Africa & Indian Ocean · Indian Ocean

Mauritius

The Indian Ocean's only genuinely institutional wealth hub — an OECD-compliant financial centre with no capital gains, inheritance or wealth tax, a credible treaty network into India and Africa, and residence permits that actually get issued — but as of the June 2026 Budget it is no longer a low-headline-rate jurisdiction.

Last verified July 2026147 visa-free destinations

Tax position

Income tax (top): 35% (new top band on chargeable income above MUR 12m, announced Budget 2026-27, replacing the Fair Share Contribution; bands: 0% to MUR 500k, 10% next MUR 500k, 20% MUR 1m-12m, 35% above MUR 12m)
Capital gains: none — no capital gains tax on shares, securities, crypto or property held by individuals (but see land transfer tax on disposals of scheme property)
Wealth tax: none
Inheritance tax: none — no estate duty, no gift tax
Special regime: Remittance basis: residents are taxed on foreign-source income only to the extent it is received in Mauritius. Premium Visa and Golden Visa holders get an enhanced version (foreign employment income taxed only if remitted; foreign card spending not treated as remittance; already-taxed funds deposited locally not taxed).
Territorial: No — worldwide income taxed
CFC rules: Yes
Exit tax: No
CRS: Participating