# Mauritius

 Country code: MU · Currency: MUR · Language: English

**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.

Long story short: Here, the taxman leaves you in peace: 15% corporate tax, no capital gains tax, no inheritance tax, and setting up your company takes just a few days. The catch: the administration drags its feet on work permits, and the banks, still under international scrutiny after the country got blacklisted, will bury you in compliance paperwork before you can even open an account.

Other than that: decent infrastructure but jammed roads at rush hour, solid security in the upscale neighborhoods, excellent mixed cuisine, and landscapes that will take your breath away.

## Will your income be taxed?

Long story short: YES, FAIRLY.
**Mauritius** taxes personal income at a middling **20%**, but only on what you earn locally.

The *territorial* regime is your lever: whatever you make abroad while living here stays out of the taxman's reach.

**01.1 Income tax**

| Metric | Value | Detail |
| --- | --- | --- |
| Personal income tax | 0 → 20% | progressive · 3 brackets |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 10,653 | exempt |
| 10,653 – 21,307 | 10% |
| 21,307 + | 20% |

**01.2 Tax residence test**

_A single active rule is enough to make you tax-resident._

| Metric | Value | Detail |
| --- | --- | --- |
| 183-day rule | exists here |  |
| Economic interest | does not exist here |  |
| Family centre | does not exist here |  |
| Habitual abode | exists here |  |
| Extended-stay test | exists here |  |

## Will your wealth be taxed?

Long story short: NO.
Capital gains go untaxed in **Mauritius**, but don't pop the champagne: the *annual wealth tax* (top rate **20%**) clips your held assets every single year, sold or not.

They don't tax the move, they tax the pile. Hold long enough and the recurring nibble out-eats any one-off sale.

**02.1 Investment income**

| Metric | Value | Detail |
| --- | --- | --- |
| Capital gains | 0% | flat |
| Dividend tax | 20% | progressive · +15% net income exceeds MUR 12 million, inclusive of dividend income |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 10,653 | exempt |
| 10,653 – 21,307 | 10% |
| 21,307 + | 20% |

| Metric | Value | Detail |
| --- | --- | --- |
| Interest income | 20% | progressive |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 10,653 | exempt |
| 10,653 – 21,307 | 10% |
| 21,307 + | 20% |

**02.2 Wealth & estate**

| Metric | Value | Detail |
| --- | --- | --- |
| Wealth tax | 0 → 20% | progressive · threshold 10,653 |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 10,653 | exempt |
| 10,653 – 21,307 | 10% |
| 21,307 + | 20% |

| Metric | Value | Detail |
| --- | --- | --- |
| Inheritance system | NONE | no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply. |

**02.3 Crypto**

| Metric | Value | Detail |
| --- | --- | --- |
| Crypto · tax regime | ZERO TAX | Rate: 0% · Mauritius does not impose Capital Gains Tax (CGT). Under the Finance (Miscellaneous Provisions) Act 2024, virtual assets and tokens are included in the definition of 'securities,' which are specifically exempt from tax on gains for individuals. However, if the Mauritius Revenue Authority (MRA) determines that the activity constitutes a 'trade' or business (professional trading), the profits are taxed as personal income at progressive rates ranging from 0% to 20%. The Virtual Asset and Initial Token Offering Services Act 2021 (VAITOS) provides the regulatory framework for the sector. |
| Crypto-to-crypto | NEUTRAL | a swap is not a taxable realisation event |
| FATF travel rule | NOT SIGNED | no information-sharing obligation on VASP transfers |

## Easy to run a company there?

Long story short: YES.
Corporate tax in **Mauritius** sits at a *low* **15%**, VAT included in the good mood. Setting up and running a company is cheap; whatever ends up killing your venture here, it won't be the tax bill.

