Selecting a jurisdiction for family relocation or real estate investment requires careful consideration of the fiscal environment. Mauritius stands out as a destination with a streamlined tax system and competitive tax rates, making it an attractive hub for investors and expatriates. This article provides a detailed overview of Mauritius’ tax framework.
Corporate tax
Mauritius imposes a flat corporate tax rate of 15%, applicable to both legal entities and sole traders. Certain industries, including export businesses, international trade, and fintech, benefit from substantial tax incentives, reducing the effective tax rate by 80% to 95%. Notably, dividend distributions are tax-exempt, enhancing the appeal of Mauritius as a holding company location.
Value-Added Tax (VAT) in Mauritius
A standard VAT rate of 15% applies to most goods and services, including: notarial and legal services, real estate agency fees, hospitality and tourism services (hotel accommodations, short-term rentals, etc.)
Personal income tax
Non-residents are taxed on Mauritian-sourced income only.
Tax residents of Mauritius are subject to progressive taxation (10%–20%). Crucially, there’s no withholding tax on dividends, providing significant advantages for private wealth structuring in Mauritius.
Foreign-Sourced Income
A key benefit for expatriates and digital nomads is Mauritius’ territorial tax approach:
– Foreign income is only taxed if remitted to Mauritius.
– No taxation applies if earnings remain overseas.
This policy positions Mauritius as an ideal destination for wealthy expats and digital nomads.
DIGITAL NOMADS! Your overseas income won’t be taxed in Mauritius even when you spend it on the island using your foreing bank cards! Welcome and enjoy your tax-free lifestyle in reputable and paradise island of Mauritius!
Property taxes in Mauritius
Mauritius offers a highly favorable property tax regime, featuring no property tax, capital gains tax, or wealth tax! This makes Mauritius a perfect destination for UHNWI.
Whereas are taxed with 5% registration fee for transfer of ownership on real estate acquisition.
Beyond its tropical allure and high living standards, Mauritius provides a tax-efficient environmen* for individuals and corporations alike. Relocating here ensures not only an enhanced quality of life but also outstanding fiscal planning opportunities.
Heritage Island Estates delivers end-to-end solutions for clients, including:
- Residency & Citizenship: PR, work permits, and citizenship applications
- Corporate Services: Business incorporation, compliance, and tax optimization
- Wealth Management: Bank account setup, cross-border tax advisory
- Investment consultancy
- Rent-a-car and sighteesing tours
- Lifestyle Concierge: Property rentals, school placements, domestic staff recruitment
Contact us 24/7 via Phone | WhatsApp | Telegram: +23059090907
Explore the advantages of Mauritius — where tax efficiency meets paradise.