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Crypto tax in Mauritius 2026
Crypto rides the no-capital-gains rule: gains that are capital in nature — buy, hold, sell — are simply not taxed in Mauritius.
Trade at business frequency and the revenue-nature profits enter gross income at the scale; virtual-asset businesses themselves are licensed under the 2021 virtual-asset services law.
At a glance
- top rate
- 0% investment gains; 0-20% for revenue-nature trading
- entry band
- 0%
- tax year basis
- July-June year
- filing deadline
- 15 October where taxable crypto income exists
- residency basis
- Capital gains untaxed for anyone; trading income follows normal rules
- regime flag
- Licensed virtual-asset sector under a dedicated 2021 law
Rates
Crypto taxation for individuals (2025/26)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Investment-nature disposals — no capital gains tax exists |
| 0/10/20% scale | Net profits | Frequent trading judged revenue in nature — business income |
| 0/10/20% scale | Market value received | Mining rewards and crypto received as payment for work — the general revenue-nature reading; no dedicated guidance |
Thresholds & allowances
- No dedicated tax rulesCapital-versus-revenue test
Classification follows ordinary principles — frequency, intent, organisation
Residency
Residency trigger
Capital gains are untaxed regardless of residence; a resident trader's foreign-platform revenue profits would follow the remittance rules like other foreign income.
Non-resident treatment
Non-residents pay no tax on investment-nature crypto gains — but Mauritius-source revenue or business crypto income stays taxable to non-residents under the ordinary source rules.
Notes
- Mauritius was an early African adopter of virtual-asset regulation — exchanges and custodians need licences, but private holders face no registration.
- Getting paid in crypto for Mauritian work is employment or business income at market value on receipt.
- No wealth tax and no crypto-reporting regime exist for individuals.
- The revenue-authority position on classification is untested at scale — heavy traders should document their investment intent.
FAQ
Is crypto tax-free in Mauritius?
Investment gains are — 0%, with no holding-period requirement, because no capital gains tax exists. Business-scale trading is taxed as income at up to 20%.
Are crypto businesses regulated in Mauritius?
Yes — a dedicated 2021 virtual-asset services law licenses exchanges and token offerings, one of Africa's first such frameworks.
Figures: tax year 2025/26 (July–June), compiled from public sources. Not tax advice.