Mauritius
Indian Ocean Tax Base

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.

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 appeared on European maps in the 16th century and was immediately described as beautiful. It has been described as beautiful continuously since. This creates a problem of expectation that the island navigates by being, on arrival, exactly what the photographs suggest: the lagoons are that colour, the mountains are that shape, the Indian Ocean light has that particular quality that makes everything seem both tropical and slightly unreal. The island earns its reputation by delivering it.

Mark Twain visited Mauritius in 1896 and wrote that it seemed clear that Heaven was copied from Mauritius. He was making a specific observation: that the island has the qualities that the concept of paradise is based on, in the form of an actual place that one can visit and leave and return to, rather than an abstraction to be aspired to posthumously. The observation remains accurate 130 years later, with the addition that the actual place now also has a well-functioning financial sector, a 45-strong DTA network, and a residency-by-investment programme.

The Black River Gorges National Park in the southwest covers a fifth of the island's land area in native forest that has survived the colonial clearing that eliminated most of the island's original vegetation. The Mauritius kestrel, brought back from the brink of extinction in the 1970s (four birds remained; the species now has a viable wild population) lives here. The Tamarin Falls cascade through volcanic rock in a series of seven cascades. The Chamarel Coloured Earths — an area of volcanic soil that forms natural bands of seven distinct colours — are a geological curiosity of the kind that sounds implausible until you stand in front of it.

Port Louis, the capital, is the commercial centre: the Central Market, built in the 19th century, sells tropical fruits, spices, street food, and the everyday commerce of a city of 150,000. The waterfront development has added restaurants and a concert venue. Grand Baie in the north is the tourism and expat hub — restaurants, boutiques, water sports, the particular social world of a place where the globally mobile have settled in critical mass.

The island is 2,000 kilometres off the southeast coast of Africa, 4.5 hours by air from Dubai, 5 hours from Singapore, 11 hours from London. It is a long way from everywhere, which is part of the point: you come here to be somewhere specific rather than somewhere convenient.

"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 operates a hybrid tax architecture combining a 15% flat corporate tax rate with an 80% partial exemption regime (effective ~3%) on qualifying foreign-source income — subject to genuine economic substance requirements introduced in 2019. Personal income tax moved from 15% flat to a progressive 0%–20% scale from 1 July 2023, with a new Fair Share Contribution adding 20% on income above MUR 24M for income years 2025/26 through 2027/28. From 1 July 2025, Mauritius introduced a Pillar Two QDMTT for MNEs ≥€750M; from 1 July 2026, an Alternative Minimum Tax of 10% of book profits applies to specific sectors (hotel, insurance, financial intermediation, real estate, telecom) but excludes GBL holders. Capital gains, inheritance, gift, and wealth taxes are 0%. The 46-DTA network covers most African and Asian markets.

• ›Corporate tax 15% standard / 3% on goods exports / effective ~3% under 80% Partial Exemption Regime: qualifying foreign dividends, foreign-source interest, foreign PE income, FSC-licensed fund/asset manager income, ship/aircraft leasing income, and certain peer-to-peer lending interest qualify for 80% exemption. Substance requirements: Core Income Generating Activities (CIGA) in/from Mauritius, adequate qualified personnel, minimum expenditure.
• ›Personal income tax — progressive 0%–20%: introduced 1 July 2023 (replacing 15% flat); 20% top bracket above MUR 24,000,000 under the Fair Share Contribution PAYE mechanism, applicable for 3 income years (2025/26 to 2027/28).
• ›0% capital gains, 0% inheritance, 0% gift, 0% wealth, 0% dividend WHT: no capital taxes; no death duty; no annual wealth tax; no withholding on dividends from Mauritius-resident companies. Listed company share disposals by individuals fully exempt.
• ›Global Business License (GBL) — Mauritius's flagship structuring vehicle: 15% headline tax with 80% partial exemption (effective ~3%) on qualifying foreign-source income. Substance requirements: 2+ Mauritius-resident directors of sufficient calibre; principal bank account in Mauritius; accounting records and audit in Mauritius; board meetings with Mauritius directors. DTA access available.
• ›Authorised Company — GBL alternative without DTA access: for businesses with central management outside Mauritius; treated as non-resident for tax purposes; taxed only on Mauritius-source income; cannot conduct financial services.
• ›46 active DTAs: strong network covering India (renegotiated), South Africa, China, France, UK, Germany, Singapore, UAE, and most major African and Asian markets. Mauritius is positioned as a holding-company jurisdiction for African inbound investment.
• ›Pillar Two QDMTT and AMT only affect specific sectors / large MNEs: Pillar Two 15% QDMTT (from YA 1 July 2025) applies only to MNE groups with consolidated revenue ≥€750M. The new 10% AMT (from YA 1 July 2026) applies only to hotel, insurance, financial intermediation, real estate, and telecom companies (excluding GBL holders, exempt entities, and tax-holiday companies). Most Mauritian companies are not affected.
• ›Fair Share Contribution and CCR Levy on larger Mauritian companies: corporates with supplies/income >MUR 24M pay an additional 2% or 5% Fair Share Contribution from 1 July 2025 to 30 June 2028; a 2% Corporate Climate Responsibility Levy applies to companies with turnover >MUR 50M from 1 July 2024 onwards.
• ›English-speaking, common-law-influenced legal system, Indian Ocean position: Mauritius operates English as primary language of business and government; mixed legal system (English common law, French Civil Code influences); strategic position between Africa, Asia, and Australasia; Schengen-compliant for visa purposes; political stability with Full Democracy ranking.

