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Mauritius vs Vietnam

Crypto regulation comparison

← Back to map | Mauritius | Vietnam
Mauritius

Mauritius

Vietnam

Vietnam

Legal
Legal

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.

Vietnam passed the Law on Digital Technology Industry in June 2025 (effective January 2026), officially recognizing crypto as legal virtual assets. However, the SBV still bans crypto as a payment method. The law requires AML/cybersecurity compliance for all crypto activities. Vietnam consistently ranks among the top globally in crypto adoption. Ministry of Finance to issue detailed guidance before 2026.

Tax Type Income
Tax Type Income
Tax Rate 15%
Tax Rate Up to 25% (corporate); individual unclear
Exchanges Yes Yes
Exchanges No No
Mining Yes Yes
Mining Yes Yes
Regulator FSC (Financial Services Commission)
Regulator SBV (State Bank of Vietnam), MOF (Ministry of Finance), MIC (Ministry of Information)
Stablecoin Rules Virtual assets regulated under FSC framework
Stablecoin Rules Crypto recognized as virtual assets under Law on Digital Technology Industry; payment use still banned
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
  • Law on Digital Technology Industry (June 2025) recognizes crypto as legal virtual assets
  • SBV still bans crypto as payment method; not recognized as legal tender
  • Vietnam ranks #1 globally in crypto adoption (Chainalysis 2023 index)
  • AML and cybersecurity compliance required for all crypto trading activities
  • Ministry of Finance to issue detailed crypto regulatory guidance before January 2026
Sources
Sources