Mauritius at a glance

No. You are tax resident if you are domiciled in Mauritius with no permanent home elsewhere, if you spend at least 183 days there in the income year (1 July to 30 June), or 270 days over that year and the two before it. If your home country also treats you as resident, the tax treaty between the two countries decides. Mauritius has 45 treaties in force, including with France, Belgium, Luxembourg and Monaco. There is none with Switzerland, so each country then applies its own rules.

For the income year from 1 July 2026 to 30 June 2027, an individual pays, on chargeable income, 0% on the first MUR 500,000, 10% on the next MUR 500,000, 20% on the next MUR 11 million and 35% above that. Dividends from a company resident in Mauritius and interest on savings or fixed deposit accounts with a bank or licensed deposit-taking institution are exempt. There is no separate capital gains tax.

Only if it is received or used there. A resident individual is taxed on foreign income only when it is received in Mauritius or used there in their interest. Income that stays abroad is not taxed in Mauritius. The source country sometimes keeps the right to tax: rent from a property in France stays taxed in France, as do French statutory basic and compulsory supplementary pensions (AGIRC-ARRCO). Where there is one, the tax treaty between the two countries prevents double taxation.

No. You can keep your bank accounts and portfolios with your existing institutions. You need to tell each bank about your new tax residence; some ask for updated documents or review the relationship under their own rules. Necker Finance manages assets held with custodian banks around the world or advises you on their management, without moving them. Certain permits (investor, retiree) and property purchases do require specific transfers into Mauritius.

Yes. Banks are regulated by the Bank of Mauritius, and non-bank financial services, including wealth management, by the Financial Services Commission. Mauritius applies the international standards of financial transparency, including the Common Reporting Standard (CRS), the automatic exchange of information, since 2018. As at September 2026 it is on no FATF or European Union list, whether for money laundering or for tax.

As at September 2026, the Occupation Permit covers three profiles: the investor (initial investment of USD 100,000), the professional (basic salary of at least MUR 50,000 a month) and the self-employed person working alone in a service activity, consulting or IT for example (initial investment of USD 50,000). The retired non-citizen permit is for people aged 50 or over who transfer USD 2,000 a month or USD 24,000 a year. These permits run for up to ten years (for the professional, no longer than the employment contract). Buying an eligible property is another route (see below). Spouses, parents and children up to 24 can apply for their own dependant permit.

Yes. With the Economic Development Board’s approval, a non-citizen may buy in the IRS, RES, PDS and Smart City schemes, a hotel unit (IHS), or an apartment in a building of at least two floors above the ground floor, from MUR 6 million. Registration duty payable by the buyer is 5%. From USD 375,000, an eligible purchase entitles you to apply for a residence permit, valid for as long as you hold the property. Below that amount, buying does not, by itself, bring residence.