Mauritius Digital Asset Regulatory Framework
Comprehensive statutory framework enacted via the Virtual Asset and Initial Token Offering Services (VAITOS) Act 2021 supervised by the FSC.
Granular breakdown of specific statutory requirements, licenses, and official gazette citations.
VASP & Exchange Licensing Requirements
Official authorization procedures, incorporation rules, and regulatory capital requirements for virtual asset service providers.
Stablecoin Issuance & Settlement Regulations
Rules governing fiat-referenced tokens, payment processing, reserve asset custody, and interbank settlement accounts.
Commercial Banking Intermediation & Settlement Rails
Permissions and prohibitions governing commercial bank relationships with crypto exchanges and customer accounts.
Digital Asset Legal Classification & Token Offering Rules
Statutory definitions of virtual currencies, securities qualification, and token offering frameworks.
Digital Asset Taxation & Transaction Withholding
Direct tax rates, capital gains obligations, withholding rules, and revenue authority directives.
| Statute / Circular Title | Official Reference | Legal Status | Effective Date | Official Gazette |
|---|---|---|---|---|
| Virtual Asset and Initial Token Offering Services Act 2021 | Act No. 18 of 2021 | ENACTED BINDING | 2022-02-07 | GAZETTE |