Mauritius
Taxed as business income on the progressive 0-20% scale (plus 25% solidarity over MUR 3m), since regular profit-share is trading income, not an exempt capital gain. The crypto-as-securities exemption does not shelter recurring service income. USDC is income at MUR value on receipt.
Business/trade income of an individual (self-employed) - ordinary income tax; recurring prop trading is a business, not an exempt capital gain.
Progressive 0-20% from 1 July 2025 (0% to MUR 500,000; 10% to MUR 1m; 20% above), plus a 25% solidarity levy on leviable income over MUR 3m.
CSG (Contribution Sociale Généralisée) applies; the self-employed pay CSG on income, a modest extra social charge.
File an individual income tax return deducting business expenses; the 15% corporate-style rate does not apply to individuals - the personal progressive scale does.
No CGT in Mauritius and virtual-asset disposal gains can be exempt as securities - BUT recurring prop-trading profit-share is business income taxed at the progressive rates; the USDC value on receipt is income.