Mauritius: An Attractive Tax Jurisdiction for Foreign Investors
Mauritius has established itself as a business-friendly jurisdiction, thanks to a simple, transparent, and highly competitive tax system. The country combines favorable taxation with full compliance with international standards of transparency and good governance (OECD, European Union), offering a secure and recognized framework for international investors.
Who is taxed in Mauritius?
Resident Investors
Investors who stay in Mauritius for more than 183 days per year or meet the legal criteria for tax residency are considered tax residents.
- Tax residents are taxed on their worldwide income.
- However, income earned abroad is taxable in Mauritius only if it is remitted to the country, in accordance with the remittance basis principle.
This mechanism is a major advantage for investors with international income.
Non-Resident Investors
Non-residents are taxed only on income sourced from Mauritius, including locally generated rental or professional income.
In both cases, tax deductions are available, notably for:
- dependents,
- health insurance premiums,
- certain tuition fees.
Personal Income Tax
Since 1 July 2023, Mauritius has applied a progressive income tax scale with a maximum rate capped at 20%. This rate remains particularly competitive by international standards.
The fiscal year runs from 1 July to 30 June, with a filing obligation by 30 September following the end of the fiscal year.
A Highly Favorable Tax Framework for Foreign Investors
Mauritius stands out due to the absence of many common taxes found in other jurisdictions:
- No capital gains tax, including on real estate resale
- No withholding tax on dividends
- No withholding tax on interest (in most cases)
- No wealth tax
- No inheritance tax for heirs who are tax resident in Mauritius
- No property tax
These features make Mauritius a particularly attractive jurisdiction for wealth structuring and long-term asset holding.
An Extensive Network of International Tax Treaties
Mauritius has signed over 45 Double Taxation Avoidance Agreements (DTAAs), helping protect investors against double taxation and optimize international capital flows.
These treaties include, notably:
- France
- India
- South Africa
- Luxembourg
- Singapore
- as well as many African countries
A Secure Environment for International Investment
Combining political stability, legal security, competitive taxation, and a high quality of life, Mauritius provides foreign investors with a reliable and sustainable environment.
It is a jurisdiction of choice for those seeking wealth performance, tax visibility, and long-term peace of mind.
Corporate Taxation in Mauritius
Mauritius offers a particularly attractive tax framework for companies looking to establish or operate internationally. Any company incorporated in Mauritius, or managed and controlled from the Mauritian territory, is subject to taxation in the country.
Corporate income tax is applied at a flat rate of 15%, calculated on net profit (chargeable income). This competitive rate, combined with a stable regulatory environment that complies with international standards, makes Mauritius a jurisdiction of choice for entrepreneurial structures and international holdings.
Investing in Mauritius therefore means choosing a jurisdiction that is stable, high-performing, and future-oriented. The country combines competitive and transparent taxation, a secure legal framework, full compliance with international standards, and a high quality of life. This rare combination allows investors to structure and grow their businesses in a reliable, predictable, and sustainable environment.
Beyond its tax advantages, Mauritius offers exemplary political and institutional stability, privileged access to African and Asian markets, and a mature professional ecosystem. In a global economic context marked by uncertainty, the island stands out as a trusted investment hub, suitable both for entrepreneurial projects and long-term wealth planning strategies.
Choosing Mauritius means investing with vision, security, and peace of mind, in a jurisdiction that prioritizes sustainable value creation and stability for international investors.
To ensure optimal structuring and compliance with local regulations, it is recommended to work with experienced tax and accounting professionals. Feel free to contact us and we will connect you.
