Umzug nach Mauritius: Steuern, Aufenthalt und Leben
So werden Sie in Mauritius steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 9 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Mauritius the top income tax rate is 35%, dividends are taxed at up to 0% and companies pay 15% corporate tax. Newcomers may use a special regime (0%): Personal 0/10/20%; dividends exempt; remittance basis on foreign income. Temporary 15% Fair Share Contribution above MUR 12m (2025–28). 80% exemption on foreign income → ~3% CIT.
How to move and become tax resident
To become tax resident in Mauritius you need at least 183 days a year (183 days in income year (Jul–Jun) or 270 days over current + 2 prior years). The typical route is Residence permit via property (USD 375k in EDB scheme): Buy residential property ≥USD 375k under PDS/IRS/RES/Smart City scheme; alt. Premium Visa (USD 1,500/mo + 500/dependant) or retiree permit (USD 2,000/mo) There are 8 open residence programmes in Mauritius — see the list below.
Living there
Port Louis has a tropical savanna (wet/dry) climate with winter highs around 25 °C and summer highs around 30.5 °C.
Key facts
| Höchste Einkommenssteuer | 35% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 15% |
| Sonderregime für Zuzüger | 0% — Personal 0/10/20%; dividends exempt; remittance basis on foreign income. Temporary 15% Fair Share Contribution above MUR 12m (2025–28). 80% exemption on foreign income → ~3% CIT. |
| Steuerliche Ansässigkeit | nach 183 Tagen — 183 days in income year (Jul–Jun) or 270 days over current + 2 prior years |
| Typischer Aufenthaltsweg | Residence permit via property (USD 375k in EDB scheme) — Buy residential property ≥USD 375k under PDS/IRS/RES/Smart City scheme; alt. Premium Visa (USD 1,500/mo + 500/dependant) or retiree permit (USD 2,000/mo) |
| Klimatyp | tropical savanna (wet/dry) · 25° / 30.5° (Port Louis) |
Aufenthaltsprogramme in Mauritius
Aktive Programme
- Premium Visa — Einkommen / Jahr CHF 14'400 · 2026-10
Same remittance-basis tax treatment extended to new Golden Visa (2026)
- Residence Permit – Retired Non-Citizen — Einkommen / Jahr CHF 19'200 · 2026-10
- Occupation Permit – Investor — Investition CHF 80'000 · 2026-10
Criteria revised by Budget 2026-27 / Act 13 of 2026 (in force Aug 2026)
- Occupation Permit – Self-Employed — Investition CHF 40'000 · 2026-10
- Occupation Permit – Professional — Einkommen / Jahr CHF 10'400 · 2026-10
Salary floor raised from MUR 30,000 to 50,000 (Budget 2026-27)
- Residence Permit via Property Acquisition (IRS/RES/PDS/Smart City/G+2) — Investition CHF 300'000 · 2026-10
USD 500k purchase outside EDB schemes abolished by Finance Act 2025
- Mauritian Diaspora Scheme — ancestry · 2026-10
- Dependant / family residence permit — family · 2026-10
Family Occupation Permit abolished by Act 13 of 2026
Demnächst · noch nicht verfügbar
Angekündigte oder gesetzlich vorgesehene Wege, für die noch kein bestätigtes Antragsverfahren verfügbar ist.
- Golden Visa (USD 1m investment) — Investition CHF 800'000 · 2026-10
Legislated Aug 2026; guidelines/fees not yet published as of Oct 2026
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Mauritius to become tax resident?
nach 183 Tagen. 183 days in income year (Jul–Jun) or 270 days over current + 2 prior years Foreign income taxed only if remitted; 270/3-yr rule lets ~90 days/yr keep residence
How much tax will I pay in Mauritius?
In Mauritius the top income tax rate is 35%, dividends are taxed at up to 0% and companies pay 15% corporate tax.
Which residence programmes does Mauritius offer?
Premium Visa; Residence Permit – Retired Non-Citizen; Occupation Permit – Investor (CHF 80'000); Occupation Permit – Self-Employed (CHF 40'000); Occupation Permit – Professional
What is the usual way to move to Mauritius?
Residence permit via property (USD 375k in EDB scheme). Buy residential property ≥USD 375k under PDS/IRS/RES/Smart City scheme; alt. Premium Visa (USD 1,500/mo + 500/dependant) or retiree permit (USD 2,000/mo)
Compare with nearby countries
Algeria · Angola · Benin · Botswana · Burkina Faso · Burundi · Cameroon · Central African Rep. · Chad · Congo · Côte d'Ivoire · Dem. Rep. Congo
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.