**03.1 Rates**

| Metric | Value | Detail |
| --- | --- | --- |
| Corporate tax | 5 → 15% | progressive · +5.5% Special levy on leviable income of banks · +2.5% Additional contribution of chargeable income from domestic operations for banks |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 31,960,500 | 5% |
| 31,960,500 + | 15% |

| Metric | Value | Detail |
| --- | --- | --- |
| VAT standard rate | 15% | single rate · no reduced tiers |

| VAT family | Category | Rate |
| --- | --- | --- |
| Digital & telecom | digital | 15% |

**03.2 Regime & registry**

| Metric | Value | Detail |
| --- | --- | --- |
| IP Box · Patent Box | NONE | no IP regime · IP income taxed under standard corporate rules |
| Misuse of corporate assets | NO CRIMINAL | no criminal liability · Mauritius company law is modeled on the New Zealand Companies Act, which prioritizes civil remedies for breaches of fiduciary duty. While Section 332 of the Companies Act 2001 criminalizes the 'fraudulent' use of company property, this criminal threshold is generally not met in a sole-shareholder scenario where the company is solvent. Because the sole owner is the 'directing mind' of the entity, their consent precludes the 'intent to defraud' required for a criminal conviction. Such acts are instead treated as unauthorized distributions (civil) or deemed dividends (tax). |
| Shareholders privacy | PUBLIC PAYWALL | Corporate and Business Registration Department (CBRD) |
| Directors privacy | PUBLIC PAYWALL | Corporate and Business Registration Department (CBRD) |

**03.3 Incorporation cost**

_In this country, the most standard company form is called Private Company Limited by Shares (Private Limited Company). The costs below are for incorporating a company in its simplest form, for reference only._

| Metric | Value | Detail |
| --- | --- | --- |
| Name Reservation Fee | USD 2 |  |
| Business Registration Card (BRC) Fee | USD 43 |  |
| Professional Incorporation & Legal Services | USD 533 |  |
| Total | USD 577 |  |

## A good fit for a holding?

Long story short: NOT REALLY.
**Mauritius** offers a *moderate* treaty network (**33** signed) and a *partial* participation exemption at **80%**, meaning **20%** of qualifying dividends still hits the corporate rate.

Workable for operating subsidiaries; as a pure holding vehicle it leaks at every distribution. Meh.

**04.1 Substance & exemptions**

| Metric | Value | Detail |
| --- | --- | --- |
| Territorial · individuals | REMITTANCE | remittance basis — foreign income taxed only when brought in |
| Territorial · corporates | WORLDWIDE | worldwide corporate taxation |
| Participation exemption | 80% | no minimum threshold · no holding period |
| CFC rules | APPLY | Mauritius applies CFC rules to non-resident entities where a local company, alone or with related parties, holds over 50% of participation rights. Income is attributed based on the arm's-length principle if the MRA deems the arrangement non-genuine for tax avoidance. |

**04.2 Withholding tax · non-resident**

| Metric | Value | Detail |
| --- | --- | --- |
| WHT · dividends | 0% | non-resident outbound |
| WHT · interest | 15% | non-resident outbound |
| WHT · royalties | 15% | non-resident outbound |
| Tax-haven WHT | NONE | no punitive rate on record |

**04.3 Treaty network**

| Metric | Value | Detail |
| --- | --- | --- |
| Treaties signed | 23 | active |
| Treaties pending | 7 | in negotiation |

## Easy to come and go?

Long story short: LITTLE.
Coming and going from **Mauritius** costs you nothing worth mentioning. *Territorial* regime (foreign income stays foreign), *no exit tax* at the door.

You show up with your stuff, you leave with your stuff, plus whatever you earned abroad in between. Borders the way they should all work.

**05.1 Exit & dual nationality**

| Metric | Value | Detail |
| --- | --- | --- |
| Exit tax | NONE | no triggers active · residence change tax-free · no deemed-disposal mechanism |
| Dual citizenship | FORBIDDEN | naturalisation requires renouncing existing citizenship |

**05.2 Citizenship paths**

| Metric | Value | Detail |
| --- | --- | --- |
| Residence | 6 years | available path to naturalisation |
| Marriage | 4 years | available path to naturalisation |
| Birth | — | not available |
| Descent | — | not available |
| Investment | — | not available |

## Is your money watched?

Long story short: YES, CLOSELY.
**Mauritius** signed *every exchange framework that matters* and runs a *public corporate registry*. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

