Mauritius
Africa's Premier Tax Haven

Mauritius is a small island republic in the Indian Ocean, roughly 2,000 kilometres off the south-east coast of Africa. With a population of just 1.26 million, it punches far above its weight as a financial and business hub — consistently ranked among Africa's most competitive economies and among the top jurisdictions globally for ease of doing business. Its legal system is a hybrid of English common law and French civil law, reflecting its colonial history, and English is the language of government, business, and the courts.

What sets Mauritius apart from most tropical islands is the depth of its institutional infrastructure. It has a functioning stock exchange, a sophisticated banking sector, a well-developed regulatory framework for Global Business Companies, and a network of 45 double tax treaties — more than most countries of comparable size. Political stability has been a constant since independence in 1968, and the rule of law is reliably enforced.

The island is also genuinely beautiful — volcanic peaks, turquoise lagoons, sugar cane fields, and a multicultural population that is warm and welcoming. For those who want a high quality of life alongside a low tax burden, Mauritius is one of the most compelling options in the world.

What to be aware of

Mauritius is not without its limitations. The cost of living has risen sharply in recent years, particularly for quality housing in the north and west of the island. Healthcare in the public system is free but variable in quality; most expatriates use private facilities, which add to monthly costs. Bureaucracy can be slow — permit processing times vary and the system rewards patience. The remittance basis for non-domiciled residents means that offshore income is only exempt from Mauritian tax if it is not remitted to Mauritius — this requires careful cash-flow planning. And while the island is safe and welcoming, it is geographically isolated: a long-haul flight from Europe, North America, or East Asia.

The territory is best suited to people who want to build a genuine life there. The tax advantages are real and substantial, but they require a genuine relocation — and that means accepting the island's pace, the distance from family and colleagues elsewhere, and the particular rhythms of Indian Ocean life.

Mauritius does not look like a tax haven. It looks like a dream. The island rises from the Indian Ocean in a single volcanic act — green mountains draped in cloud, coral reefs encircling a lagoon of every shade between jade and cobalt, beaches so white they seem lit from within. You arrive and you understand immediately why Mark Twain wrote that God made Mauritius first, and then used it as the model for heaven.

The island is small — 65 kilometres by 45 — but it contains multitudes. In the north, the beach villages of Grand Baie hum with restaurants and boutiques. In the south, the cliffs at Gris Gris drop sheer into a wild, reef-less sea that has never been tamed. In the highlands, the air cools and the landscape opens into tea plantations and waterfalls and the remnants of colonial sugar estates where the past is still visible in the ironwork and the bougainvillea. The Chamarel Coloured Earths — seven volcanic soils in seven distinct shades, from red to violet — look like something a painter invented.

The people of Mauritius are the island’s most remarkable feature. Descended from African slaves, Indian indentured labourers, Chinese merchants, and French and British colonists, they have built something that most of the world has failed to manage: a genuinely multiethnic society that functions. Creole, Hindi, Tamil, Mandarin, French, and English are all spoken. The food reflects every strand of this history — a dholl puri from a roadside cart, a Creole fish curry, a Chinese dim sum on a Sunday morning in Port Louis. The island is, in this sense, a kind of argument: that difference, handled with enough intelligence and goodwill, can become richness.

Port Louis, the capital, is a working city — the stock exchange, the government ministries, the Caudan Waterfront where the old harbour has been remade into something modern and functional. But the city is not where most people live their lives in Mauritius. Life happens in the villages, at the beach, in the family compound on a Sunday afternoon. The pace is slower than Europe. The light is different. The Indian Ocean does not hurry.

"Mauritius was made first, and then heaven; and heaven was copied after Mauritius."

"Unlike other dream islands, the interior of Mauritius also offers a great deal to see and experience — from volcanic peaks to colonial sugar estates."

"Mauritius has quietly become one of Africa's most sophisticated financial centres, combining political stability with a genuinely competitive tax framework."

Mauritius offers something that very few countries can match: a comprehensive absence of taxes on wealth, capital, and passive income, combined with a low and structured income tax regime. There is no capital gains tax, no inheritance or estate tax, no gift tax, no net wealth tax, and no withholding tax on dividends paid to non-residents. The solidarity levy, which previously applied to high earners, was abolished in 2023.

