What changed in Mauritius

No capital gains tax on virtual assets for a buy and hold resident

Crypto tax and legal status

An 80 percent exemption gives 3 percent effective tax on qualifying income, capped by the QDMTT only above EUR 750 million

Moving your company

The remittance basis is the real proposition, and foreign card spending is not a remittance

Tax residency

Domestic crypto reporting is total today, CARF is committed but not yet in force

Crypto tax and legal status

FSC licensed virtual asset service providers now qualify for the 3 percent effective rate too

Crypto tax and legal status

Active crypto trading is ordinary income, not a capital gain, and guidance is thin

Crypto tax and legal status

An Authorised Company is cheaper but gets zero treaty access, the most common structuring error

Moving your company

A Global Business Licence needs real substance, two resident directors and a Mauritius bank account

Moving your company

Corporate income tax is 15 percent headline, 3 percent for exports and Freeport operators

Moving your company

No inheritance tax, no estate duty, no gift tax and no net wealth tax

Leaving home: exit tax and ties

No capital gains tax and no exit tax of any kind was found

Leaving home: exit tax and ties

Naturalised and registered citizens must renounce every other nationality before Mauritian citizenship is granted

Permanent residency and citizenship

Commonwealth registration is faster, but only after renouncing your other citizenship

Permanent residency and citizenship

Naturalisation is roughly 6 to 7 years, good character and language ability, no citizenship by investment

Permanent residency and citizenship

Permanent residence now needs 5 years and a Professional bar 8 times the entry floor

Residency routes

The new USD 1,000,000 Golden Visa has no regulations yet, do not treat eligibility as guaranteed

Residency routes

ProPass and Expert Pass merged into one Professional tier, and the Family Permit is gone

Residency routes

The Investor and Self Employed Occupation Permits both got more expensive in 2026

Residency routes

The Premium Visa requires proof of health insurance, it is a condition not a suggestion

Healthcare coverage

Free public healthcare for citizens and legal residents, plus a strong cheap private sector

Healthcare coverage

No bilateral social security agreement, and Mauritius is not in the EU

Social security

Whether a France - Mauritius social security agreement exists is genuinely unconfirmed

Social security

A UK social security convention with totalisation is in force

Social security

CSG contributions run 1.5 to 3 percent employee and 3 to 6 percent employer, with no ceiling

Social security

A company is Mauritius resident if incorporated there or centrally managed and controlled there

Permanent establishment risk

Premium Visa holders pay no CSG due to the labour market ban, not a named exclusion

Employer payroll obligations

New withholding taxes on software, IT and digital marketing payments from the 2026 budget

Personal income tax

Employment duties physically performed in Mauritius are always Mauritius sourced

Personal income tax

Correction, the individual solidarity levy and Fair Share Contribution are both dead

Personal income tax

Personal income tax runs 0, 10, 20 and 35 percent from 1 July 2026

Personal income tax

270 aggregate days across 3 income years is the trap for the seasonal visitor

Tax residency

183 days in the Mauritius income year makes you tax resident

Tax residency

Practitioner guidance says a Premium Visa holder does not create a permanent establishment for their employer

Right to work

Working remotely on a plain tourist admission is grey, not protected

Right to work

The Premium Visa is an explicit, sanctioned remote work route

Right to work

Correct the myth, the Premium Visa is 6 to 12 months renewable, not a 10 year visa

Immigration and visa

Indonesia is the one roster nationality not on the general visa free list

Immigration and visa

Most roster nationalities enter Mauritius without a prior visa

Immigration and visa