Mauritius — crypto regulation

Status: legal · Last reviewed 2026-11-05

Comprehensive crypto framework under the Virtual Asset and Initial Token Offering Services (VAITOS) Act 2021. FSC licenses and supervises VASPs across multiple classes. Budget 2025-2026 introduced 80% tax exemption for licensed VASPs. Enhanced AML/CFT obligations effective Mar 2025.

Legislation

• FSC Guidance Notes on Stablecoins (Fintech Series) (2026)
• Budget 2026-2027 — Virtual Asset and Stablecoin Measures (proposed) (2026)
• Virtual Asset and Initial Token Offering Services (VAITOS) Act (2021)
• FSC Guidance Notes — Staking & DAO Treatment (2024)
• Enhanced AML/CFT Obligations for VASPs (2025)
• Budget 2025-2026 — 80% Partial Tax Exemption for VASPs (2025)