Mauritius vs New Caledonia
Crypto regulation comparison
Mauritius
New Caledonia
Legal
No Data
Mauritius has developed a regulatory framework for virtual assets through the Financial Services Commission. The Virtual Asset and Initial Token Offering Services Act 2021 (VAITOS Act) provides licensing for VASPs. Mauritius positions itself as a fintech-friendly jurisdiction in Africa with a flat 15% income tax rate applicable to crypto income.
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Tax Type
Income
Tax Type
Unclear
Tax Rate
15%
Tax Rate
N/A
Exchanges
Yes
Exchanges
No
Mining
Yes
Mining
No
Regulator
FSC (Financial Services Commission)
Regulator
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Stablecoin Rules
Virtual assets regulated under FSC framework
Stablecoin Rules
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Key Points
- VAITOS Act 2021 provides comprehensive licensing for VASPs
- FSC issues Class M (custodian), Class O (exchange), Class R (advisory) licenses
- Flat 15% income tax rate applies to crypto income
- No separate capital gains tax; gains may be treated as income
- Mauritius is a member of FATF and complies with international AML standards
Key Points
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Sources
Sources
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