East Africa · Africa

Mauritius

81excellent

Overall Score

Mauritius is a East Africa jurisdiction. operating under a territorial tax system, meaning foreign-sourced income is generally not subject to local taxation. Corporate profits are taxed at 15%. The jurisdiction offers a digital nomad visa and golden visa programme for qualifying individuals.

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Corporate Tax

15%

Personal Income Tax

20%

Capital Gains

VAT / GST

15%

Overview

Key Data

Taxation

Personal Income Tax (max)20%

Personal Income Tax (min)0%

Corporate Tax Rate15%

Capital Gains Tax0%

VAT / GST15%

Dividend Tax Rate0%

Withholding Tax0%

Territorial TaxationYes

Foreign Income Exempt—

Remittance-Based Tax—

CFC RulesNo

Tax Residency Days183 days/year

Tax Treaties—

Residency & Visa

Digital Nomad VisaYes

Golden VisaYes

Retirement VisaYes

Investment VisaYes

EU MemberNo

Schengen AreaNo

EU PassportNo

Min. Days Required / Year—

Min. Monthly Income—

Min. Investment (residency)—

Citizenship Path—

Setup Difficulty—

Business & Cost of Living

Cost of Living Index45/100

Avg. Monthly Cost—

Company Formation Time—

Formation Cost (est.)—

Annual Compliance Cost—

Free Zone AvailableNo

Banking Easegood

Internet Qualitygood

Compliance & Reputation

FATF Statuscompliant

EU Blacklist Statusnot_listed

OECD Compliance—

CRS Participant—

FATCA Compliant—

BEPS Participant—

Treaty Network Quality—

Personal Tax Residency

Tax residency in Mauritius is generally triggered by physical presence exceeding 183 days in a calendar year. The country operates on a territorial basis: income sourced abroad is not subject to local income tax for residents, making it particularly attractive for individuals with cross-border income streams. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

0% tax on dividends. No capital gains tax. Territorial system for companies — foreign-source income exempt. Premium Visa (long-term). Premium Residence Permit for HNWIs and retirees. Strong treaty network (46 DTAs).

Company Setup & Business Taxation

The standard corporate income tax rate is 15%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Banking & Financial Access

Account opening in Mauritius can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet connectivity is generally good, with consistent broadband availability in business districts and main population centres.

Compliance & International Reputation

Mauritius is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Who This Jurisdiction Works Best For

Based on our scoring model, Mauritius ranks highest for High Net Worth Individual and Freelancer. It offers an excellent proposition for high net worth individual (score: 83/100). It offers an excellent proposition for freelancer (score: 80/100).

Legal Notice

The information on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and residency rules change frequently and vary significantly by individual circumstances. Always consult a qualified professional licensed in the relevant jurisdictions before making any decisions.