Concept
Mauritius combines low taxes, an Anglo-French legal tradition and a comfortable climate, making the island popular with entrepreneurs and remote workers. The basic income tax rate is 15%, but the regime for residents is softer than it appears: foreign income is taxed only when money is transferred to the island.
Taxes
Finance Act 2025 simplified the scale to several tiers: an intermediate rate of 12.5% for income of MUR 1–1.5 million was introduced between 10% and 15%, while the top rate remained at 15%. The former solidarity levy for high earners has been replaced by a new Fair Share Contribution: on income from 1 July 2025, individuals with net income exceeding MUR 12 million pay an additional 15% on the excess amount.
Residence and Territoriality
A person is recognized as a tax resident if they spent 183 days on the island in a tax year or 270 days over three years, or are domiciled in Mauritius. A resident pays tax on Mauritius-source income, while foreign income is taxed only on the portion remitted to Mauritius. This "semi-territoriality" (remittance basis) is valued in planning.
⚙️ Remittance logic works as long as foreign income remains outside the island. Once money is transferred to Mauritius, it becomes taxable, so flows are planned in advance.
How to Obtain Status
There are several routes. Occupation Permit is a combined work and residence permit in three categories: investor (investment from USD 50,000), professional (by salary level) and self-employed. Premium Visa is a one-year visa for remote workers and retirees with foreign income, without the right to local employment. Residence through property is granted by purchasing a property from USD 375,000 in an approved scheme (IRS, RES, PDS, Smart City). From 1 December 2025, a USD 50 fee has been introduced for Occupation Permit and retirement permit applications.
Context
🔗 Related
Tax Residency: Basics · Cayman Islands Residence · UAE tax residency · Digital nomad visas · Economic substance
Mauritius has long served as a gateway for investment into India and Africa through a network of tax treaties. After the revision of the treaty with India and under pressure from the OECD, the focus has shifted to real presence (substance) and attracting wealthy residents and companies with genuine activity on the island.
🍓 Mauritius is attractive for its 15% rate, remittance regime for foreign income and clear visa routes. The benefit depends on discipline: real presence, control over fund transfers and accounting for the new contribution for high incomes.
This material is for reference purposes and does not constitute individual advice.
Key factual claims
- Finance Act 2025 simplified the scale to several tiers: an intermediate rate of 12.5% for income of MUR 1–1.5 million was introduced between 10% and 15%, while the top rate remained at 15%.
- A person is recognized as a tax resident if they spent 183 days on the island in a tax year or 270 days over three years, or are domiciled in Mauritius.