Waqfs in Mauritius

By Mr. Bundhun M. Nayaaz and Mr. Nayeck M. Zayid

Waqfs in Mauritius are Islamic charitable endowments governed by the Waqf Act 1941 and supervised by the Board of Waqf Commissioners. A waqf involves the permanent dedication of property or its income for religious, charitable, or other purposes recognised by Muslim law.

This presentation explores the definition and characteristics of waqf, the process of creating a waqf, and the different types of waqfs found in Mauritius, including mosque waqfs, charitable waqfs (Waqf ul Lillah), and family waqfs (Waqf ul Aulad).

It also examines the role and powers of the Board of Waqf Commissioners, including the supervision of waqf administration and finances, registration of waqfs, oversight of Mutawallis, and regulatory enforcement.

A major focus is the 2026 amendments to the Waqf Act, which strengthen governance and bring waqf regulation into greater alignment with AML/CFT/CPF requirements. The reforms introduce a risk-based approach, enhanced transparency and accountability requirements, record-keeping obligations, financial reporting, suspicious transaction reporting, inspections, and administrative sanctions.

The presentation provides an overview of the legal, administrative, financial, and regulatory framework governing waqfs in Mauritius, while highlighting the evolving role of waqf institutions in ensuring responsible management, transparency, and compliance.