How crypto tax works in Mauritius
Mauritius imposes no capital-gains tax, so investment disposals of crypto escape charge where capital character holds with documented intent and holding.
Trading, mining, and staking rewards enter income at 15% corporate or progressive individual rates, with VASP reporting thresholds triggering MRA visibility.
FSC licensing under the VAITOS Act gates exchanges, custodians, and advisers with custody, AML, and conduct standards.
Tax rates at a glance
- Investor gains
- 0% (capital)
- Trading income
- 15%
- Staking rewards
- Income
- Licensing regime
- VAITOS Act
- Reporting lines
- MUR thresholds
- Salary tokens
- Employment income
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Long-term holdersFund managersFoundersExpatsFamily offices
Watch out for
- Capital character needs documented intent plus holding: frequent trading converts 0% into 15% regardless of labels used.
- Staking rewards arrive as income on receipt value, with later disposal gains tracked separately against that base.
- VASP reporting thresholds pull transaction data to the MRA automatically, ending estimate-based filing.
- Treaty residence and substance expectations accompany every structure using Mauritius as a hub.
Frequently asked questions
Is crypto tax-free in Mauritius?
Capital disposals are, with no CGT in statute. Trading, mining, and staking rewards face income rates, and licensing gates the business side.
Do crypto businesses need licences in Mauritius?
Yes. Exchanges, custodians, and advisers license with the FSC under the VAITOS Act with custody, AML, and conduct standards.
How are staking rewards taxed?
As ordinary income at receipt value, with later disposal gains measured against that base under capital or trading analysis.