ARAIB-20: PASS
MUS
🇲🇺[MUS]//MAURITIUS STATUTE DESK
Mauritius Digital Asset Taxation & Transaction Withholding (2026 Statutory Guide)
JURISDICTION: Mauritius
SCHEMA: TaxAction
STATUS: ENACTED BINDING LAW
AUDIT AS-OF: 2026-10-04
Direct tax rates, capital gains obligations, withholding rules, and revenue authority directives.
Operational Meaning in Practice
Compliance with primary regulatory statutes and circulars in Mauritius is mandatory for commercial operations.
Entities Affected
- Virtual Asset Operators
- Institutional Investors
- Regulated Financial Institutions
Statutory Evolution
Governed under active statutory notices issued by Financial Services Commission Mauritius.
Statutory Licensing & Governance Tree
Supervising Regulator(s)
Financial Services Commission MauritiusFSC
Primary Enacted Statute / Gazette
Virtual Asset and Initial Token Offering Services Act 2021
REF: Act No. 18 of 2021
EFFECTIVE: 2022-02-07 / STATUS: enacted_binding
Audited Permission States
Stablecoin Merchant PaymentsPermitted
FSC approved whitepaper and custody required
Verbatim Statutory Evidence (Ground Truth)
Act No. 18 of 2021 / Second Schedule Section 7, Page 38
“Class S Virtual Asset Marketplace: A multilateral system that brings together or facilitates the bringing together of multiple third-party buying and selling interests in virtual assets.”
Source: Virtual Asset and Initial Token Offering Services Act 2021
Evaluate a Specific Use-Case in Mauritius
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