For individuals, the income tax system is progressive but starts at zero: the first MUR 500,000 of chargeable income (approximately USD 11,000) is taxed at 0%, the next MUR 500,000 at 10%, and anything above at 20%. Crucially, foreign income is only taxable in Mauritius to the extent it is remitted to Mauritius — income that remains offshore is not subject to Mauritian tax. This remittance basis is one of the most powerful features of the Mauritian system for internationally mobile individuals.

For companies, the standard corporate tax rate is 15%, but Global Business Licence (GBL) companies can claim an 80% exemption on qualifying foreign-source income such as foreign dividends, interest, and income from certain financial activities — reducing the effective rate to as low as 3%. Export-oriented businesses and Freeport operators pay a flat 3% rate.

Under Mauritian law, an individual becomes a tax resident if they meet any one of the following conditions during the tax year (which runs from 1 July to 30 June):

• ›183-day rule: The individual spends 183 or more days in Mauritius in the tax year.
• ›270-day rule: The individual spends 270 or more days in Mauritius across the current tax year and the two preceding tax years combined.
• ›Domicile: The individual has their domicile in Mauritius, unless their permanent place of abode is outside Mauritius.

Once tax resident, an individual is liable to Mauritian income tax on all income derived in Mauritius, and on foreign income to the extent it is remitted to Mauritius. Foreign income that remains outside Mauritius is not taxed. This remittance basis is not automatic — it requires careful structuring of how and when funds are brought into the country.

Non-residents are taxed only on income sourced in Mauritius. The Mauritius Revenue Authority (MRA) is the competent authority for tax matters. For official guidance, see mra.mu/individuals/foreign-income.

Mauritius has concluded 45 double tax agreements (DTAs) that are currently in force — an unusually large network for a small island nation, and one of its most significant advantages for internationally mobile individuals and businesses. Key treaty partners include France, Germany, the United Kingdom, India, China, South Africa, Belgium, Luxembourg, Singapore, and the UAE.

The India–Mauritius treaty has historically been one of the most strategically important, used extensively for routing investment into India. It has been amended in recent years to limit certain capital gains exemptions, but remains relevant for many structures.

Important note for US citizens and US-connected individuals: The United States does not have a comprehensive double tax treaty with Mauritius. The US–Mauritius relationship is governed by a Tax Information Exchange Agreement (TIEA) only, which covers information sharing but does not provide treaty relief on income or capital gains. US persons resident in Mauritius must therefore rely on the Foreign Earned Income Exclusion (FEIE) and foreign tax credits under US domestic law rather than treaty protection. See Section 20 for a full discussion of the US perspective.

The full list of Mauritius DTAs is published by the MRA at mra.mu/taxes-duties/international-taxation/double-taxation-agreements.

Moving to Mauritius will only deliver the expected tax benefits if you genuinely cease to be tax resident in your home country. This sounds obvious, but it is the single most common mistake made by people who relocate for tax reasons — and the consequences of getting it wrong are severe.

Most high-tax countries apply a substance-over-form test when assessing whether a departure is genuine. Simply registering an address in Mauritius and obtaining a residency permit is not sufficient. Tax authorities in Germany, the UK, France, and elsewhere will look at where you actually spend your time, where your family lives, where your business interests are managed, and where your social and economic ties are strongest.

• ›Germany: Any dwelling that remains available for your long-term use — a flat you own, a property you rent on an ongoing basis, even a room in a family home — is sufficient to maintain a taxable domicile in Germany. The dwelling does not need to be your primary home; it only needs to be available. Surrendering it before departure is a precondition of a clean exit.
• ›United Kingdom: The Statutory Residence Test (SRT) applies a complex day-count and tie-breaker analysis. Retaining a UK home, a UK spouse, or substantial UK work can keep you UK-resident even after moving abroad.
• ›France: The foyer fiscal concept means that if your family remains in France, you may be treated as French-resident regardless of where you personally reside.
• ›South Africa: South Africa applies a "cease to be resident" test and levies exit tax on deemed disposal of assets. Careful planning is required before departure.

Most countries use a combination of objective tests to determine tax residency: the number of days you spend on their territory, where your family lives, where your habitual abode is, where your business is managed, and where your social and economic life is centred. If you spend more than 183 days in your home country, maintain a family home there, or continue to manage a business from there, you may remain fully tax resident — regardless of what your passport or registration documents say.

Under OECD model tax treaty rules, when two countries both claim you as a tax resident, the tiebreaker is your centre of vital interests: the country with which your personal and economic ties are closer. This is a factual assessment, not a formal one. Courts and tax authorities look at where your spouse and children live, where your property is, where your professional activity is directed, and where you spend your time in practice.

