Moving to Mauritius: taxes, residence and life
How to become tax resident in Mauritius: personal, dividend and corporate tax, 9 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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 9 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. The economy grew +3% in 2025; the IMF forecasts 3% for 2026. Its passport opens about 128 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Top income tax | 35% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 15% |
| Special regime for newcomers | 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. |
| Résidence fiscale | après 183 jours — 183 days in income year (Jul–Jun) or 270 days over current + 2 prior years |
| Voie de résidence typique | 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) |
| Passeport | sans visa ou visa à l'arrivée dans 128 pays |
| Economic growth | +3% (2025), forecast 3% (2026) |
| Type de climat | tropical savanna (wet/dry) · 25° / 30.5° (Port Louis) |
| Guerre & conflits | none — No conflict exposure |
| Tous les risques naturels | 4.1/10 |
| Solidité bancaire | 6/10 · BBB- |
| Protection de la propriété | 7/10 |
| Logements chauds en hiver | 8.5/10 |
Residence programmes in Mauritius
- Premium Visa — Revenu / an CHF 14'400 · open · 2026-10
- Residence Permit – Retired Non-Citizen — Revenu / an CHF 19'200 · open · 2026-10
- Occupation Permit – Investor — Investissement CHF 80'000 · open · 2026-10
- Occupation Permit – Self-Employed — Investissement CHF 40'000 · open · 2026-10
- Occupation Permit – Professional — Revenu / an CHF 10'400 · open · 2026-10
- Residence Permit via Property Acquisition (IRS/RES/PDS/Smart City/G+2) — Investissement CHF 300'000 · open · 2026-10
- Golden Visa (USD 1m investment) — Investissement CHF 800'000 · changing · 2026-10
- Mauritian Diaspora Scheme — ancestry · open · 2026-10
- Dependant / family residence permit — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Mauritius to become tax resident?
après 183 jours. 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
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