Starting a business in
🇲🇺Mauritius
Checked November 4, 2026 · How we score
Corporate tax
15%
Top income tax
20%
Setup from
$3,500
all-in, first year
Time to form
21 days
can be done remotely
Taxes in Mauritius
| Corporate income tax | 15% Flat 15% corporate income tax. An 80% partial exemption applies to specified income (foreign dividends, interest, ship leasing, reinsurance and others) when substance conditions are met, giving an effective 3% rate, though companies using the exemption cannot also claim foreign tax credits on the same income. A 15% qualified domestic minimum top-up tax applies to large multinational groups from July 2025. The Fair Share Contribution charges extra on high-profit companies. |
|---|---|
| Personal income tax (top) | 20% Progressive resident rates from 0% to 20% (20% on income above MUR 2m), with additional solidarity levy and fair share contribution on higher incomes. Residents are taxed on Mauritian income and on foreign income remitted to Mauritius. Premium Visa and Occupation Permit holders are taxed only on remitted foreign income. |
| Tax system | Remittance basis (taxed when brought in) |
| Capital gains tax | 0%No capital gains tax. |
| Dividend withholding (non-residents) | 0% |
| VAT / GST | 15% |
| Social security | Contributions to the Contribution Sociale Generalisée (CSG) apply to employees and employers (about 3% employee, 6% employer for lower salaries). The 2026/27 budget reduced the availability of offsetting unused tax credits, and management services to Global Business companies become VAT-exempt from 1 October 2026. |
Forming a company in Mauritius
| Usual entity | Global Business Company (GBC) or domestic Ltd |
|---|---|
| Minimum capital | None |
| Setup cost (all-in) | $3,500–$8,000 |
| Annual running cost | $5,000–$12k |
| Time to incorporate | 21 days |
| Form remotely as a foreigner | Yes |
| Local director required | Yes |
| Local address required | Yes |
| Owners on public register | No |
| Statutory audit for small companies | Yes |
| Business banking for non-residents | Hard |
Residency and visas
The Premium Visa (1 year, renewable) is for remote workers, retirees and investors, with proof of $1,500 a month of income. The Occupation Permit for investors requires $50,000 of business investment, and property buyers (Smart cities, IRS and RES) obtain a residence permit from $375,000. Permanent residency requires larger investments or long continuous residence. Citizenship is not available by investment.
| Digital nomad visa | Premium Visa, $1,500/month income |
|---|---|
| Golden visa | Yes, from $375k |
| Ease of residency for founders | 2/5 (1 = easiest) |
Special tax regimes
Partial exemption regime
80% of qualifying foreign-source dividends, interest, ship and aircraft leasing and other specified income is exempt, giving an effective tax rate of 3% on those items for companies meeting substance requirements.
Global Business Licence (GBC)
Licence for companies conducting business outside Mauritius, needing at least two resident directors, a local bank account, administrator and office, and compliance with the substance requirements of the FSC.
Premium Visa
One-year renewable visa for remote workers and retirees allowing residence without a work permit, taxed only on income remitted to Mauritius.
Occupation Permit (Investor)
Residence permit for investors who invest at least USD 50,000 (and meet turnover thresholds) in an approved Mauritian business.
Pros and cons
Why founders pick Mauritius
- 15% corporate tax with a partial exemption that can bring the effective rate down to 3%
- No capital gains tax and no dividend withholding tax
- Established financial centre with a double-tax treaty network
- Premium Visa and Occupation Permit are easy to obtain
Watch out for
- GBCs need two resident directors, local substance and a Mauritian bank account
- Treaty benefits are weaker after India and other countries tightened treaties
- Annual management fees are higher than in lower-cost jurisdictions
- Tax regime changes frequently with every budget
Best for: Holding and investment structures for African and Indian deals · Fund managers and fintech groups needing a regulated hub · Remote workers wanting a tropical base with a Premium Visa
Mauritius: common questions
What is the corporate tax rate in Mauritius?
The standard corporate tax rate is 15%. Companies that qualify for the partial exemption on specified foreign-source income, such as dividends and interest, are taxed on only 20% of that income, giving an effective rate of 3%.
Is Mauritius a tax haven?
Mauritius is a low-tax international financial centre that has worked with the OECD, left the FATF grey list in 2021 and is not on the EU blacklist. It requires economic substance for Global Business Companies, so it is not a mailbox jurisdiction.
Does Mauritius tax foreign income?
Mauritius-resident companies are taxed on worldwide income at 15% unless the partial exemption applies. Residents who are individuals are taxed on foreign income only when remitted to Mauritius, and Premium Visa holders benefit from this.
How much does it cost to set up a company in Mauritius?
A Global Business Company through a management company typically costs about $3,500 to $8,000 in the first year, including incorporation, licence and resident directors. Annual management, audit and licence fees commonly run $5,000 to $12,000.
How much income do you need for the Mauritius Premium Visa?
The Premium Visa requires proof of about $1,500 a month (or $18,000 a year) of foreign income, valid health insurance and a clean record. It is valid for one year and renewable, with no right to work for a Mauritian employer.
Sources
- Mauritius Revenue Authority
- Financial Services Commission Mauritius
- Economic Development Board Mauritius
- PwC Tax Summaries - Mauritius
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Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.