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Wed, 8 Jul 2026 07:01:00 GMT

Mauritius1331 • Executive Tax Guide

Mauritius Tax Guide Taxes for Expats, Entrepreneurs & Investors

Many people first discover Mauritius because of its beaches. Serious entrepreneurs discover Mauritius because of its stability. Successful investors eventually stay because of the combination of taxation, legal certainty, quality of life and international opportunities.

Understanding taxation is therefore not about paying less tax. It is about building an efficient international structure that supports your personal and business goals for decades.

Discuss Your Tax Strategy Living in Mauritius

Inside This Guide

Personal Income Tax

Corporate Tax

Tax Residency

Capital Gains

Dividend Tax

Property Tax

International Tax Planning

Double Tax Treaties

Entrepreneurs & Investors

Editorial Perspective
Mauritius Is Not A Tax Haven. It Is A Well-Regulated International Financial Centre.

One of the biggest misconceptions about Mauritius is that companies relocate simply because tax rates are attractive. That view ignores the much bigger picture.

Businesses relocate because Mauritius combines competitive taxation with political stability, an independent legal system, international banking, investment protection, modern infrastructure and one of the strongest treaty networks in Africa.

Taxes are only one element. The real value comes from combining taxation with residency, lifestyle, asset protection, succession planning and international business strategy.

Mauritius1331 Insight

The best international tax structure is rarely the most aggressive one. It is usually the one that remains stable, compliant and efficient for many years.

Overview
Understanding The Mauritius Tax System

Mauritius operates a transparent tax system designed to support economic growth while maintaining international compliance standards. Understanding how the different elements interact is more valuable than memorising individual tax rates.

Individuals

Tax residency

Income tax

Foreign income

Investment income

Retirement planning

Businesses

Corporate taxation

Holding companies

International trade

Professional services

Investment structures

Investors

Property investment

Dividend planning

Capital appreciation

International diversification

Long-term wealth planning

The Big Picture
Tax Planning Starts With Residency

Tax planning should never begin with tax rates. It begins by understanding where you are tax resident, how your income is generated and which jurisdictions have taxing rights.

For many international entrepreneurs, residency, company structure and investment planning work together as one integrated system. Changing only one part rarely creates the desired result.

Executive Perspective

People often search for "low taxes." Successful international entrepreneurs search for stability, predictability and legal certainty. That is a fundamentally different mindset.

Personal Taxation
Personal Income Tax In Mauritius

For many future residents, personal taxation is the first topic they research. While tax rates are important, understanding your tax residency and the nature of your worldwide income is even more critical.

Mauritius offers a transparent tax framework that is widely appreciated by entrepreneurs, retirees and internationally mobile professionals. However, your overall tax position depends not only on Mauritian legislation but also on the rules applicable in the countries where you currently live, hold assets or generate income.

Personal Tax Planning

Tax residency

Employment income

Investment income

Dividend income

Pension income

Foreign assets

Before Relocating

Review exit taxation

Understand residency rules

Review existing investments

Evaluate pension structures

Coordinate international advice

Mauritius1331 Insight

Good tax planning starts before relocation—not after arrival. The decisions you make before changing your tax residency are often the most valuable.

Corporate Tax
Mauritius For International Businesses

Mauritius has developed into one of Africa's leading international business centres. Companies are attracted not only by taxation but also by legal certainty, investment protection and international market access.

For internationally active businesses, the choice of jurisdiction should always be based on commercial substance, operational needs and long-term strategic goals rather than tax considerations alone.

Typical Business Models

Holding companies

Consulting firms

Technology businesses

Investment companies

Trading companies

Regional headquarters

Strategic Questions

Where are your customers?

Where is management located?

Where is value created?

How will profits be distributed?

What is your exit strategy?

Executive Perspective

A company should never be moved simply because another jurisdiction appears to offer lower taxes. Sustainable structures are built around genuine business activity, commercial logic and compliance.

Tax Residency
Why Tax Residency Matters More Than Tax Rates

Many people focus on percentages. Experienced international advisers focus first on residency.

Your country of tax residence often determines how income, investments and business profits are assessed. Changing tax residency therefore requires careful planning and should never be viewed in isolation.

Key Considerations

Personal residency

Corporate residency

Family situation

Source of income

International reporting

Related Guides

Residency Guide →

Moving Checklist →

Business Guide →

Double Tax Agreements
Mauritius' International Treaty Network

Mauritius has concluded numerous Double Taxation Avoidance Agreements (DTAAs), helping to reduce the risk that the same income is taxed twice in different jurisdictions.

These agreements play an important role for internationally active entrepreneurs, investors and multinational groups. The exact effect depends on the countries involved, the type of income and the relevant treaty provisions.

Potential Benefits

Reduced double taxation

Improved legal certainty

Cross-border investment support

International business planning

Enhanced investor confidence

Important Note

Every treaty is different. International tax planning should always be based on the applicable agreement, current legislation and your personal circumstances.

Long-Term Thinking

The strength of Mauritius is not based on one tax rule. It comes from combining political stability, treaty access, professional services, legal certainty and international connectivity.

Investment Income
Building Wealth In Mauritius

Moving to Mauritius is rarely only about reducing taxation. For many international families it is about protecting wealth, simplifying international structures and creating a stable environment for future generations.

Investment planning should therefore always be viewed together with residency, succession planning, asset allocation and international compliance.

Typical Investment Assets

International portfolios

Listed securities

Private equity

Investment funds

Real estate

Business ownership

Questions Worth Asking

Where are your assets located?

