Once an individual meets the criteria for residence, they are liable to pay income tax in Mauritius on all income earned within Mauritius or remitted to Mauritius. From July 2023, a progressive income tax system is in place, with a maximum rate of 20% on chargeable yearly income exceeding MUR 2 390 000 (approximately USD 53 000).

Foreign residents are not subject to any dividend tax, whether it is on local dividends or international dividends.

Mauritius does not impose an inheritance tax or a wealth tax, providing an advantageous environment for individuals in terms of wealth preservation and succession planning.

Mauritius does not levy capital gains tax on property acquisitions or sales. Additionally, there are no monthly or annual property taxes, enhancing the attractiveness of property investments in Mauritius.