What a genuine relocation looks like: Your primary residence is in Mauritius. You spend the majority of the year there. Your family has moved with you. You have deregistered from your previous country of residence and closed or restructured any business ties there. Your economic and social life has genuinely shifted.

Registering an address in Mauritius while continuing to live, work, and maintain your life elsewhere does not achieve tax freedom. It creates legal risk. Tax authorities in most countries have the power to challenge a claimed change of residence, and the burden of proof falls on you to demonstrate that the move was genuine.

We only work with clients who are serious about making a real move. Proper planning — including the timing of the departure, the restructuring of business interests, the handling of exit taxes, and the documentation of the new residence — is what distinguishes a clean relocation from a costly mistake.

Mauritius offers a well-developed corporate framework that is genuinely attractive for international business. The main vehicle for foreign investors is the Global Business Licence (GBL) company, which replaced the former GBC1 structure in 2019. A GBL company is subject to corporate tax at 15%, but can claim an 80% exemption on qualifying foreign-source income — including foreign dividends, interest income, and income from ship and aircraft leasing, reinsurance, and certain financial activities. The effective tax rate on qualifying income is therefore as low as 3%.

For entities that conduct their central management and control outside Mauritius, the Authorised Company regime (which replaced GBC2) is available. Authorised Companies are treated as non-residents for Mauritian tax purposes and are not subject to Mauritian income tax on foreign-source income.

Other available structures include standard private companies (GBL or domestic), Freeport companies (taxed at 3% on export activities), foundations, trusts, and limited partnerships. The Economic Development Board (EDB) is the main regulatory body for foreign investment. See edbmauritius.org for official guidance.

That said, it is often more tax-efficient to set up your primary operating company in a zero-tax or low-tax jurisdiction — such as a US LLC (transparent for US tax purposes), a Singapore company (17% with extensive exemptions), or a UAE company (9% on profits above AED 375,000) — and then pay yourself a tax-efficient salary or dividend as a Mauritian resident. The right structure depends entirely on your income type, home country, and business activities. Permanent Establishment (PE) risk must be carefully managed: if you are actively managing a foreign company from Mauritius, the MRA or the foreign tax authority may argue that the company has a PE in Mauritius, triggering local tax obligations.

We can help you structure this correctly. Setting up a company in the right jurisdiction, with the right ownership structure and substance requirements, is one of the most impactful things you can do for your long-term tax position. Visit our Company Setup Abroad page to learn more, or book a strategy session to discuss your specific situation.

Mauritius is an excellent fit for a specific type of person. It is not for everyone, and being honest about that upfront saves a great deal of time and money.

Mauritius works particularly well for:

• ›Entrepreneurs and business owners who can structure their income through a GBL company or receive dividends from a foreign holding company, keeping most income offshore and remitting only what they need to live on.
• ›Investors with significant capital gains exposure — the zero capital gains tax is the single most powerful feature of the Mauritian system for those selling shares, property, or business interests.
• ›High-net-worth individuals with large estates who want to eliminate inheritance and gift tax exposure, particularly those from Germany, France, the UK, or South Africa where these taxes are significant.
• ›Retirees who have pension income or investment income and want a warm, safe, English-speaking environment with a low cost of living relative to Europe.
• ›Africa-focused businesses that want to use Mauritius as a gateway to African markets via the treaty network.

Mauritius is less suitable for:

• ›Employees with a fixed employer who cannot restructure their income — employment income remitted to Mauritius is taxable in the normal way.
• ›Those who cannot or will not genuinely relocate — the remittance basis requires real physical presence and a genuine break from the home country.
• ›People who need easy access to continental Europe — Mauritius is a 10–12 hour flight from most European cities, which is a significant lifestyle consideration.

Mauritius offers several well-structured pathways for foreign nationals to establish legal residence. The main options are as follows:

Official guidance on all permit types is available from the Mauritius Residency Portal (residency.mu) and the Economic Development Board (edbmauritius.org).

Mauritius offers a clear and achievable path to citizenship for long-term residents. The standard route is naturalisation after five years of continuous legal residence. Applicants must demonstrate good character, a basic knowledge of English or French, and an intention to remain in Mauritius.

An accelerated route exists for investors who invest USD 500,000 and have been continuously resident for two years. Spouses of Mauritian citizens can apply after four consecutive years of residence.