Where is investment income generated?

Will you relocate permanently?

What are your succession goals?

How internationally diversified is your portfolio?

Mauritius1331 Insight

International wealth planning is not about finding one perfect jurisdiction. It is about creating a structure that remains efficient, transparent and flexible throughout your lifetime.

Property Taxation
Buying Property As Part Of Your Tax Strategy

Property should rarely be purchased purely for tax reasons. Instead, real estate should complement your residency, lifestyle and investment objectives.

Mauritius attracts international property buyers because it combines high-quality residential developments with political stability, legal certainty and an attractive lifestyle.

Property Planning

Primary residence

Holiday home

Rental investment

Retirement property

Family residence

Continue Reading

Buying Property →

Smart City Developments →

Business Real Estate →

Capital Planning
Long-Term Capital Planning

Successful investors think in decades rather than years. Taxation becomes only one component of a much broader wealth strategy.

Typical Objectives

Capital preservation

International diversification

Family succession

Portfolio optimisation

Lifestyle flexibility

Long-term stability

Common Planning Areas

Residency

Investment structures

Property ownership

Family planning

Retirement

Corporate ownership

Executive Perspective

Tax planning becomes significantly more valuable when it supports investment decisions rather than driving them.

Holding Companies
International Holding Structures

Mauritius is frequently considered by internationally active groups looking for a stable jurisdiction from which to coordinate investments and regional business activities.

Whether a holding structure is appropriate depends entirely on commercial reality, management substance, international regulations and the countries involved.

Potential Uses

Regional headquarters

Investment holdings

Cross-border ownership

Business expansion

International acquisitions

Professional Planning

Holding structures should always be designed together with experienced legal and tax advisers familiar with the jurisdictions involved.

Family Wealth
Protecting Wealth Across Generations

Many entrepreneurs relocate not only for themselves but for their families. Long-term planning therefore includes succession, education, healthcare, investments and international mobility.

Family Priorities

Education

Healthcare

Property

Asset protection

Business continuity

Future flexibility

Related Reading

Moving With Family →

Healthcare →

Retirement →

Mauritius1331 Philosophy

The objective is not simply to optimise taxation. The objective is to build a secure, enjoyable and internationally connected future for your family.

Why Investors Choose Mauritius
Mauritius Is About More Than Tax Efficiency

International investors rarely relocate because of one single advantage. They relocate because Mauritius combines political stability, economic freedom, international connectivity and an exceptional quality of life within one jurisdiction.

For entrepreneurs, investors and internationally mobile families, taxation becomes one component of a much broader decision. Healthcare, education, legal certainty, infrastructure, banking and personal security are often equally important.

Political Stability

Stable democracy

Independent judiciary

Strong institutions

International reputation

Business Environment

International banking

Professional services

Growing financial centre

Gateway to Africa

Quality of Life

Warm climate

Healthcare

International schools

Outdoor lifestyle

Economic Development
The Role Of The Economic Development Board (EDB)

The Economic Development Board of Mauritius plays a central role in promoting investment, entrepreneurship and economic development across multiple sectors.

Whether you plan to establish a company, invest in real estate or relocate your family, the EDB provides valuable guidance regarding investment frameworks and business opportunities.

Mauritius1331 Insight

Successful relocation rarely depends on one institution. It depends on combining reliable public information with experienced local guidance and a realistic long-term strategy.

Frequently Asked Questions
Mauritius Tax Guide – Frequently Asked Questions

Is Mauritius a tax haven?

No. Mauritius is an internationally regulated financial centre with a transparent legal and tax framework.

Can foreigners become tax residents?

Depending on their circumstances and residency status, international residents may become tax residents in Mauritius. Professional advice should always be obtained before changing tax residency.

Should I relocate only for tax reasons?

Usually not. Successful relocations combine taxation, healthcare, lifestyle, education, business opportunities and long-term quality of life.

Can entrepreneurs benefit from Mauritius?

Many internationally active entrepreneurs choose Mauritius because of its stable business environment, professional services and strategic location.

Should I buy property before relocating?

Most people benefit from understanding the island first before making significant investment decisions.

Can taxation be planned internationally?

International tax planning is highly individual and depends on residency, business activities, investments and the jurisdictions involved.

Where should I begin?

Start by defining your long-term personal and business objectives. Only then should tax structures be evaluated.

Continue Exploring Mauritius
Related Executive Guides

Living in Mauritius

Read →

Residency Guide

Read →

Moving Checklist

Read →

Healthcare

Read →

Buying Property

Read →

Business & Investment

Read →

Best Places To Live

Read →

Cost Of Living

Read →

Entrepreneurs

Read →

Final Thoughts
Tax Planning Should Support Your Life—Not Define It.

The most successful international entrepreneurs do not build their future around tax rates. They build it around freedom, stability, opportunity and quality of life.

Mauritius offers a rare combination of political stability, business friendliness, international connectivity and an exceptional living environment. Taxation forms part of that picture—but it is not the whole picture.

When residency, business, investment, healthcare and family planning work together, Mauritius becomes much more than an attractive jurisdiction. It becomes a place where long-term strategies can become reality.

Mauritius1331 Philosophy

Our role is not to sell tax advantages. Our role is to help entrepreneurs, investors and families understand whether Mauritius genuinely fits their long-term goals—and, if it does, to help them make the transition with confidence.

Book Your Executive Mauritius Strategy Session

Last reviewed: July 2026.
Tax legislation and international regulations may change. Always seek individual legal and tax advice before making financial decisions.