Mauritius
| Pros |
|---|
| Competitive fiscal regime with 15% flat tax and no capital gains or inheritance taxes. |
| Robust legal framework protecting private property rights and ensuring high levels of personal security. |
| Strategic maritime location providing a stable gateway for international trade and offshore financial services. |
| Cons |
|---|
| Persistent bureaucratic inefficiencies and reliance on political connections for large-scale infrastructure projects. |
| High dependency on imported commodities leading to elevated living costs and vulnerability to global shocks. |
| Recent legislative trends toward increased digital surveillance and potential restrictions on online expression. |
Will Mauritius tax what you earn?
YES, FAIRLY. Mauritius taxes personal income at a moderate 20%, but only on income with a local source. The territorial regime is the leverage point: what you earn abroad while resident here stays outside the catchment.
Will Mauritius tax what you own?
NO. Capital gains escape taxation in Mauritius, but the annual wealth tax (top rate 20%) takes a slice of held value every year regardless of whether you've sold anything. The bill comes for the stock, not the flow. A long holding period eats more than a single realisation would.
Is it easy to run a company in Mauritius?
YES. Corporate tax in Mauritius sits at a low 15%, with VAT around it. Setting up and running a company is cheap; the rate won't be what kills a venture here.
Is Mauritius good for your holding company?
NOT REALLY. Mauritius offers a moderate treaty network (33 signed) and a partial participation exemption at 80% (so 20% of qualifying dividends hits the corporate rate). Workable for operating subsidiaries, meh as a pure holding vehicle: the through-flow isn't clean.
| Country | Status | Dividends | Interest | Royalties |
|---|---|---|---|---|
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| ∅ // no treaties match | ||||
What does it cost to come and go from Mauritius?
LITTLE. Coming and going from Mauritius is cheap. The country runs a territorial system (foreign income stays foreign), and there's no exit tax on departure. You leave with what you came in with, plus whatever you earned abroad while you were here.
Will Mauritius protect your privacy?
NOT AT ALL. Mauritius has signed every exchange framework that matters and operates a public corporate registry. Whatever you do here (earn, hold, structure) is reportable, accessible, or both. Privacy is not the strategy in this jurisdiction.
Is Mauritius itself a liability?
SOMEWHAT. Mauritius is flagged by one or two national tax authorities and sits outside FATF membership. Selective friction: anti-abuse rules trigger on transactions in specific corridors, and counterparties tend to ask more questions.
Will you feel free in Mauritius?
PARTLY. Press freedom in Mauritius is partial (RSF rank #51) and crypto sits untaxed, but 1 CBDC project(s) are in development. The current crypto freedom may not survive the new payment rails.
| Program | Status | Cross-border | Sources |
|---|---|---|---|
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Mauritius CBDC
Among the motivations of introducing a CBDC are protecting monetary sovereignty and supporting anti-money laundering and countering the financing of terrorism (AML/CFT) efforts.
The Bank of Mauritius
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RESEARCH | — | announce → |
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Picked by similarity of strategic profile to Mauritius. No editorial ranking — neighbours in the same scoring space.