Mauritius Compliance Report

Regulatory Overview

Regulatory Status

Some rules exist but significant gaps; draft legislation or limited guidance

Primary Legislation

[object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object]

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

**No Capital Gains Tax:** Mauritius **does not generally impose a Capital Gains Tax** on the sale of assets.. **Implication for Crypto:** For individuals holding cryptocurrency as a passive investment, profits realised from the sale of these assets are typically **not subject to capital gains tax** in Mauritius.. **Crucial Distinction:** This exemption *does not* apply if the activity is deemed to be a trade or business. If an individual or entity is systematically and frequently buying and selling crypto with the intention of making profits, the MRA is likely to classify this as a business activity, and the profits would then be subject to income tax.. **Scenarios Where Income Tax May Apply:**. **Trading as a Business:** If an individual or company engages in frequent, systematic, and organised trading of cryptocurrencies with the intention of generating profits (e.g., day trading, arbitrage, professional speculation), the profits will be taxed as business income.

Key Facts

Data collection in progress. This country's compliance facts are queued for research by our AI worker fleet. Check back soon or access data via MCP.