Act
Financial Services Act 2007
The principal legislation governing the non-bank financial services sector, Global Business and the powers and functions of the FSC.
Knowledge Hub
Laws & Regulations
A curated overview of the legal and regulatory framework underpinning the Mauritius International Financial Centre. Search the library or filter by area to find the principal legislation, rules and official sources for the sector.
Act
Insurance Act 2005
The legislative framework governing insurance business and insurance market participants in Mauritius.
Act
Captive Insurance Act 2015
Framework for the licensing and operation of captive insurance businesses in Mauritius.
Act
Bank of Mauritius Act 2004
Establishes the statutory framework, objectives, functions and powers of the central bank.
Act
Banking Act 2004
The principal framework for the licensing, regulation and supervision of banks and other financial institutions under the Bank of Mauritius.
Act
National Payment Systems Act 2018
Governs payment systems, clearing and settlement systems and payment service providers.
Act
Companies Act 2001
Principal legislation governing the incorporation, administration and governance of companies in Mauritius.
Act
Trusts Act 2001
Legal framework governing the establishment, administration and operation of trusts in Mauritius.
Act
Foundations Act 2012
Governs the establishment and administration of foundations in Mauritius.
Act
Protected Cell Companies Act 1999
Provides the legislative framework for protected cell companies and the segregation of cellular assets and liabilities.
Act
Limited Liability Partnerships Act 2016
Provides the framework for the establishment and operation of limited liability partnerships in Mauritius.
Requires MauPass registration
Act
Securities Act 2005
The principal framework governing securities, capital markets, collective investment schemes and regulated market participants.
Act
Variable Capital Companies Act 2022
Provides a flexible corporate framework for investment funds using sub-funds and special purpose vehicles.
Act
Limited Partnerships Act 2011
Governs the formation and operation of limited partnerships, including structures widely used for investment activities.
Requires MauPass registration
Act
Virtual Asset and Initial Token Offering Services Act 2021
Establishes the regulatory framework governing virtual asset service providers and issuers of initial token offerings in Mauritius.
Act
Financial Intelligence and Anti-Money Laundering Act 2002
Core legislation governing Mauritius’ AML/CFT framework, reporting obligations and financial intelligence architecture.
Requires MauPass registration
Act
Financial Crimes Commission Act 2023
Establishes the Financial Crimes Commission and the framework for detecting, investigating and addressing financial crimes.
Requires MauPass registration
Act
United Nations (Financial Prohibitions, Arms Embargo and Travel Ban) Sanctions Act 2019
Framework for implementing targeted financial sanctions and related United Nations measures in Mauritius.
Requires MauPass registration
Act
Anti-Money Laundering, Combatting the Financing of Terrorism and Countering Proliferation Financing (Miscellaneous Provisions) Act 2026
April 2026 legislation amending a broad range of enactments to strengthen Mauritius’ framework against money laundering, terrorist financing and proliferation financing.
Act
Income Tax Act 1995
Principal legislation governing the taxation of individuals, companies, trusts, funds and other entities in Mauritius, including international taxation provisions.
Consolidated to May 2026
Act
Value Added Tax Act
Principal legislation governing VAT in Mauritius.
Act
Mauritius Revenue Authority Act 2004
Establishes the Mauritius Revenue Authority and its powers and responsibilities in the administration and collection of revenue laws.
Act
Finance Act 2026
The latest Finance Act, giving legislative effect to fiscal and taxation measures.
Regulation
Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026
Regulations governing Mauritius’ Qualified Domestic Minimum Top-up Tax framework.
Rule
Financial Services (Treasury Management) Rules 2025
Rules governing the treasury management licence and the conduct of treasury management activities.
Rule
Financial Services (Spot Commodity Market and Intermediaries) Rules 2024
Rules governing spot commodity markets and the intermediaries operating within them.
Rule
Financial Services (Global Shared Services) Rules 2022
Rules governing the global shared services licence.
Rule
Financial Services (Crowdfunding) Rules 2021
Rules governing crowdfunding platforms and their operators.
Rule
Financial Services (Robotic and Artificial Intelligence Enabled Advisory Services) Rules 2021
Rules governing robotic and AI-enabled advisory services.
Rule
Peer-to-Peer Lending Rules
Rules governing peer-to-peer lending platforms. Browse the full FSC Rules library for the current consolidated text.
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This resource is provided for general information and ease of reference only. Legislation and regulatory requirements may be amended from time to time. Users should refer to the relevant regulatory authority and the official Laws of Mauritius for the latest and authoritative texts.
Where to go next
Regulators & official resources
Access primary legislation, regulatory guidance and official resources directly from Mauritius’ principal financial sector authorities.
Financial Services Commission
Regulator for non-bank financial services in Mauritius, including global business, capital markets, insurance, pensions, FinTech and other regulated financial activities.
Visit FSC →Bank of Mauritius
Mauritius’ central bank and supervisory authority for banks and other financial institutions falling within its statutory mandate, as well as the national payments framework.
Visit Bank of Mauritius →Mauritius Revenue Authority
The authority responsible for the administration and collection of taxes and duties in Mauritius, and a key official source for tax legislation, regulations and fiscal guidance.
Visit MRA →Financial Intelligence Unit
The central agency responsible for receiving, requesting, analysing and disseminating financial information relevant to suspected proceeds of crime and money laundering matters.
Visit FIU →Corporate and Business Registration Department
The authority responsible for company and business registration and key corporate statutory information in Mauritius. It also has specific AML/CFT supervisory responsibilities, including in relation to Company Service Providers.
Visit CBRD →Laws of Mauritius
Access the official consolidated laws of Mauritius through the Attorney-General’s Office.
Requires MauPass registration
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