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Mauritius

MU • ENGLISH, FRENCH • MUR (₨)

Mauritius remains a premier destination for the sovereign entrepreneur, blending tropical allure with a robust, business-friendly framework. While the 2025 budget introduces a progressive contribution for high earners, the core fiscal environment remains competitive with no capital gains or inheritance taxes. Politically stable and legally predictable, the island offers a secure harbor for capital. Despite minor systemic corruption concerns, its commitment to property rights and economic liberty makes it a strategic gateway for those seeking personal freedom and global prosperity.

Upsides
  • Competitive 15% flat tax rate with no capital gains or inheritance taxes for wealth preservation
  • Robust legal framework protecting private property rights and ensuring high levels of personal security
  • Streamlined business incorporation procedures and minimal capital requirements for foreign investors and entrepreneurs
Downsides
  • Significant geographic isolation resulting in high shipping costs and limited physical connectivity to global markets
  • Growing public sector expenditure and rising national debt potentially threatening future fiscal stability
  • Persistent bureaucratic inefficiencies and slow processing times for certain specialized permits and licenses

Taxation

Corporate Tax 15%
Income Tax 0–20%
VAT 15%
Tax Treaties 33
IP Box ? Intellectual Property Box. A tax incentive offering reduced rates on income derived from patents, copyrights, and other intellectual property. No
Exit Tax ? A tax on unrealized capital gains triggered when a taxpayer moves their tax residence to another country. No

Compliance

BEPS ? Base Erosion and Profit Shifting. An OECD framework to combat tax avoidance strategies used by multinationals to shift profits to low-tax jurisdictions. Member
FATF ? Financial Action Task Force. An intergovernmental body that sets standards to prevent money laundering and terrorist financing worldwide. Non-member
FATCA ? Foreign Account Tax Compliance Act. A US law requiring foreign banks to report accounts held by US citizens to the IRS. Signatory
CRS ? Common Reporting Standard. An OECD standard for automatic exchange of financial account information between tax authorities globally. Signatory

Blacklists

FATF Blacklist ? Countries identified by FATF as having serious deficiencies in anti-money laundering and counter-terrorist financing measures. Clear
EU Blacklist ? The EU list of non-cooperative tax jurisdictions. Countries that fail to meet transparency and fair taxation standards. Clear

Payment Platforms

Stripe Unavailable
PayPal Unavailable

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