🇲🇺 Mauritius
A paradise of stunning beaches, tax advantages, and seamless global access, ideal for entrepreneurs and digital nomads.
Mauritius Citizenship and Naturalization
Grade:
B-Global Rank: 56
Visa-free Access
124 out of 195 countries
Access to Major Destinations
- European Union
- United Kingdom
- Canada
- United States
- China
- Russia
- Japan
| Category | Details |
|---|---|
Citizenship by Descent |
|
Naturalizations |
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Spouse Naturalization |
|
Birthright Citizenship |
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Economic Citizenship (Investment) |
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Other Provisions |
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Citizenship by Exception |
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Taxation Overview
Personal Tax Overview: Mauritius 🇲🇺
Key information about personal taxation in Mauritius
Tax Residency
Normal rule: 183 days
Special rule: No information
Special Tax Regime
Partial Exemption Regime; Global Business Companies; Mauritius-Africa Fund; Smart City Scheme; High-Net-Worth Individuals Program; Foreign Retiree Schemes; Investment Allowances.
| From (MUR) | To (MUR) | Tax Rate |
|---|---|---|
| 0 | 390,000 | 0% |
| 390,001 | 430,000 | 2% |
| 430,001 | 470,000 | 4% |
| 470,001 | 530,000 | 6% |
| 530,001 | 590,000 | 8% |
| 590,001 | 890,000 | 10% |
| 890,001 | 1,190,000 | 12% |
| 1,190,001 | 1,490,000 | 14% |
| 1,490,001 | 1,890,000 | 16% |
| 1,890,001 | 2,390,000 | 18% |
| 2,390,001 | and above | 20% |
Dividend Tax
15%
Dividends paid by resident companies to individual residents are exempt from income tax. Dividends received from abroad by resident individuals are also exempt, provided they are not derived from a business carried on outside Mauritius.
Capital Gains Tax
0%
Mauritius does not impose a capital gains tax; gains from the sale of shares and other securities are exempt from income tax. However, if the Mauritius Revenue Authority (MRA) determines that such transactions are part of regular trading activities, they may classify the gains as ordinary income and subject them to taxation.
Property Rental Income
15%
Rental income is taxed at a flat 15% rate in Mauritius. Non-residents are taxed only on income sourced within the country, such as from Mauritian properties.
Property Tax
No
Mauritius does not have an annual property tax on residential properties. However, there are taxes associated with property transactions, such as Land Transfer Tax, Registration Duty, and Leasehold Tax.
Inheritance Tax
No
Mauritius does not impose inheritance, estate, or gift taxes. However, the country follows forced heirship rules, mandating that a portion of the estate be reserved for children, regardless of the deceased's wishes.
Wealth Tax
No
Mauritius does not impose a wealth tax.
VAT
15%
Mauritius has a standard VAT rate of 15%, which applies to most goods and services. Certain supplies are either zero-rated or exempt from VAT.
CFC Laws
Yes
Mauritius has Controlled Foreign Company (CFC) rules for personal taxation. These rules apply to tax-resident individuals with significant ownership in foreign companies, subjecting them to taxation on undistributed income if certain thresholds are met.