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 46 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 remains strategically important, but it was renegotiated in 2016 and no longer provides the old fast-route capital-gains exemption. Mauritius now works best as a substance-based African and Asian holding jurisdiction, not as the pre-2016 India capital-gains haven.

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.

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.

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.

Is a local company always the right answer?

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.

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 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.

Where to hold your main accounts

However, it is worth noting that holding your primary banking relationships outside Mauritius is often more practical and more advantageous. For wealth management, investment accounts, and business banking, jurisdictions such as Switzerland (stability, multi-currency custody), Singapore (Asia-Pacific hub, excellent private banking), the United States (USD access and brokerage depth), and Georgia (simple secondary account opening) 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.

Mauritius offers a strong lifestyle-to-tax ratio, but imported goods, international schools and premium coastal housing are not cheap. The island is affordable only if expectations are calibrated correctly.

Typical monthly costs for an internationally mobile professional or family in Mauritius (2026 planning ranges):

Comfortable single professional (no children): MUR 135,000–247,500/month (£2,350–4,300 / $3,000–5,500)

Family of four with private schooling: MUR 315,000–585,000/month (£5,450–10,150 / $7,000–13,000)

These figures are planning ranges, not promises. The actual budget in Mauritius depends heavily on housing quality, neighbourhood, school choice, healthcare needs, car ownership, travel frequency, and whether you are trying to live like a local or maintain a Western expatriate standard.

Buying real estate in Mauritius can be useful for lifestyle, residence planning, and long-term anchoring, but it should not be treated as a simple shortcut to tax residence. Property is a factual tie; it can support a relocation story when used properly, but it can also create tax, inheritance, financing, and exit issues if bought before the wider plan is clear.

For internationally mobile buyers, the main points in Mauritius are:

• ›Ownership rules: Foreigners can buy approved residential property under schemes such as PDS, IRS/RES legacy projects, or qualifying apartments, while ordinary land ownership is restricted.
• ›Transaction costs: Transaction costs include registration duty, notary fees, agency commission, and scheme-specific costs; luxury developments often carry high service charges.
• ›Market and rental profile: Grand Baie, Tamarin, Black River, Moka, and branded resort schemes dominate foreign-buyer interest.
• ›Residence and tax angle: Approved property can support residence rights at certain thresholds, but buyers should verify scheme approval, rental management, cyclone exposure, and resale liquidity.

The practical approach is to decide first whether the property is primarily for living, residence support, rental yield, asset protection, or lifestyle. Those are different purchases. A good real estate decision in Mauritius begins with title due diligence, tax-residence planning, inheritance review, and a realistic exit strategy — not with glossy developer brochures.

Transaction cost table (Mauritius)

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.

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 2026, the FEIE allows you to exclude up to $132,900 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.

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 participates in the OECD Common Reporting Standard (CRS), the global framework for automatic exchange of financial account information between tax authorities. Mauritius has been exchanging information with partner jurisdictions since 2018.

In practical terms, this means: if you hold bank accounts or financial assets in Mauritius, the financial institution in Mauritius will report your account details — balance, income, and identifying information — to the local tax authority, which will then automatically share this information with the tax authority of your country of tax residence.

The key point is that CRS follows tax residence, not nationality or citizenship. For example, a Swedish citizen who has genuinely become tax resident in Mauritius is treated, for CRS purposes, as a tax resident of Mauritius — not as a Swedish reportable person merely because of the passport. The same principle applies to any non-US nationality: the account should be reported to the country of tax residence, not automatically to the country of citizenship.

CRS does not create a tax liability — it creates transparency. If you are properly tax resident in Mauritius and have correctly severed residency in your home country, CRS reporting simply confirms what should already be declared. The risk arises when individuals attempt to maintain dual residency, leave old tax-residence indicators unresolved, or claim Mauritius residency without genuinely living there.

US citizens are different. The United States does not participate in CRS in the same way. Americans are affected by FATCA instead: banks outside the United States generally identify US persons and report their account information through FATCA channels to the US authorities, regardless of whether the person is tax resident in Mauritius or anywhere else.

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 offer comprehensive tax and legal support for your relocation to Mauritius. We follow a proven process — and where Mauritius requires specialist local input, we involve appropriately qualified local tax, legal, immigration, and banking advisers on the ground, while remaining responsible for overall coordination.

The results speak for themselves: we have helped over 100 entrepreneurs and business owners significantly reduce their tax burden through carefully planned relocations. Careful planning, thorough advice, and comprehensive support are our standard. Legally sound structuring within the framework of international tax law is our highest priority.

Our services typically include one or more of the following:

Our fees are generally billed on a time basis; fixed prices apply for certain services such as company formation.

As a first step, we recommend booking a consultation to discuss your plans — by phone, Zoom, or Signal. Together we find the best approach and establish contact with our local partner. As project coordinator, we keep all the threads in hand that are necessary for the successful implementation of your plans.