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Cryptocurrency Laws in Malaysia: Complete 2026 Guide

✅ Legal & Regulated

Regulatory Framework

The SC has licensed several Digital Asset Exchange (DAX) operators including Luno Malaysia, Tokenize Malaysia, MX Global, SINEGY DAX, and HATA. These platforms can offer SC-approved tokens to Malaysian retail customers. The SC also licenses Recognised Market Operators for fundraising via Initial Exchange Offerings.

Crypto Exchanges in Malaysia

Domestic licensed DAX operators include Luno, Tokenize, MX Global, SINEGY, HATA. Global platforms including Binance and Bybit have been included on the SC's investor alert list at various times; users access them at their own risk outside the SC framework.

Malaysia Crypto Regulatory Timeline

2019

Capital Markets Order classifies certain digital assets as securities.

2020

SC licenses first batch of DAX operators.

2022

SC adds enhanced disclosure for DAX retail offerings.

2024

BNM and SC update joint Crypto-Asset Roadmap.

2025

Continued licensing of additional DAX operators.

Crypto Taxes in Malaysia — Summary

Malaysia generally does not impose capital gains tax on individual investors. Crypto gains from personal investment activity are typically tax-free. However, gains classified as business or trade income (high-frequency trading, professional activity, mining at commercial scale) are taxable as ordinary income at progressive rates up to 30%. The "badges of trade" test applies. Malaysian residents are taxed on worldwide income for trade/business classification.

Frequently Asked Questions

Is crypto tax-free in Malaysia?

For personal investors, generally yes — Malaysia has no capital gains tax on personal investment gains. Business or trade-classified crypto activity is taxed as ordinary income.

Is Binance legal in Malaysia?

Binance.com has historically appeared on the SC's investor alert list. Malaysian users can access Binance but do so outside the SC licensing perimeter. SC-licensed alternatives include Luno and Tokenize.

Which exchanges are SC-licensed in Malaysia?

As of 2025: Luno Malaysia, Tokenize Malaysia, MX Global, SINEGY DAX, and HATA. The SC maintains an updated list of approved DAX operators on its website.

Sources & References