---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "africa_east", "fatf", "legal"]
aliases: ["YT", "MYT"]
created: 2026-09-26
updated: 2026-04-02
compile_into: ["[[country--mayotte]]"]
sources:
  - name: "AMF France"
    url: "https://www.amf-france.org"
    type: "official"
  - name: "BOFiP, Cession d'actifs numeriques a titre occasionnel, modalites d'imposition"
    url: "https://bofip.impots.gouv.fr/bofip/11969-PGP.html/identifiant=BOI-RPPM-PVBMC-30-30-20240423"
    type: "official"
  - name: "eur-lex.europa.eu"
    url: "https://eur-lex.europa.eu/eli/reg/2023/1114/oj"
    type: "reference"
  - name: "taxsummaries.pwc.com"
    url: "https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates"
    type: "reference"
---

#  Mayotte (YT): Crypto Regulation

> Mayotte, an EU outermost region, applies the EU [[concept--mica|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.

## 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) | 25% standard corporate income tax |
| VAT on Crypto | No |
| Mining Tax | No specific guidance |
| 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.

## 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 | Markets in Crypto-Assets Regulation (MiCA) as implemented in France |
| Ease | medium |
| Cost | N/A |
| Timeline | N/A months |

Licensing follows the French implementation of MiCA, requiring registration and compliance with AMF and ACPR regulations.

## AML / KYC

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

## DeFi

**Status:** regulated

DeFi activities are subject to regulation under the MiCA framework and French financial laws, requiring compliance with AML/KYC and licensing rules.

## Stablecoins

**Status:** regulated

Stablecoins are regulated under the MiCA framework as implemented in France, with specific requirements for issuers and service providers.

## 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 but electricity costs are relatively high compared to global averages; infrastructure is moderate due to island location.

## Geopolitics

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

## Enforcement

Enforcement focused on unlicensed operators and consumer protection

## CBDC Status: unknown

## FAQ

### Is cryptocurrency legal in Mayotte?

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.

### 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: 2026-09-26.*

**Sources:**
- [AMF France](https://www.amf-france.org)
- [BOFiP, Cession d'actifs numeriques a titre occasionnel, modalites d'imposition](https://bofip.impots.gouv.fr/bofip/11969-PGP.html/identifiant=BOI-RPPM-PVBMC-30-30-20240423)
- [eur-lex.europa.eu](https://eur-lex.europa.eu/eli/reg/2023/1114/oj)
- [taxsummaries.pwc.com](https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates)