Moving to Mauritius: taxes, residence and life
How to become tax resident in Mauritius: personal, dividend and corporate tax, 9 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
Taxes
In Mauritius the top income tax rate is 35%, dividends are taxed at up to 0% and companies pay 15% corporate tax. Newcomers may use a special regime (0%): Personal 0/10/20%; dividends exempt; remittance basis on foreign income. Temporary 15% Fair Share Contribution above MUR 12m (2025–28). 80% exemption on foreign income → ~3% CIT.
How to move and become tax resident
To become tax resident in Mauritius you need at least 183 days a year (183 days in income year (Jul–Jun) or 270 days over current + 2 prior years). The typical route is Residence permit via property (USD 375k in EDB scheme): Buy residential property ≥USD 375k under PDS/IRS/RES/Smart City scheme; alt. Premium Visa (USD 1,500/mo + 500/dependant) or retiree permit (USD 2,000/mo) There are 9 open residence programmes in Mauritius — see the list below.
Living there
Port Louis has a tropical savanna (wet/dry) climate with winter highs around 25 °C and summer highs around 30.5 °C. The economy grew +3% in 2025; the IMF forecasts 3% for 2026. Its passport opens about 128 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Top income tax | 35% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 15% |
| Special regime for newcomers | 0% — Personal 0/10/20%; dividends exempt; remittance basis on foreign income. Temporary 15% Fair Share Contribution above MUR 12m (2025–28). 80% exemption on foreign income → ~3% CIT. |
| תושבות מס | לאחר 183 ימים — 183 days in income year (Jul–Jun) or 270 days over current + 2 prior years |
| המסלול שלכם | Residence permit via property (USD 375k in EDB scheme) — Buy residential property ≥USD 375k under PDS/IRS/RES/Smart City scheme; alt. Premium Visa (USD 1,500/mo + 500/dependant) or retiree permit (USD 2,000/mo) |
| דרכון | ללא ויזה או בהגעה ל-128 מדינות |
| Economic growth | +3% (2025), forecast 3% (2026) |
| סוג אקלים | tropical savanna (wet/dry) · 25° / 30.5° (Port Louis) |
| מלחמה וסכסוך | none — No conflict exposure |
| כל סיכוני הטבע | 4.1/10 |
| חוסן הבנקים | 6/10 · BBB- |
| הגנה על רכוש | 7/10 |
| בתים חמים בחורף | 8.5/10 |
Residence programmes in Mauritius
- Premium Visa — הכנסה / שנה CHF 14'400 · open · 2026-10
- Residence Permit – Retired Non-Citizen — הכנסה / שנה CHF 19'200 · open · 2026-10
- Occupation Permit – Investor — השקעה CHF 80'000 · open · 2026-10
- Occupation Permit – Self-Employed — השקעה CHF 40'000 · open · 2026-10
- Occupation Permit – Professional — הכנסה / שנה CHF 10'400 · open · 2026-10
- Residence Permit via Property Acquisition (IRS/RES/PDS/Smart City/G+2) — השקעה CHF 300'000 · open · 2026-10
- Golden Visa (USD 1m investment) — השקעה CHF 800'000 · changing · 2026-10
- Mauritian Diaspora Scheme — ancestry · open · 2026-10
- Dependant / family residence permit — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Mauritius to become tax resident?
לאחר 183 ימים. 183 days in income year (Jul–Jun) or 270 days over current + 2 prior years Foreign income taxed only if remitted; 270/3-yr rule lets ~90 days/yr keep residence
How much tax will I pay in Mauritius?
In Mauritius the top income tax rate is 35%, dividends are taxed at up to 0% and companies pay 15% corporate tax.
Which residence programmes does Mauritius offer?
Premium Visa; Residence Permit – Retired Non-Citizen; Occupation Permit – Investor (CHF 80'000); Occupation Permit – Self-Employed (CHF 40'000); Occupation Permit – Professional
What is the usual way to move to Mauritius?
Residence permit via property (USD 375k in EDB scheme). Buy residential property ≥USD 375k under PDS/IRS/RES/Smart City scheme; alt. Premium Visa (USD 1,500/mo + 500/dependant) or retiree permit (USD 2,000/mo)
Compare with nearby countries
Algeria · Angola · Benin · Botswana · Burkina Faso · Burundi · Cameroon · Central African Rep. · Chad · Congo · Côte d'Ivoire · Dem. Rep. Congo
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.