Mauritius has established itself as a crypto-friendly jurisdiction in Africa with the FSC issuing VASP licenses. The Virtual Asset and Initial Token Offering Services Act 2021 provides a comprehensive regulatory framework.
| Status | crypto_friendly |
| Risk Score | 25/100 (Low Risk) |
| Region | africa east |
| Currency | MUR |
| Capital Gains (Personal) | No capital gains tax in Mauritius |
| Capital Gains (Corporate) | 15% corporate tax; no capital gains tax |
| VAT on Crypto | No |
| Staking Tax | No capital gains tax; business income at 15% |
| Airdrop Tax | No specific guidance |
Mauritius does not impose capital gains tax, making it attractive for crypto investors. Corporate income is taxed at 15%. The Global Business sector offers favorable tax treatment for international operations.
| Required | Yes |
| Regulator | FSC Mauritius |
| Framework | Virtual Asset and Initial Token Offering Services Act 2021 |
| Ease | medium |
| Cost | $10,000 - $75,000 |
The FSC Mauritius has been licensing VASPs since 2019 under its regulatory sandbox, then formally under the 2021 Act. Multiple crypto exchanges and custodians have obtained licenses. Mauritius positions itself as a gateway for crypto businesses targeting Africa and Asia.
Status: Unclear
No DeFi-specific regulation but VASP framework is broad enough to potentially cover DeFi service providers.
Status: general_framework
Stablecoins fall under the VASP Act framework. No specific stablecoin issuance rules.
Status: no_rules
No NFT-specific regulation.
| Legal | Yes |
| Electricity | $0.13/kWh |
| Renewable | 22% |
| Infrastructure | fair |
Mining is legal with moderate electricity costs and a tropical climate affecting cooling. Infrastructure is fair but improving.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 53/100 |
| Banking Access | moderate |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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