---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "africa_east", "esaamlg", "crypto_friendly"]
aliases: ["MU", "MUS", "Maurice"]
created: 2026-04-13
updated: 2025-08-01
compile_into: ["[[country--mauritius]]"]
sources:
  - name: "Financial Services Commission Mauritius"
    url: "https://www.fscmauritius.org"
    type: "official"
---

# 🇲🇺 [[country--mauritius|Mauritius]] (MU) — Crypto Regulation

> 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.

## Overview

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

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | No capital gains tax in Mauritius |
| Capital Gains (Corporate) | 15% corporate tax; no capital gains tax |
| VAT on Crypto | No |
| Mining Tax | Business income taxed at 15% |
| 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.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--fsc-mauritius|FSC Mauritius]] |
| Framework | Virtual Asset and Initial Token Offering Services Act 2021 |
| Ease | medium |
| Cost | $10,000 - $75,000 |
| Timeline | 3-6 months |

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.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |

## DeFi

**Status:** Unclear

No DeFi-specific regulation but VASP framework is broad enough to potentially cover DeFi service providers.

## Stablecoins

**Status:** general_framework

Stablecoins fall under the VASP Act framework. No specific stablecoin issuance rules.

## NFTs

**Status:** no_rules

No NFT-specific regulation.

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.13/kWh |
| Renewable Energy | 22% |
| Climate | tropical |
| Infrastructure | fair |

Mining is legal with moderate electricity costs and a tropical climate affecting cooling. Infrastructure is fair but improving.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 53/100 |
| Ease of Business | moderate |
| Internet Freedom | free |
| Banking Access | moderate |

## Enforcement

FSC has taken action against unlicensed entities and issued investor warnings.

## CBDC Status: exploring

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [Financial Services Commission Mauritius](https://www.fscmauritius.org)