Fiscal Intelligence
Tax &
Legal Guide
A comprehensive guide to Mauritius' tax regime, double tax treaties, property acquisition laws, and legal compliance framework for foreign investors.
0%%
Capital Gains Tax
0%%
Inheritance Tax
15%%
Flat Income Tax Rate
46 %
Double Tax Treaties
Tax Regime
Built for
Wealth Preservation
Mauritius operates one of the world's most tax-efficient regimes for high-net-worth individuals, family offices, and multinational groups. The system is transparent, treaty-backed, and fully OECD-compliant — not an offshore secrecy haven, but a legitimate, well-governed low-tax jurisdiction.
- No capital gains tax on the disposal of shares, real estate, or investments
- No inheritance, estate, or gift tax — assets pass seamlessly to heirs
- No withholding tax on dividends paid to shareholders
- Flat 15% personal and corporate income tax rate — no progressive bands
- Participation Exemption: foreign-source dividends exempt from further tax
- Interest income from foreign sources exempt when received by a GBL company
- Access to 46 Double Taxation Agreements — including UK, France, India, China, South Africa
- OECD BEPS-aligned — all treaties reviewed and updated for substance requirements
Treaty Network
46 Treaties. Infinite Possibilities
Infinite Possibilities
Mauritius' Double Taxation Agreement network spans 46 countries across Africa, Asia, Europe, and the Americas. Each treaty reduces or eliminates withholding taxes on dividends, interest, and royalties — and provides certainty of tax residence for international structures.
India
Reduced withholding on dividends, interest, and royalties — gateway for India-bound FDI
France
0% withholding on dividends for qualifying holdings — favoured by French family offices
United Kingdom
Reduced withholding rates and mutual recognition of tax residence
South Africa
Preferential treatment for holding companies and cross-border lending structures
China
Beneficial rates on dividends, interest, and royalties for China-Mauritius structures
Luxembourg
Co-operative framework for fund management and holding company structures
Footnote
Full treaty list available from the Mauritius Revenue Authority (MRA) · mra.mu
Buying Property
The Acquisition Process
01
Choose Your Scheme
Identify whether the property falls under the PDS, G+2, Smart City, or IRS (legacy) scheme. Each scheme has specific eligibility rules for non-citizen purchasers — your notary will confirm qualification.
02
Sign a Preliminary Agreement
A Contrat Préliminaire (preliminary sale agreement) is signed by both parties. A 10% deposit is typically paid at this stage. The agreement defines conditions precedent — EDB approval, mortgage, etc.
03
EDB & BOI Approval
For non-citizens, the transaction is notified to the Economic Development Board (EDB). This is a notification process rather than a discretionary approval — providing all eligibility criteria are met, it is routine.
04
Notarial Deed of Sale
The Deed of Sale (Acte de Vente) is signed before a Mauritian Notary Public. At this point, the balance of the purchase price is paid, and title is transferred. The notary registers the deed with the Registrar General.
05
Stamp Duty & Fees
Stamp duty is levied at 5% of the purchase price for properties under PDS/IRS/G+2. Notary fees are approximately 1–1.5%. There is no transfer tax payable by the seller on capital gains — Mauritius has no CGT.
06
Registration & Title
Title is registered at the Registrar General's office. The process typically completes within 2–4 weeks of the Deed of Sale. Your notary handles registration and you receive a certified copy of the registered title.