Réunion follows the EU Markets in Crypto-Assets Regulation (MiCA) with French implementation laws, providing a clear legal framework for crypto activities. The AMF actively regulates and protects investors, including oversight of digital asset service providers.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | africa south |
| Currency | EUR |
| Capital Gains (Personal) | 31.4% flat tax (12.8% income tax + 18.6% social contributions from 2026) on net gains from disposals of digital assets when annual disposals exceed EUR 305; option for the progressive income tax scale |
| Capital Gains (Corporate) | 25% standard corporate income tax |
| VAT on Crypto | No |
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. Exchanges of crypto against fiat are exempt from VAT.
| Required | Yes |
| Regulator | AMF / ACPR |
| Framework | Markets in Crypto-Assets Regulation (MiCA) via French Ordonnance 2024-936 and Décret 2025-169 |
| Ease | medium |
| Cost (USD) | $50,000 - $300,000 |
MiCA applies in Reunion as an EU outermost region. The French transitional period for PACTE-registered DASPs ended on 1 July 2026; crypto-asset service providers now need MiCA CASP authorisation from the AMF.
AMF enforcement applies.
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | Yes |
| FATF Status | compliant |
| FATF Body | FATF |
| Suspicious-Activity Reporting | Yes |
Status: regulated
DeFi activities are regulated under the MiCA framework and French financial regulations, ensuring investor protection and compliance.
Status: regulated
Stablecoins are regulated under the EU MiCA framework as implemented in France, with clear rules on issuance and service providers.
Status: Unclear
MiCA NFT exclusions apply.
| Legal | Yes |
| Electricity Cost | $0.15/kWh |
| Renewable Energy | 15% |
| Infrastructure | good |
Mining is legal but electricity costs are relatively high; infrastructure is good due to French standards and connectivity.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 69/100 |
| Banking Access | open |
| Sanctions Program Active | Yes |
Risk Factors
As an overseas department of France, Réunion benefits from stable governance, EU legal framework, and open banking environment. Main risks include tropical cyclones affecting infrastructure.
Réunion follows the EU Markets in Crypto-Assets Regulation (MiCA) with French implementation laws, providing a clear legal framework for crypto activities. The AMF actively regulates and protects investors, including oversight of digital asset service providers.
Réunion 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: 2026-09-21 · Data source: Soken Crypto Legal Map
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