Mauritius
Zero tax on all crypto income for individuals. Special 1% token trading regime for businesses. Gateway to Africa/Asia investment with investment visa program.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
CARF Status
Not yet committed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
0%
Mining
0%
DeFi
0%
NFTs
0%
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
All gains tax-free for individuals
Regulation & Residency
Regulatory Body
Financial Services Commission (FSC)
Residency Requirement
Investment visa program available
Reporting Requirements
Regulatory sandboxes for fintech; digital assets recognized
Citizenship & Residency Path
Residency via $375K+ property; citizenship after 5+ years residency
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →1% token trading regime for businesses - very competitive
- →Positioned as offshore financial center and gateway to Africa/Asia
- →Continuously updating laws to remain competitive
- →Regulatory sandboxes for fintech innovation
- →Good quality of life with low cost of living
Living & Lifestyle
Cost of Living
Low-Moderate
Banking Access
Good
Quality of Life
High
Lifestyle Scores