Mayotte follows French financial regulation under the Autorité des marchés financiers (AMF) with no specific crypto framework but aligns with France's regulatory environment including MiCA. Crypto activities are legal with transitional provisions for service providers under MiCA.
| 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) | No specific guidance |
| VAT on Crypto | No |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |
No crypto-specific tax guidance available.
| 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 | MiCA (Markets in Crypto-Assets Regulation, EU Regulation 2023/1114) as implemented in France via Ordinance 2024-936 (15 October 2024) and Decree 2025-169 (21 February 2025). Transitional PACTE Act/DASP regime remains valid until 1 July 2026. |
Enforcement focused on unlicensed operators and consumer protection
Status: Unclear
No specific DeFi regulation
Status: Unknown
Status: no_rules
No specific NFT regulation
| Legal | Yes |
| Electricity Cost | $0.2/kWh |
| Renewable Energy | 35% |
| Infrastructure | fair |
Mining is legal with moderate electricity costs and 35% renewable energy. Infrastructure is fair given island conditions.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 45/100 |
| Banking Access | moderate |
Risk Factors
Mayotte is an overseas department of France with moderate political stability and no sanctions. Banking access is moderate and internet freedom partly free.
Mayotte follows French financial regulation under the Autorité des marchés financiers (AMF) with no specific crypto framework but aligns with France's regulatory environment including MiCA. Crypto activities are legal with transitional provisions for service providers under MiCA.
Yes, licensing is required for VASPs.
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Explore IT Services →Last reviewed: 2026-06-01 · Data source: Soken Crypto Legal Map
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