Mauritius cryptocurrency tax guide

What this guide covers

This guide summarizes Mauritius's individual crypto tax rules for 2025 under the Finance (Miscellaneous Provisions) Act 2024. mra.mu itself wasn't directly fetched. This is educational information, not individualized tax advice.

Tax treatment of cryptocurrency

Mauritius exempts crypto held as a genuine investment from income tax, but taxes it at 15% once it's held as trading inventory or earned through a business. Mauritius has no tax law written specifically for individual crypto taxation as a standalone regime; general national tax law principles apply. The Finance (Miscellaneous Provisions) Act 2024 amended the Income Tax Act's definition of 'securities' to include virtual assets and tokens, which brings crypto-asset disposal gains within Mauritius's existing securities exemption framework. Per PwC Mauritius, gains on virtual currencies held as a capital asset should fall outside the scope of income tax and are non-taxable, while short-term gains on coins held as inventory (i.e., for trading purposes) may be taxed. Crypto trading characterized as a business activity can be taxed at Mauritius's 15% corporate/business income tax rate. Notably, income derived by VASPs themselves (exchanges, custodians) is explicitly excluded from the partial exemption regime that might otherwise apply to other corporate income categories. The MRA itself hasn't issued crypto-specific guidance, per PwC's own observation.

Common taxable events

• Crypto held as inventory for short-term trading purposes — may be taxed.
• Crypto trading as a business activity — taxed at the 15% rate.
• Income earned by VASPs operating in Mauritius — excluded from the partial exemption regime available to some other corporate income categories.

Potentially non-taxable events

• Gains on virtual currencies held as a capital asset (genuine investment, not inventory) — reported as outside the scope of income tax and non-taxable.
• Simply buying and holding crypto isn't a taxable event.

Tax rates and thresholds

No tax applies to gains on crypto held as a genuine capital asset. Business-characterized trading profits are taxed at Mauritius's 15% corporate income tax rate. This guide doesn't identify a specific individual (as opposed to corporate) rate distinct from the 15% figure.

Cost basis and calculation

For business-characterized trading, ordinary Mauritian business-income accounting principles apply. This guide doesn't independently confirm a specific cost-basis identification method for the capital-vs-inventory distinction.

Reporting and compliance

• Business-characterized crypto trading income is reported as part of the taxpayer's annual income tax return.
• The MRA hasn't issued crypto-specific reporting forms or guidance, per PwC Mauritius.

Residency and cross-border issues

Mauritian tax residency generally governs whether worldwide crypto gains fall within this framework; this guide does not cover non-resident rules in depth.

Example

This example is hypothetical, for illustration only. Priya buys crypto as a long-term personal investment and sells it later for a profit, with no trading pattern. Per the securities-exemption framework, that gain is reported as outside the scope of income tax. Had Priya instead held the crypto as inventory for short-term trading as a business, the resulting profit could instead be taxed at the 15% rate.

Official resources

• Mauritius Revenue Authority (MRA): https://www.mra.mu/

Limitations and review information

Tax year covered: 2025. Last verified: October 11, 2026. Known gap: mra.mu wasn't directly fetched, and the MRA hasn't issued crypto-specific guidance per PwC Mauritius; this guide doesn't independently confirm the precise capital-vs-inventory dividing line. This is educational information only, not individualized tax advice — confirm current specifics directly with the MRA or a qualified Mauritian tax professional.