• ›Dual citizenship: Mauritius generally permits dual citizenship. Citizens by birth or descent who acquire a second nationality must notify the Prime Minister's Office, but are not required to renounce Mauritian citizenship.
• ›Mauritian passport: Provides visa-free or visa-on-arrival access to approximately 145 countries, including the EU Schengen Area, the UK, and Singapore.
• ›Tax implications of naturalisation: Becoming a Mauritian citizen does not in itself change your tax position — tax residency is determined by physical presence and domicile, not citizenship. However, naturalisation may affect your status in your home country, particularly if your home country taxes based on citizenship (as the US does). Take advice before proceeding.

The Department of Immigration handles citizenship applications. Official information is available at dha.govmu.org.

Mauritius has a well-developed banking sector regulated by the Bank of Mauritius. The main local banks include MCB (Mauritius Commercial Bank), the largest and most internationally recognised; SBM (State Bank of Mauritius); AfrAsia Bank, which specialises in private banking and wealth management for HNWIs; Absa Bank Mauritius; and MauBank. All of the major banks offer private banking services, multi-currency accounts, and international wire transfer capabilities.

Opening a bank account in Mauritius as a non-resident requires a thorough compliance process, typically taking two to three weeks. You will generally need a valid passport, reference letters from a professional in your home country (accountant, lawyer, or banker), and proof of source of funds.

However, it is worth noting that holding your primary banking relationships outside Mauritius is often more practical and more advantageous. Mauritius is a CRS-compliant jurisdiction, meaning your account information will be automatically exchanged with your home country's tax authority. For wealth management, investment accounts, and business banking, jurisdictions such as Switzerland (stability, discretion, multi-currency), Singapore (Asia-Pacific hub, excellent private banking), the United States (not subject to CRS, strong legal protections), and Georgia (simple account opening, no CRS exchange with many jurisdictions) offer distinct advantages.

Not all banks are compatible with all residences — some Swiss and Singaporean banks, for example, will not open accounts for residents of certain jurisdictions. We can help you navigate this. Visit our Banking Abroad page to learn more, or book a strategy session.

Foreign nationals cannot purchase freehold land or property outside designated schemes in Mauritius. Freehold land is reserved for Mauritian citizens. However, foreigners can purchase property through four government-approved schemes, all of which must be sanctioned by the Economic Development Board (EDB):

• ›Property Development Scheme (PDS): Minimum investment of USD 375,000. Grants a lifelong residency permit extendable to spouse and dependants under 24.
• ›Smart City Scheme: Minimum USD 375,000. Integrated urban developments combining residential, commercial, and leisure components. Residency permit included.
• ›Integrated Resort Scheme (IRS): Minimum USD 375,000. Luxury resort-style developments. Residency permit included.
• ›G+2 Scheme: Apartments in buildings of ground floor plus two storeys or more. No minimum investment threshold. Does not grant a residency permit unless part of a PDS project.

Transaction costs for foreign buyers:

• ›Registration Duty: 5% of the sale price.
• ›Notary Fees: Approximately 1% plus 15% VAT (sliding scale).
• ›EDB Application Fee: MUR 25,000 (one-time, for IRS/PDS/Smart City schemes).
• ›Agency Fees: Typically 4% plus VAT, often split between buyer and seller.

There is no capital gains tax on property in Mauritius. However, if the MRA determines that a transaction is in the nature of trade, gains may be assessed as ordinary income. For most long-term investors, this is not a concern.

The combination of the USD 375,000 threshold with a 20-year residency permit makes real estate purchase one of the most popular routes to Mauritian residency for high-net-worth individuals. More information is available at edbmauritius.org.

Mauritius is significantly cheaper than Western Europe for day-to-day expenses, but more expensive than mainland Africa or Southeast Asia. The cost of living varies considerably between the tourist-oriented north (Grand Baie, Pereybere) and the capital Port Louis, with the south and east offering the best value.

A couple living comfortably — renting a good apartment, eating out regularly, and maintaining an active lifestyle — can expect to spend USD 3,000–5,000 per month, excluding private school fees. Those who buy property (rather than rent) and cook at home can live very well on considerably less.

Mauritius is one of the world's most attractive retirement destinations, combining a low tax burden on pension and investment income, a warm climate, English as the language of daily life, and a cost of living that is a fraction of what retirees pay in Western Europe or North America.

