Tax and Fiscality

A favourable fiscal climate is one of the perks of investing and living in Mauritius. The light tax regime positions Mauritius as an investment and lifestyle destination, offering potential financial benefits for individuals and businesses alike.

Here are some key points

Progressive Income Tax

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).

No Dividend Tax

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

No Inheritance and Wealth Tax

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.

No Capital Gains and Property Tax

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.