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Mauritius

Africa

A Mauritius Global Business Licence company gets roughly 3 percent effective tax on qualifying holding income through an 80 percent partial exemption, and the remittance-basis, zero-capital-gains personal system is genuinely attractive. The 2026 permit reset raised occupation permits across the board though, the Investor Occupation Permit is back to USD 100,000 and permanent residence now needs 5 years on a salary bar 8 times the entry floor.

General information

This page is orientation, not advice. What actually applies to you depends on your corridor - where you live, your nationality, who employs you and how long you stay. The personal assessment works that out for your exact situation.

At a glance

Remote-work friendliness

2 of 5 for remote-work friendliness

Nomad visa

No dedicated nomad visa

Standard visa-free days

No data yet

Tax complexity

4 of 5 for tax complexity

Labor law strength

3 of 5 for labor law strength

Healthcare access

3 of 5 for healthcare access

Employer complexity

4 of 5 for employer complexity

Common risks

Patterns that often catch cross-border workers here. Whether they apply to you depends on your setup.

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

  • An Authorised Company is cheaper but gets zero tax treaty access

  • Naturalised and registered citizens must renounce every other nationality

Framework memberships

No framework memberships recorded for Mauritius.

Treaty relationships

What NaVi has mapped between Mauritius and other countries. None known means no data yet - not proof that no treaty exists.

  • Tax treaty with Australia

    Mauritius - Australia, partial scope only

    In force
  • Tax treaty with Belgium

    Mauritius - Belgium double taxation agreement

    In force
  • Tax treaty with Brazil

    Mauritius - Brazil, no tax treaty

    None known
  • Tax treaty with Canada

    Mauritius - Canada, under negotiation

    None known
  • Tax treaty with France

    Mauritius - France double taxation agreement

    In force
  • Tax treaty with Germany

    Mauritius - Germany double taxation agreement

    In force
  • Tax treaty with Indonesia

    Mauritius - Indonesia tax treaty, terminated

    Terminated
  • Tax treaty with Italy

    Mauritius - Italy double taxation agreement

    In force
  • Tax treaty with Netherlands

    Mauritius - Netherlands, no tax treaty

    None known
  • Tax treaty with Poland

    Mauritius - Poland, no tax treaty

    None known
  • Tax treaty with Portugal

    Mauritius - Portugal, under negotiation

    None known
  • Tax treaty with Singapore

    Mauritius - Singapore double taxation agreement

    In force
  • Tax treaty with Spain

    Mauritius - Spain, under negotiation

    None known
  • Tax treaty with United Arab Emirates

    Mauritius - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with United Kingdom

    Mauritius - United Kingdom double taxation agreement

    In force
  • Tax treaty with United States

    Mauritius - United States, no tax treaty

    None known
  • Social security agreement with Australia

    None known
  • Social security agreement with Belgium

    None known
  • Social security agreement with Brazil

    None known
  • Social security agreement with Canada

    None known
  • Social security agreement with Germany

    None known
  • Social security agreement with Indonesia

    None known
  • Social security agreement with Italy

    None known
  • Social security agreement with Netherlands

    None known
  • Social security agreement with Poland

    None known
  • Social security agreement with Portugal

    None known
  • Social security agreement with Singapore

    None known
  • Social security agreement with Spain

    None known
  • Social security agreement with United Arab Emirates

    None known
  • Social security agreement with United Kingdom

    Mauritius - United Kingdom social security convention

    In force
  • Social security agreement with United States

    None known

Rule coverage

38 rules in the engine for this country.

Rules are sourced, versioned and reviewed before they count as verified. A personal assessment shows which ones apply to your corridor.