Relocation intelligence

🇲🇺 Moving to Mauritius: tax, residency and cost of living

Max 20% up to Rs 12m, no capital gains or inheritance tax

Thinking of moving to Mauritius? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.

Key facts

Top income tax
35%
Corporate tax
15%
Capital gains
0%
Wealth tax
No
Inheritance tax
No
Cost of living index
39
Safety
7/10
Internet quality
7/10
Visa-free destinations
147
Foreigners can own property
Yes
Residency in
6 months
Citizenship in
5 years

Taxes

Mauritius renewed its income tax as of 1 July 2026 (Budget 2026-27): 0% up to Rs 500,000 (± € 9,000), 10% up to Rs 1 million, 20% up to Rs 12 million (± € 220,000) and a new 35% top rate above that, replacing the Fair Share Contribution. Foreign income is only taxed to the extent it is remitted to Mauritius (remittance basis); local dividends are exempt. There is no capital gains, wealth, inheritance or gift tax. VAT 15%; social contribution (CSG) 1.5-3% with no cap.

Residency and visas

Mauritius offers a route for every stage of life: the Premium Visa (1 year, renewable) for remote workers, the Occupation Permit as investor (from USD 100,000, threshold raised in Budget 2026-27), professional (from MUR 50,000 per month) or self-employed, the Retired permit from age 50 (transfer USD 2,000 per month, valid 10 years) and residence rights with a property purchase from USD 375,000. New is a Golden Visa for a USD 1 million investment in areas like fintech and AI. After 5 years, a 20-year permanent permit is possible, with thresholds per category.

Property ownership

Foreigners buy property within government-approved frameworks: resort schemes (IRS/RES/PDS), Smart Cities and apartments in buildings of at least three levels (G+2) from MUR 6 million (± € 110,000). Within those frameworks ownership is full freehold, with free use, rental, sale and inheritance; from USD 375,000 a residence permit comes with it. Standalone land outside the schemes is generally not accessible. Note: since July 2026, higher registration duties apply to foreign buyers plus a 10% transfer tax on resale.

Cost of living and quality of life

English- and French-speaking, politically stable and consistently Africa's best-governed country: Mauritius combines tropical island life with a serious rule of law and a mature financial centre. The cost of living (Numbeo index ± 38) sits well below Western Europe, though imported goods are pricey; private clinics are solid, internet is fast, and daily direct flights serve Paris, London and Dubai. The flip side: the distance (± 11 hours flying) and the cyclone season from January to March.

Passport and mobility

The Mauritian passport ranks 27th on the Henley index 2026 with 147 visa-free destinations, including Schengen, the UK and China; the US still requires a visa. Naturalisation takes 5 years of residence for Commonwealth citizens and 7 years for others, and naturalised citizens must in principle renounce their original nationality. The passport is therefore not a realistic goal for most Western Europeans; the right of residence itself very much is.

Residency and visas

  • Retired Non-Citizen (vanaf 50 jaar; USD 2.000/mnd of USD 24.000/jaar overmaken naar Mauritiaanse rekening; 10 jaar geldig, verlengbaar; na 5 jaar 20-jarige PR mogelijk bij ≥ USD 200.000 totaal overgemaakt) · €22,000/j · Residency in 5 years
  • Residence Permit via vastgoed ≥ USD 375.000 in goedgekeurd project (IRS/RES/PDS/Smart City/G+2); geldt voor het hele gezin, zolang het bezit duurt · €345,000
  • Occupation Permit Investor (USD 100.000 initiële investering per Budget 2026-27, was 50.000; omzeteis MUR 5 mln vanaf jaar 3, MUR 8 mln vanaf jaar 5 bij verlenging) · €92,000/j · €92,000 · Residency in 5 years
  • Premium Visa (1 jaar, verlengbaar; remote werken/lang verblijf, inkomen uit het buitenland; opstap naar OP of Retired)
  • Golden Visa (nieuw, Budget 2026-27): USD 1 mln investering in o.a. fintech, AI, biotech of hernieuwbare energie, binnen het eerste verblijfsjaar · €920,000

Why people move to Mauritius

  • Foreign income only taxed when remitted

    As a tax resident, in Mauritius you only pay tax on foreign income you actually remit to the island; whatever stays offshore stays untaxed. Capital gains are untaxed regardless, and local dividends are exempt. What you do remit is taxed at brackets of at most 20% up to ± € 220,000 a year. This remittance basis sits in the law itself, not in a temporary expat scheme.

  • A residency route for every stage of life

    Remote worker, entrepreneur, investor or retired: there is always a fitting permit. The Retired route asks just USD 2,000 a month in transfers (from age 50, valid 10 years), property from USD 375,000 brings residence rights for the whole family, and the investor permit starts at USD 100,000. After five years, a 20-year permanent permit is within reach.

  • An English-speaking rule of law in the Indian Ocean

    Mauritius tops nearly every African ranking for governance, legal certainty and safety. English and French are working languages, the legal system blends British and French traditions with the Privy Council in London as the final court of appeal, and the financial centre holds 45 tax treaties. For those leaving Europe, the transition therefore feels smaller than the 10,000 kilometres suggest.

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Sources

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