D
Digital Asset Intelligence
Regulation · Compliance · Risk
Suggest an edit
← Country Intelligence Center
🇲🇺

Mauritius

Africa · Comprehensive

Mauritius operates Africa's most complete virtual asset statute. VAITOS 2021 created five licence classes under the FSC, and the jurisdiction exited the FATF grey list in 2021 after substantial AML reforms. It positions itself as the licensing gateway for Africa-facing digital asset firms.

DAI Methodology v2.1 Last updated June 2026
DAI Readiness Score™
78.4
out of 100
Regulatory & Enforcement Agencies

Regulatory agencies for Mauritius — being verified. Submit a suggestion →

Regulatory status

Comprehensive

Source unavailable
Primary regulator

Financial Services Commission (FSC Mauritius)

Source
Licensing requirements

Virtual Asset and Initial Token Offering Services Act (VAITOS) 2021 — five licence classes covering exchanges, custodians, brokers, advisers and ITO issuers.

Source unavailable
AML requirements

FIAMLA obligations extended to VASPs; FSC AML/CFT Handbook; risk-based CDD and STR filings to the FIU.

Source
Travel Rule status

Implemented — VAITOS Rules require originator/beneficiary data for transfers above MUR 44,000.

Source unavailable
Tax treatment

No capital gains tax; trading income taxable at 15%; ITO proceeds assessed case-by-case.

Source unavailable
Consumer protection

FSC disclosure standards, client asset segregation, and complaints framework for VAITOS licensees.

Source
Key risks
  • —Small domestic market — most licensees are export-oriented
  • —Enforcement track record remains thin relative to framework maturity
  • —Substance requirements tightening for offshore structures
Key legislation
2021
VAITOS Act

Africa's first comprehensive virtual asset licensing statute; FATF-aligned.

Source
2022
FIAMLA Amendments

Brings VASPs fully within the AML/CFT perimeter.

Source unavailable
Recent developments
2026-04-30
FSC consults on staking services

Proposed conduct rules for custodial staking under Class S endorsement.

Source
2026-02-12
Three new Class M custodian licences

Regional custody hub strategy gains momentum.

Source unavailable
Regulatory timeline
  1. 2021

    VAITOS Act enacted; FATF grey-list exit

  2. 2022

    First exchange and custodian licences issued

  3. 2024

    AML/CFT Handbook updated for VASPs

  4. 2026

    Staking conduct rules under consultation

Primary Sources & Official Documents
  1. 01
    FATF Recommendations (including Recommendation 15 — new technologies)
    Financial Action Task Force · Updated periodically
    https://www.fatf-gafi.org/en/topics/fatfrecommendations.html
  2. 02
    FATF Targeted Update on Implementation of the Standards on VAs and VASPs
    Financial Action Task Force · Annual
    https://www.fatf-gafi.org/en/publications/Fatfrecommendations.html
  3. 03
    High-Risk and Other Monitored Jurisdictions (grey and black lists)
    Financial Action Task Force · Updated three times a year
    https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions.html

Never miss a change

Track Mauritius

Get an email when Mauritius publishes a new rulemaking, licensing decision, enforcement action, or sanctions designation. Every alert links to the primary source.

Jurisdictions (leave blank for all)
Topics (leave blank for all)
Delivery

Free. Unsubscribe in one click from any alert.

Page history
Suggest an edit →

Loading revision history…

Spotted something out of date? Practitioner corrections are reviewed against the cited source.

Suggest an edit
Sources:FSC Mauritius — VAITOS · FATF Mutual Evaluation: Mauritius · FIAMLA (as amended)
Professional disclaimerDigital Asset Intelligence content is provided for informational purposes only and does not constitute legal, tax, investment, or compliance advice. Regulatory positions change frequently; verify all material with primary sources and qualified counsel before relying on it for licensing, supervisory, or compliance decisions.