Tax exemption in Mauritius is a subject that is attracting increasing interest, particularly among entrepreneurs, investors and retirees looking for an advantageous tax environment and an exceptional quality of life. Thanks to an attractive tax system, a stable economy and an ideal environment, Mauritius has become a privileged destination for optimizing your financial situation.
With our agency, which specializes in assisting individuals and companies, you’ll benefit from comprehensive support to make your transition smooth and compliant with local and international laws.
Why choose Mauritius as a tax-free destination?
An attractive tax framework
- Low tax rate: The income and corporate tax rate is set at 15%.
- No taxes: no wealth tax, no inheritance tax (for non-citizens on certain assets).
- Double taxation treaties: Mauritius has signed treaties with over 40 countries, including France, limiting the risk of double taxation.
A business-friendly environment
- Political and economic stability: Mauritius benefits from stable governance and a legal system inspired by French and British civil law.
- Ease of doing business: Mauritius ranks among the top African countries in international ease of doing business rankings.
Exceptional quality of life
- A pleasant tropical climate all year round.
- Modern infrastructures and a reliable healthcare system.
- A welcoming multicultural society, with fluent French.
The main tax advantages in Mauritius
Taxation of individuals
- Income tax: Single rate of 15%, with deductions based on family situation.
- Foreign income: Taxed only if repatriated to Mauritius.
- No social security contributions: In Mauritius, the CSG (Contribution Sociale Généralisée) applies under certain conditions, but remains well below the rates applied in France.
Company taxation
- Fixed rate of 15% for local and international companies.
- Tax credits available for certain international companies (notably Global Business Companies).
Real estate and taxation
- Exemption from inheritance tax: Mauritian tax residents are not subject to inheritance tax on assets located in Mauritius. However, heirs may be taxed in their country of tax residence according to their own legal obligations.
- Real estate capital gains: Not taxed for non-residents.
Tax residence status in Mauritius
1. Occupation Permit
This permit is intended for :
- Investors: a minimum investment of USD 50,000 in a local company is required.
- Professionals: open to expatriates with a local job and a defined minimum salary.
- Entrepreneurs : creation of an activity with high growth potential.
2. Retired Permit
Accessible to people over 50, this permit requires a minimum annual transfer of 1,500 USD from abroad to a Mauritian bank account.
3. Residency by real estate investment
By purchasing a property in an approved scheme (Property Development Scheme or R+2), with a minimum value of 375,000 USD, you can obtain a residence permit.
Investing and doing business in Mauritius
Setting up a business in Mauritius
Mauritius offers an ideal environment to start and run a business. Here are the main legal structures:
- Global Business Company (GBC): Intended for international activities, with tax advantages linked to international conventions.
- Domestic Company : Designed to operate locally, with standard taxation at 15%.
Investing in real estate
The Mauritian real estate sector is one of the most dynamic, offering many opportunities:
- R+2 (Ground + 2 Scheme): Apartments in buildings with two or more floors, accessible to foreigners. This regime allows for investment at competitive prices while offering residency rights.
- Property Development Scheme (PDS): High-end residential properties accessible to foreigners.
- Smart City Scheme : Modern projects combining residential, commercial and leisure.
Risks and mistakes to avoid
Common Mistakes
- Failure to comply with international obligations : Report your income according to tax treaties.
- Structures without substance : The authorities require a real economic presence.
- Poor preparation : Finding out beforehand avoids delays or refusals.
How our agency supports you
At Westimmo, we offer tailor-made support to make your tax exemption project in Mauritius a reality. Thanks to our expertise, every step, from tax planning to property search, is simplified so that you can take full advantage of the benefits this destination has to offer.
- Due diligence : Analysis of your tax situation.
- Administrative procedures : Obtaining permits, setting up a business.
- Property search : Support in buying or renting.
- Tax and legal compliance : Meeting regulatory obligations.
Conclusion
Investing in Mauritius is much more than just a tax decision: it’s an opportunity to realize your ambitions in a stable, attractive environment rich in opportunities. Whether you’re looking to optimize your taxes, invest in high-end real estate or enjoy an exceptional quality of life, our Westimmo agency is with you every step of the way to turn your plans into reality. Don’t miss this opportunity: Mauritius awaits you to combine personal growth with professional success.
Contact us today to start your project in complete security.
