Mauritius in practice
A stable Indian Ocean democracy with a hybrid legal system, English and French in everyday use, a competitive tax regime, and a genuinely coastal lifestyle. It is also a small island where administrative processes can require time and patience. Both realities matter.
The framework
| Personal income tax | Progressive rates of 0%, 10% and 20% following the 2023 reform. From 1 July 2026 a 35% rate applies to chargeable income above MUR 12 million; under the Finance Act 2026 it replaces the Fair Share Contribution for individuals. Foreign-source income is taxed on a remittance basis for residents |
|---|---|
| Corporate tax | 15%, with partial exemptions for certain classes of income. No capital gains tax. No inheritance tax |
| Tax residence | 183 days in a tax year, or 270 days over three consecutive years |
| Double taxation agreements | A network of more than 40 agreements in force, including with South Africa, France, the United Kingdom, Germany, India and China |
| Legal system | A hybrid of French civil law and English common law, with final appeal to the Judicial Committee of the Privy Council |
| Languages | English is the language of government and law. French is widely spoken. Mauritian Creole is the everyday language |
| Currency | Mauritian rupee, freely convertible, with no exchange controls |
| Time zone | GMT +4, which overlaps with Africa, Europe, the Gulf and Asia within a working day |
| Flights | Direct services to Johannesburg, Cape Town, Durban, Paris, London, Dubai, Mumbai, Singapore, Perth and Réunion |
Tax rates and treaty positions change. We are not tax advisers and introduce a Mauritian tax specialist where the position matters.
Living here
The north is where many relocating families first look. Grand Baie and Pereybere offer beaches, restaurants and everyday convenience, and the golf-and-beach estates along that coast are among the island's best known. Inland around Piton, gated estates appeal to families who want quieter, greener surroundings with good access to schools and the motorway. The west, from Tamarin to Black River, is shaped by outdoor life, with the mountains behind and the lagoon in front: surfing, hiking and boating alongside established family neighbourhoods, and the island's one true marina development at Black River. Development has accelerated, so the region is more relaxed in character than uniformly quiet.
The centre, particularly Moka and nearby Ebène, is the practical alternative to coastal living. Moka's residential neighbourhoods and Smart City developments put families close to several leading schools, major business districts, healthcare and shopping. The trade-off is distance from the beach; the advantages are convenience, a cooler upland climate and shorter everyday journeys.
International schools follow the English, French or International Baccalaureate systems. Private healthcare is good and reasonably priced; complex cases are referred to South Africa, Réunion or Europe, which is why medical cover that works abroad matters. Domestic staff are affordable and widely employed. Driving is on the left, and a car is a necessity outside the towns.
Doing business here
Mauritius is well regulated and it shows in the paperwork. Banks apply enhanced due diligence to non-residents. The Economic Development Board checks that permit holders meet their conditions, and its monitoring of permit conditions has teeth. The Registrar of Companies, the Mauritius Revenue Authority and the Financial Services Commission each expect their filings on time.
None of this is difficult when it is handled from the start. Most of the difficulty we see arises from files that were prepared casually, structures that were not thought through, or thresholds that were not tracked. The practical side is where relocations go slowly, and it is the side we handle.
Begin with a conversation
The first consultation is by appointment and lasts an hour. You leave with a clear view of which route fits, what it will cost, and how long it will take.