Mauritius
Top Income Tax
20%
Marginal rate
Corporate Tax
15%
Standard rate
VAT / Sales Tax
15%
Standard rate
Capital Gains
0%
Standard rate
Overview
Mauritius is a popular offshore financial center with no capital gains tax and an effective 3% corporate tax on foreign income through its GBL regime. The tropical island nation offers a relaxed lifestyle with growing fintech and business services sectors.
Income Tax Brackets
| Income Range (MUR) | Tax Rate |
|---|---|
| 0 - 700,000 | 15% |
| 700,000+ | 20% |
MUR amounts. Numerous deductions and allowances available. Effective rate often lower.
Corporate Tax
Standard Rate
15%
15% standard. Partial exemption system can reduce effective rate to 3% on foreign-source income.
VAT / Sales Tax
Standard Rate
15%
15% standard rate on goods and services.
Capital Gains Tax
Standard Rate
0%
No capital gains tax in Mauritius.
Social Security Contributions
Employee
3%
Employer
6%
Self-Employed
3%
National Pension Fund and National Savings Fund contributions.
Special Tax Regimes
Global Business License (GBL)
Partial exemption system providing 80% foreign tax credit, resulting in effective 3% tax on foreign income.
Eligibility: Must hold GBL license and meet substance requirements.
Premium Visa
Long-stay visa for remote workers and retirees.
Eligibility: Must earn or receive at least USD 1,500/month from foreign sources. Valid 1 year, renewable.
Digital Nomad Visa
Premium Visa for remote workers. Must earn at least USD 1,500/month. Valid 1 year, renewable.
Pros & Cons
Pros
- No capital gains tax
- Effective 3% tax on foreign corporate income
- Low cost of living
- Tropical lifestyle
- Premium Visa for nomads
- English and French speaking
Cons
- Small domestic market
- Remote island location
- 20% top income tax
- Limited infrastructure compared to developed nations
Living Indicators
Cost of Living Index
Very affordable
Quality of Life Index
Average
Best For
Data Sources
Tax rate data for Mauritius is compiled from the following authoritative sources:
- OECD Tax Database
- Tax Foundation International Tax Competitiveness Index
- World Bank Business Enabling Environment
- Mauritius government tax authority publications
- PwC Worldwide Tax Summaries
Last verified: 2024-01
Disclaimer: This content is for informational purposes only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making decisions about your tax residency or obligations.