Mauritius

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).

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

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.

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.

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).