According to Part VI, section 37 of the Bank of Mauritius Act 2004, the following provisions apply to legal tender of currencies issued by the Bank:
(1) Currency issued by the Bank under this Act shall be legal tender in Mauritius -
(a) in the case of notes, for the payment of any amount;
(b) in the case of coins, for the payment of any amount not exceeding 50 times with regard to coins of denomination of less than five rupees and not exceeding 100 times with regard to coins of 5 rupees and higher denominations.
(2) Any currency note issued under this Act shall cease to be legal tender where it is no longer in conformity with the specifications published by the Bank.
(3) Any coin issued under this Act that has been impaired, diminished or lightened otherwise than by normal wear and tear, or has been defaced by having any name, word, device or number stamped or engraved on it, whether the coin has or has not been thereby diminished or lightened, shall no longer be legal tender.