Income Tax
Crypto & VASP Tax in Mauritius: The 2026 Position
Trading, holding, mining, staking — how the MRA treats crypto activities.
Regulatory backdrop
VASPs (Virtual Asset Service Providers) are FSC-licensed under the VAITOS Act. Consumers can hold and trade crypto.
Individual trading
Occasional disposals: no CGT. Frequent trading may be recharacterised as business income — taxable.
Business activities
Exchanges, custodians, mining operations pay 15% corporate tax on profits. PER may apply for qualifying activities.
Reporting
Keep transaction logs. The MRA has issued guidance on record-keeping for crypto — non-compliance risks assessment on estimated basis.
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