🇲🇺 Mauritius

Africa
7 residency programs
Residence-based taxation
Le Morne, Mauritius

Countries / Mauritius

Mauritius is an island nation in the Indian Ocean about 2,000 kilometres (1,200 mi) off the southeast coast of the African continent. Mauritius is rightly famed for its sapphire waters, powder-white beaches and luxury resorts.

The country ranks high in terms of economic competitiveness, friendly investment climate, good governance and a free economy. It ranked as the 9th most free economy in the world in 2019 according to Economic Freedom of the World report and is the most competitive economy of Africa region. Mauritius is also categorised as "high" in the Human Development Index and among the safest or most peaceful countries by the Global Peace Index 2019.

The country offers various residency programs for investors, professionals and retired citizens as well as a friendly tax system.

Known for

Fact Sheet

Continent

Africa

Demonym

Mauritian

Calling code

+230

Driving side

Left

Motto

Star and Key of the Indian Ocean (Stella Clavisque Maris Indici)
Population
1,264,613
Human development index
0.79
Life expectancy
74 years
Unemployment rate
8%
Inflation rate
2.3%
Fertility rate
1.4

Cost of Life

Cost of Living Index
53.04
Rent Index
11.99
Groceries Index
48.94
Restaurant Price Index
43.96
Local Purchasing Power Index
30.88

Residency Programs (7)

Taxation overview

Tax system

Residence-based taxation

Countries with a residence-based taxation levy tax from your worldwide income for as long as you're a tax resident of that country. This is the most common taxation system.

Tax residence definition varies from country to country. General rule is you're a tax resident of a country if you spend 183 days or more in it in a year.

Tax rates

Personal Income Tax (PIT)

Flat tax of 15%.

From:

  • Worldwide income, if resident
  • Worldwide dividends, if resident
  • Mauritian director's fees, if resident or non-resident
Solidarity Levy

Flat tax of 5% for revenues above 3,500,000 MUR (88,948 USD).

From:

  • Worldwide income, if resident
  • Mauritian dividends, if resident

Rates Year of Assessment

YA 2020

Tax Treaties (47)

Mauritius has concluded 47 tax treaties (also called double tax agreements, or DTAs) with other countries to avoid or mitigate double taxation. Such treaties may cover a range of taxes including income taxes, inheritance taxes, value added taxes, or other taxes.
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