The Retired Non-Citizen Permit (see Section 10) is specifically designed for retirees aged 50 and above, requiring only USD 1,500 per month transferred into a Mauritian account. After five years, holders can apply for a 20-year Permanent Residence Permit.

• ›Pension income: Foreign pension income remitted to Mauritius is taxable at the standard rates (0% on the first MUR 500,000). Pension income kept offshore is not taxed in Mauritius. Many retirees from the UK, Germany, or South Africa find their effective Mauritian tax rate is dramatically lower than at home.
• ›Healthcare: Mauritius has both a public healthcare system (free for residents) and a growing private sector. The main private hospitals — Wellkin Hospital, Clinique Darné, and Apollo Bramwell — offer good-quality care. International health insurance is recommended for serious conditions.
• ›Accessibility: Mauritius is well-connected by air, with direct flights to London, Paris, Frankfurt, Dubai, Singapore, and Johannesburg. Air Mauritius and several European carriers operate regular services.
• ›Tax treaties for retirees: Mauritius has DTAs with France, Germany, the UK, South Africa, and many other countries. These treaties can reduce or eliminate withholding tax on pension payments from the home country. Always verify the specific treaty provisions for your home country.

Beyond the tax numbers, Mauritius has a set of qualities that make it genuinely liveable — not just a tax address on paper.

• ›Political stability: Mauritius has been a functioning multi-party democracy since independence in 1968. It consistently ranks as one of Africa's most stable and least corrupt countries (ranked 1st in Africa on the Mo Ibrahim Index of African Governance).
• ›English-speaking: English is the official language of government, law, and business. French is widely spoken socially. There is no language barrier for most European and North American expatriates.
• ›Rule of law: The legal system is based on English common law with French civil law elements. Property rights are well-protected and contract enforcement is reliable.
• ›Infrastructure: Good roads, reliable electricity, fast internet, and an international airport with direct connections to Europe, Asia, and Africa.
• ›Safety: Mauritius is one of the safest countries in Africa, with low violent crime rates. It is a genuinely family-friendly environment.
• ›Natural beauty: The combination of beaches, lagoons, mountains, and tropical vegetation is genuinely exceptional. The island is small enough (65km × 45km) to explore fully in a weekend.

Moving to Mauritius does not automatically end your tax obligations in your home country. Most high-tax countries impose exit taxes or deemed-disposal rules that apply at the point of departure, and some maintain a claim on your income for years after you leave.

• ›Germany (Wegzugsbesteuerung): Shareholders with a stake of 1% or more in a corporation are subject to exit tax on the deemed disposal of their shares at market value. The extended unlimited tax liability can apply for up to ten years if you move to a low-tax country and retain significant German ties.
• ›United Kingdom: No exit tax on departure, but the Statutory Residence Test must be carefully navigated. Temporary non-residents returning within five years may have UK gains taxed on return.
• ›France: Exit tax applies to individuals with a shareholding of 50% or more in a company, or shares worth more than €800,000. A deferral mechanism is available for moves within the EU/EEA.
• ›South Africa: South Africa levies exit tax on deemed disposal of assets when a person ceases to be resident. The "three-year lock-in" rule means that South African-sourced income remains taxable for three years after departure.
• ›Netherlands: The Netherlands has an exit tax on substantial shareholdings (5% or more). A deferral is available for moves to treaty countries.

Beyond exit tax, you may remain subject to limited tax liability in your home country after the move — for example, on rental income from property you continue to own there, on dividends from domestic companies, or on pension payments. Severing tax residency does not necessarily sever all tax obligations.

The timing of your departure, the structure of your assets, and the sequence of any business disposals all have material consequences. In some cases, restructuring assets before departure — or deferring the move by a few months — can make a significant difference to the tax outcome.

A tax consultation before you move is not optional — it is essential. The cost of getting this wrong is almost always greater than the cost of getting proper advice upfront.

A successful relocation to Mauritius requires 12 to 24 months of advance planning in most cases. The following questions need to be answered before you move:

• ›What is your current tax residency status and what are the exit rules in your home country?
• ›What income will you have in Mauritius and how will it be structured — employment, dividends, rental income, pension, capital gains?
• ›How much of your income will you remit to Mauritius and how much will remain offshore?
• ›Do you have significant shareholdings that could trigger exit tax on departure?
• ›What is the right permit for your situation — Premium Visa, Occupation Permit, or Residency by Investment?
• ›Where will you hold your banking and investment accounts after the move?
• ›What company structure is most appropriate for your business activities?
• ›What are your family's needs — schooling, healthcare, social life — and how will Mauritius meet them?

