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Mauritius: CRS 2.0 effective January 1, 2026

Detailed CRS 2.0 implementation guidelines and signing of the CARF MCAA

june 15, 2026

The Mauritius Revenue Authority (MRA) on May 22, 2026, announced that CRS 2.0 came into effect on January 1, 2026.

Under the new rules, reporting financial institutions must report additional information, such as self-certification confirmations, roles of controlling persons, and account classifications. Reporting financial institutions must also make reasonable efforts to obtain tax identification numbers and dates of birth for reportable pre-existing accounts by the end of the second calendar year following the year when they are identified as reportable.

The regulations clarify that when a self-certification cannot be obtained in time for a new account, pre-existing account due diligence must apply temporarily. Additionally, entities managing relevant cryptoassets are classified as investment entities, and those holding specified electronic money products (SEMP) or central bank digital currencies (CBDCs) are classified as depository institutions. A depository account representing SEMPs may qualify as an excluded account if its average daily balance does not exceed US$10,000 during any 90-day period within the tax year.

Regarding the cryptoasset reporting framework (CARF), the MRA announced that Mauritius signed the multilateral competent authority agreement on automatic exchange of information pursuant to the CARF (CARF MCAA) on December 12, 2025, though domestic CARF regulations have not yet been published.

Read a June 2026 report prepared by the KPMG member firm in Mauritius

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