Mauritius (MU)

Jurisdiction Overview

377 *CRS Additional Conditions: Has the jurisdiction imposed additional conditions to engage in AEOI (beyond those required by the MCAA) such as amnesty programs, market access, etc.? No
 Data Date: 2019


Mauritius Ministry of Finance reported that "a 'Voluntary Disclosure of Income Scheme – Foreign Assets' has been put in place by the MRA to encourage Mauritius Tax Residents to disclose their undeclared income held abroad by 31 March 2020. This is in line with section 161 A (63) of the Income Tax Act." (Communication with Mauritius Ministry of Finance, 9.1.2020). However, this does not appear to be a condition that Mauritius imposed on other countries before agreeing to exchange information with them.


Communication Mauritius Ministry of Finance on 9 January 2020.