Crypto tax in Mauritius

How is crypto taxed in Mauritius?

Cryptocurrencies are exempt from tax in Mauritius. Long-term crypto gains are also exempt.

Common questions

Are there capital gains taxes on crypto in Mauritius?
No, capital gains on cryptocurrencies are exempt in Mauritius, including long-term gains.
What is the crypto tax rate in Mauritius?
Cryptocurrencies are classified as exempt from tax in Mauritius.

Mauritius is crypto-friendly.

Treatment
not taxed
Long-term
Tax-free
Headline rate
0%

For an individual relocating to Mauritius, gains from disposing of crypto treated as a capital asset are not taxed because Mauritius has no capital gains tax; only if you are deemed to be trading crypto as a business would profits be taxed as income at normal rates.

“There is no tax on capital gains in Mauritius. Where individuals enter into a series of purchases and resales of property, the tax authorities may take the view that they are carrying on a trade and assess them to tax accordingly.[6]” Mauritius Revenue Authority via PwC summary of Mauritius Income Tax Act

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.