Crypto 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.