**Multilateral reporting frameworks — 5/9 active · 3 pending**

| Item | Status | Detail |
| --- | --- | --- |
| CRS | In force | 2017 |
| CARF | Signed | 2025 |
| FATCA | In force | 2014 |
| MLI | In force | 2019 |
| BEPS | Signed | — |
| MAAC | In force | 2015 |
| GLOBAL FORUM | Signed | — |
| EOIR | In force | — |
| CRYPTO TRAVEL RULE | None | — |

## Is it blacklisted?

Long story short: SOMEWHAT.
**Mauritius** is *flagged* by a few national tax administrations (drawn from FR/ES/PT/BR) and sits outside the FATF club.

The friction is selective: anti-abuse rules fire on specific corridors, and counterparties ask more questions than usual. Neither the FATF nor the EU has it on their lists, which keeps the damage contained: a nuisance, not a scarlet letter.

**Blacklist exposure — Listed by 2 authorities**

| Item | Status | Detail |
| --- | --- | --- |
| EMBARGO | Clear | un / us / eu sanctions |
| FATF | Clear | grey / black list |
| EU | Clear | non-cooperative list |
| FRANCE | Clear | ETNC list |
| SPAIN | Clear | tax-haven list |
| PORTUGAL | Listed | favourable regimes |
| BRAZIL | Listed | low-tax list |

## Do you feel free there?

Long story short: PARTLY.
Press freedom in **Mauritius** is *partial* (RSF rank **\#51**) and crypto rides *untaxed*, but **1** CBDC project(s) are under construction.

Enjoy the current crypto freedom; it may not survive the new rails.

**08.1 Press freedom**

| Metric | Value | Detail |
| --- | --- | --- |
| Press freedom · RSF index | 51/180 | score 67 · ↑ 6 ranks year-on-year |

Central bank digital currency

    Program Status Cross-border Sources     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

   RESEARCH   —   [announce →](https://www.bom.mu/media/media-releases/public-notice-public-consultation-paper-central-bank-digital-currency-digital-rupee "Announcement")

 programs 1

## Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in **Mauritius**. *Stripe* won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. *Amazon* doesn't deliver either.

Some secondary services run (**3/11**), but for an online business this is swimming against the current.

**Accept payments — 1/6 available**

| Item | Status | Detail |
| --- | --- | --- |
| Stripe | Not available | card payments |
| PayPal | Not available | wallet payments |
| Adyen | Not available | enterprise psp |
| Mollie | Not available | eu payments |
| GoCardless | Not available | direct debit |
| Paddle | Available | merchant of record |

**Bank and move money — 1/3 available**

| Item | Status | Detail |
| --- | --- | --- |
| Wise | Available | multi-currency |
| Revolut | Not available | personal banking |
| Revolut Business | Not available | business banking |

**Buy and sell on Amazon — 1/2 available**

| Item | Status | Detail |
| --- | --- | --- |
| Amazon | Not available | consumer delivery |
| Amazon Seller | Available | marketplace selling |

  SEE ALSO## Other jurisdictions worth comparing

Picked by similarity of strategic profile to Mauritius. No editorial ranking — neighbours in the same scoring space.

  PROFILE-ADJACENT Same shape, comparable overall friction.

 [   Macao SAR China MO  → ](https://stateless.sx/en/country/mo) [   Oman OM  → ](https://stateless.sx/en/country/om) [   Malaysia MY  → ](https://stateless.sx/en/country/my)

  NOTABLY MORE FAVORABLE Same family of strategies, higher total score.

 [   Macao SAR China MO  → ](https://stateless.sx/en/country/mo) [   Gibraltar GI  → ](https://stateless.sx/en/country/gi) [   Kuwait KW  → ](https://stateless.sx/en/country/kw)

  NOTABLY LESS FAVORABLE Same family of strategies, lower total score.

 [   Namibia NA  → ](https://stateless.sx/en/country/na) [   French Polynesia PF  → ](https://stateless.sx/en/country/pf) [   Nauru NR  → ](https://stateless.sx/en/country/nr)