Africa · MUR
Mauritius
Reviewed 2026-06-21
Top income tax
20%
Self-employed SS
Yes
VAT
15%
Capital gains
0%
Exit tax
No
Nomad visa
Yes
74
/ 100
Tax efficiency62
Ease to enter90
Ease to exit81
Cost of living85
Internet14
English100
Mauritius is a low-tax island jurisdiction with a 15 percent corporate rate, a 15 percent VAT, and a progressive personal income tax topping out at 20 percent. Residents are taxed on worldwide income but foreign earnings are taxable only when remitted to Mauritius, and there is no capital gains tax, no wealth tax, and no inheritance or gift tax. A free renewable Premium Visa lets remote workers earning at least USD 1,500 a month stay for up to a year, making it accessible for solopreneurs.
Personal income tax
Income tax structureProgressive
Top income tax rate20%
Entry income tax rate0%
Top rate threshold$22,000
Taxation basisRemittance
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate1.5%
Employer SS rate3%
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$1,500
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index38.3
Internet speed69 Mbps
English proficiencyHigh
Civil liberties85
Sources
- PwC Worldwide Tax Summaries — Mauritius Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Mauritius Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Mauritius Individual Other taxes (CSG, VAT)
- Economic Development Board Mauritius — Premium Visa FAQs (PDF)
- Numbeo — Cost of Living Index by Country 2026
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.