI at a 31.4% flat rate from 2026 (30% before), with an exemption where total annual disposals do not exceed EUR 305; crypto-to-crypto exchanges without a cash balance are not taxable events.
| Required | Yes |
| Regulator | AMF (Autorité des marchés financiers) for CASP authorization and market supervision; ACPR (Autorité de Contrôle Prudentiel et de Résolution) for stablecoin issuers (EMT/ART) |
| Framework | Markets in Crypto-Assets Regulation (MiCA) as implemented in France |
| Ease | medium |
Licensing follows the French implementation of MiCA, requiring registration and compliance with AMF and ACPR regulations.
Enforcement focused on unlicensed operators and consumer protection
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | Yes |
| FATF Status | compliant |
| FATF Body | FATF |
| Suspicious-Activity Reporting | Yes |
Status: regulated
DeFi activities are subject to regulation under the MiCA framework and French financial laws, requiring compliance with AML/KYC and licensing rules.
Status: regulated
Stablecoins are regulated under the MiCA framework as implemented in France, with specific requirements for issuers and service providers.
Status: no_rules
No specific NFT regulation
| Legal | Yes |
| Electricity Cost | $0.2/kWh |
| Renewable Energy | 35% |
| Infrastructure | fair |
Mining is legal but electricity costs are relatively high compared to global averages; infrastructure is moderate due to island location.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 45/100 |
| Banking Access | moderate |
| Sanctions Program Active | No |
Risk Factors
Mayotte is an overseas department of France with stable governance and regulatory alignment with the EU, but faces infrastructure and geographic challenges impacting crypto business.
Mayotte, an EU outermost region, applies the EU MiCA regulation as implemented in France. The French transitional period for PACTE-registered DASPs ended on 1 July 2026, so crypto-asset service providers need MiCA CASP authorisation from the AMF.
Mayotte 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: 2026-09-26 · Data source: Soken Crypto Legal Map
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