These questions have different answers for every individual. There is no one-size-fits-all solution, and the cost of getting it wrong — in back taxes, penalties, and professional fees to unwind a poorly structured move — can be enormous. We work with clients to answer all of these questions before a single step is taken.

Mauritius is a signatory to the OECD Common Reporting Standard (CRS) and participates in the automatic exchange of financial account information with over 100 countries. This means that if you hold a bank or investment account in Mauritius, the MRA will automatically share your account details — balance, income, and transactions — with the tax authority in your country of tax residence.

This is not a reason to avoid Mauritius — it is simply a reality of the modern international tax environment. CRS does not create a tax liability; it simply ensures that tax authorities have visibility of offshore accounts. If your affairs are properly structured and you are genuinely tax resident in Mauritius, CRS reporting is not a problem.

What CRS does mean is that hiding money offshore is no longer a viable strategy. Anyone who has been relying on undisclosed foreign accounts should take urgent advice on voluntary disclosure before the information is exchanged automatically. The penalties for non-disclosure are severe in most jurisdictions.

More information on Mauritius's CRS obligations is available at mra.mu.

The United States taxes its citizens on their worldwide income regardless of where they live. Moving to Mauritius does not end your US tax filing obligations. This is a fundamental constraint that every American considering relocation must understand from the outset.

No comprehensive US–Mauritius tax treaty exists. The US and Mauritius have a Tax Information Exchange Agreement (TIEA) for information-sharing purposes, but there is no income tax treaty that would reduce US withholding taxes, provide treaty-based exemptions, or offer tie-breaker residency rules. US citizens in Mauritius must therefore rely entirely on US domestic law provisions.

The most important tool available is the Foreign Earned Income Exclusion (FEIE) under IRC Section 911:

• ›For tax year 2025, the FEIE allows you to exclude up to $130,000 of foreign earned income from US federal income tax.
• ›For tax year 2026, the limit increases to $132,900 due to annual inflation adjustments.
• ›The FEIE applies only to earned income — wages, salaries, and self-employment income earned while your tax home is in a foreign country. It does not cover passive income such as dividends, interest, capital gains, pensions, or rental income. Those remain fully taxable by the US.
• ›To qualify, you must meet either the Bona Fide Residence Test (being a bona fide resident of Mauritius for an uninterrupted period covering an entire tax year) or the Physical Presence Test (being physically present in a foreign country for at least 330 full days in any 12-month period).
• ›The FEIE does not eliminate self-employment tax (15.3%). Self-employed Americans abroad still owe this on net self-employment income.

In addition to income tax, US citizens abroad must comply with FBAR (FinCEN Form 114) reporting for foreign bank accounts with an aggregate balance exceeding $10,000, and FATCA (Form 8938) reporting for specified foreign financial assets above certain thresholds. Failure to file these reports carries severe penalties.

The combination of Mauritius's zero capital gains tax and the FEIE can be highly effective for Americans with earned income below the exclusion threshold. For those with higher incomes or significant investment portfolios, the analysis is more complex and professional US tax advice is essential.

Beyond the tax and visa considerations, relocating to Mauritius involves a number of practical administrative steps:

• ›Deregistration in your home country: Formally deregistering from your home municipality, cancelling your home-country health insurance, and notifying relevant authorities of your departure. The specific requirements vary by country.
• ›Driving licence: Foreign driving licences are valid in Mauritius for up to one year. After that, you must convert to a Mauritian licence. The process is straightforward for EU, UK, and most other licences.
• ›Shipping and customs: Personal effects can be imported duty-free on first arrival, subject to conditions. Vehicles attract import duties of up to 100% and are generally not worth importing.
• ›Healthcare registration: Residents are entitled to use the public healthcare system. Private health insurance is strongly recommended for comprehensive coverage.
• ›Schooling: International schools in Mauritius include Northfields International High School, Westcoast International School, and several French lycées. Places at the best schools are competitive — apply early.
• ›National Registration: All residents must register with the Civil Status Division and obtain a National Identity Card (NIC). This is required for most administrative and banking purposes.

We have helped clients from over 40 countries structure their relocation to Mauritius. Our work begins long before you board a plane — with a detailed analysis of your current tax position, your income sources, your exit obligations, and the most efficient way to structure your affairs in Mauritius.