Africa · MUR

Mauritius For Solopreneurs - Tax, Immigration, Lifestyle

Reviewed 2026-06-21

Top income tax

20%

Self-employed SS

Yes

VAT

15%

Capital gains

Exit tax

Nomad visa

Yes

/ 100

Tax efficiency62

Ease to enter90

Ease to exit81

Cost of living85

Internet14

English100

How is this scored?

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

Digital nomad visa

Mauritius runs the Premium Travel Visa, which lets you live here legally while earning from clients or an employer abroad. You need to prove $1,500/mo.

ProgramPremium Travel Visa

Income requirement$1,500/mo (USD 1,500/mo minimum or USD 18,000 annual savings equivalent; additional USD 500/mo per dependent child under 24)

Duration1 year

Renewablerenewable indefinitely

Application fee$0 (Completely free; no government application fee or visa issuance fee)

Processing time7 days expedited, up to 8 weeks standard (typically 48 hours to 5 working days)

Familyspouse and dependent children; each dependent child requires additional USD 500/month proof

How it is taxed

Non-resident if stay under 183 days per year; foreign-source income not taxed for non-residents (0% tax rate). Money brought in via foreign cards not deemed remitted; bank deposits subject to tax unless declaration of tax paid in home country provided.

What you need to qualify

remote work for company registered outside Mauritius
proof of minimum USD 1,500/mo income or USD 18,000 savings
valid passport valid for 6+ months
self-employed with overseas business or employment contract
clean criminal record

Official source Compare every nomad visa

Verified 2026-07-17 · high confidence

Golden visa

Mauritius offers residency by investment from $50k. Unlike the nomad route, this buys residency through capital rather than proven income.

Occupation/Residence Permit by Investment

Route	From	Notes
Occupation Permit (investor)	$50k	$50k
Real estate residence	$375k	$375k approved scheme

Residency granted10-year renewable; real-estate residence while owned

Physical presencenone

Path to citizenshipnaturalisation ~5-7 years

Official source Compare with other programs

Verified 2026-07-08 · high confidence

Sources

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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.