Mayotte follows the French regulatory framework for crypto, implementing the EU's MiCA regulation via French ordinances and decrees. The transitional PACTE Act/DASP regime remains valid until mid-2026, with the AMF actively regulating and protecting investors in digital assets.
| 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 | 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 follows the French regulatory framework for crypto, implementing the EU's MiCA regulation via French ordinances and decrees. The transitional PACTE Act/DASP regime remains valid until mid-2026, with the AMF actively regulating and protecting investors in digital assets.
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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