Freedom Score
Emigrating from Finland to Mauritius: tax and cost of living
How does Mauritius score against Finland? The Freedom Score weighs six dimensions, built on primary government sources.
Foreign income taxed only when remitted · No capital gains tax · Africa's best-governed country
Tax
75/100
Residency
80/100
Cost of living
100/100
Living environment
68/100
Mobility
99/100
Ownership
85/100
Compared by dimension
On an average Finland income of €48,000 gross per year, you keep €39,743 net in Mauritius: a difference of €6,079 per year compared with Finland.
- Tax: on this income Mauritius lands at an effective rate of about 17%, against 30% in Finland.
- Passport and mobility: from Mauritius you travel visa-free to 147 countries.
- Residency: on our accessibility scale Mauritius scores 80 out of 100 for obtaining residency.
- Living environment: banking, internet, safety and healthcare together give Mauritius a living-environment score of 68 out of 100.
The tax regime in Mauritius
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 in Mauritius
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.
- 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/year · 5 years to permanent residency
- 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/year · €92,000 · 5 years to permanent residency
- 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
Frequently asked questions
- What is the financial difference between Finland and Mauritius?
- On an average Finland income it differs by roughly €6,079 net per year. Your own figure depends on your income and situation; calculate it with the free freedom check.
- Is this tax advice?
- No. Libaros compares on the basis of primary government sources and provides information. For personal decisions, consult a qualified adviser.
- What sources is this based on?
- The Freedom Score uses the OECD Tax Database, IATA Timatic, the Henley Visa Index and Eurostat, with direct links to primary government sources.
Figures from primary government sources. Information, not advice.
Sources
- MCCI Budget Highlights 2026/27 (19-6-2026), p. 16: nieuwe PIT-banden 0% <500k / 10% 500k-1m / 20% 1m-12m / 35% >12m, vervangt Fair Share Contribution (bron in landstaal: Engels)
- Fair Share Contribution 15% boven Rs 12 mln (incl. dividenden), inkomstenjaren 2025-26 t/m 2027-28; per Budget 2026-27 vervangen door de 35%-band
- Residenten belast op wereldinkomen, maar buitenlands inkomen alleen voor zover ontvangen in Mauritius (remittance-basis); geen capital gains tax
- CSG werknemersdeel 1,5% tot Rs 50.000/mnd basisloon, 3% daarboven (over het volledige loon), geen plafond
- 45 DTA's in werking; DE (GN 210/2012), FR (1980), BE, GB, IT, SE, LU wél; NL, ES en VS NIET (ES in onderhandeling, VS alleen TIEA/FATCA); Rusland wacht op ratificatie
- Henley Passport Index 2026: Mauritius rang 27, 147 bestemmingen