Mauritius: a favourable fiscal framework for investment
If Mauritius is known for its white sandy beaches and sunny climate, it is also a popular destination for its tax benefits. Combined with a political and economic stability, the various tax benefits have put Mauritius in a leadership position when it comes to investment. The successive Mauritian governments have maintained the country's aim to boost the real estate sector through investment schemes and tax treaties. In fact, the Mauritian government has signed agreements and signed double taxation agreements with 43 countries, including France. These frameworks allow foreign investors to benefit from the following tax advantages:
- The Corporate Tax and Value Added Tax (VAT) rates are both 15%.
- The Personal Income Tax for residents is at 15% but for non-residents, it varies between 10-15% depending on the individual’s annual net income.
- No inheritance taxes
- No housing tax, property taxes or local taxes
- No Generalized Social Contribution
- No taxes on dividends
- No wealth taxes
The information contained in this website is provided for informational purposes only, and should not be construed as legal or tax advice on any matter. We invite you to contact the relevant authorities if you require any information on the above.
As from 183 days in Mauritius, you will be placed under the Mauritian tax system. This period corresponds to a stay of 6 months (at one time or accumulated over several stays during the year). In addition, thanks to the double taxation agreements, you are exempted from inheritance taxes, among others.
Invest in full transparency
The Mauritian authorities have set up several regulatory institutions to promote transparency and ensure respect for codes of ethics. Mauritius has become an investment-friendly hub thanks to the reliability of institutions such as the Financial Services Commission (FSC), the Mauritius Revenue Authority (MRA) or the Board of Investment (BoI).