OKX Banner
BTC $79,370.00 (-0.67%)
ETH $2,490.97 (-0.30%)
BNB $744.53 (-1.76%)
XRP $1.40 (-1.39%)
SOL $104.91 (-1.47%)
TRX $0.34 (+0.74%)
ZEC $1,189.11 (-0.39%)
HYPE $87.23 (-0.35%)
DOGE $0.09 (-1.55%)
RAIN $0.02 (-2.86%)
XMR $538.21 (-0.76%)
LINK $13.39 (+9.09%)
LEO $9.26 (-0.81%)
ADA $0.22 (-0.54%)
XLM $0.19 (+2.36%)
BCH $256.19 (-1.56%)
UNI $6.99 (+0.21%)
LTC $55.82 (+2.91%)
CC $0.11 (-2.15%)
GRAM $1.42 (+0.09%)

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

-