BTC $67,594.00 (+0.38%)
ETH $1,957.25 (+0.19%)
XRP $1.42 (+0.86%)
BNB $624.72 (+2.84%)
SOL $84.28 (+1.54%)
TRX $0.28 (+0.51%)
DOGE $0.10 (+1.12%)
BCH $564.97 (+0.86%)
ADA $0.28 (+3.34%)
LEO $8.55 (-1.03%)
HYPE $30.23 (+2.56%)
LINK $8.87 (+3.08%)
CC $0.16 (+1.36%)
XMR $328.25 (-0.74%)
XLM $0.16 (+1.02%)
RAIN $0.01 (+2.11%)
ZEC $260.59 (-1.00%)
HBAR $0.10 (+1.69%)
LTC $54.98 (+3.31%)
AVAX $9.15 (+2.34%)

Mauritius vs Puerto Rico

Crypto regulation comparison

Mauritius

Mauritius

Puerto Rico

Puerto Rico

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.

-

Tax Type Income
Tax Type Unclear
Tax Rate 15%
Tax Rate N/A
Exchanges Yes Yes
Exchanges No No
Mining Yes Yes
Mining No No
Regulator FSC (Financial Services Commission)
Regulator -
Stablecoin Rules Virtual assets regulated under FSC framework
Stablecoin Rules -
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

-

Sources

-