---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "africa_east", "fatf", "legal"]
aliases: ["YT", "MYT"]
created: 2026-06-01
updated: 2026-04-02
compile_into: ["[[country--mayotte]]"]
sources:
  - name: "AMF France"
    url: "https://www.amf-france.org"
    type: "official"
---

#  Mayotte (YT) — Crypto Regulation

> 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 [[concept--mica|MiCA]]. Crypto activities are legal with transitional provisions for service providers under MiCA.

## Overview

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

## Tax

| Type | Rate |
|------|------|
| 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 |
| Mining Tax | No specific guidance |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |

No crypto-specific tax guidance available.

## Licensing

| Field | Value |
|-------|-------|
| 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. |
| Ease | N/A |
| Cost | N/A |
| Timeline | N/A months |

## AML / KYC

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

## DeFi

**Status:** Unclear

No specific DeFi regulation

## Stablecoins

**Status:** mica_applies

MiCA stablecoin rules apply via French implementation. Electronic Money Tokens (EMTs) may only be issued by credit institutions and e-money institutions authorized by ACPR. Asset-Referenced Tokens (ARTs) require ACPR authorization. Both categories subject to reserve, redemption, and prudential requirements under MiCA Title III/IV. Three EMT issuers authorized in France as of early 2026; no ART issuers approved yet.

## NFTs

**Status:** no_rules

No specific NFT regulation

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.2/kWh |
| Renewable Energy | 35% |
| Climate | tropical |
| Infrastructure | fair |

Mining is legal with moderate electricity costs and 35% renewable energy. Infrastructure is fair given island conditions.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 45/100 |
| Ease of Business | moderate |
| Internet Freedom | partly_free |
| Banking Access | moderate |

## Enforcement

Enforcement focused on unlicensed operators and consumer protection

## CBDC Status: unknown

## FAQ

### Is cryptocurrency legal in Mayotte?

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.

### What is the FATF status of Mayotte?

Mayotte is classified by FATF as: compliant.

### Are VASPs licensed in Mayotte?

Yes, licensing is required for VASPs.

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

KYC is mandatory for crypto businesses.

---

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

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