Mauritius
Mauritius has become a sought-after destination for international expats thanks to its attractive taxation, tropical lifestyle and stable democracy. With 0% capital gains tax, progressive income tax from 0% to 20%, and an effective 3% corporate tax under the GBL regime, the island offers a highly competitive fiscal environment. The free Premium Visa makes it easy for remote workers to settle in.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → 500 000 € | 0 % |
| 500 000 € → 1 000 000 € | 10 % |
| 1 000 000 € → unlimited | 20 % |
Corporate tax
15 %
Capital gains
0 %
VAT
15 %
Special regime : Global Business Licence (GBL)
Le régime GBL permet aux entreprises internationales basées à Maurice de bénéficier d'un crédit d'impot étranger présumé de 80 %, ramenant le taux effectif d'IS à 3 %. De plus, il n'y a pas d'impot sur les plus-values pour les particuliers.
Illimitée
Créer une société GBL (Global Business Licence) avec substance économique à Maurice. Avoir un bureau, des employés et une activité réelle sur place.
- IS effectif de 3 % pour les entreprises GBL (crédit d'impot présumé de 80 %)
- 0 % d'impot sur les plus-values pour les particuliers
- 0 % de droits de succession
- Réseau de conventions fiscales étendu (45+ pays dont la France)
Visa options
Premium Visa
digital-nomadDuration: 1 an renouvelable
Cost: Gratuit
Requirements: Revenu mensuel minimum de 1 500 USD (~1 380 EUR). Travail à distance pour un employeur ou clients hors Maurice. Assurance santé.
Occupation Permit (investisseur)
investorDuration: 10 ans renouvelable
Cost: Environ 20 000 MUR (~400 EUR)
Requirements: Investissement initial minimum de 50 000 USD (~46 000 EUR) dans une entreprise à Maurice. Chiffre d'affaires minimum de 4 000 000 MUR (~80 000 EUR) apres 3 ans.
Retirement Permit
retireeDuration: 10 ans renouvelable
Cost: Gratuit
Requirements: Age minimum de 50 ans. Transfert initial de 1 500 USD/mois (~1 380 EUR/mois) vers un compte bancaire mauricien. Assurance santé.
Living in Ile Maurice
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
The cost of living in Mauritius is very low compared to Europe. A single person can live comfortably on €800/month excluding rent. Rents are affordable, even in tourist areas. Local food is cheap, but imported goods are more expensive.
Settling in Ile Maurice
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Mauritius offers a relatively simple immigration process via the Premium Visa and Occupation Permit. The international expat community is large, with many British, French and South African residents, easing integration. The island's remoteness implies dependence on imports and geographical distance from Europe (11h flight from London or Paris).
The public health system is free but of variable quality. Expats typically opt for private clinics (Apollo Bramwell, City Clinic) which offer a decent standard. International health insurance is strongly recommended, especially for complex procedures that may require evacuation to Réunion or South Africa.
Quality of life
Mauritius offers a tropical lifestyle with paradise beaches and a warm climate year-round. English and French are widely spoken, making integration smooth. The country is politically stable and safe. The main limitations are modest internet speed and geographical distance from Europe.
Pros and cons
Advantages
- 0% capital gains tax and no inheritance tax
- Effective 3% corporate tax via the GBL regime
- English and French widely spoken, large international community
- Very low cost of living and tropical setting
Disadvantages
- Geographical distance (11-12h flight from Europe)
- Time difference of +3h with continental Europe
- Modest internet speed (50 Mbps average)
- Tropical cyclones between January and March
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Mauritius?
The top marginal income tax rate in Mauritius is 20%. The corporate tax rate is 15%. A special regime exists: Global Business Licence (GBL).
What is the cost of living in Mauritius?
The monthly cost of living for a single person in Mauritius is approximately 800 EUR (excluding rent). City center rent costs around 550 EUR per month.
Is there a tax treaty between the United Kingdom and Mauritius?
Check HMRC for the current status of the tax treaty between the United Kingdom and Mauritius.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.