Property Tax Mauritius | Tax Benefits of Investing in Mauritius

Tax and Fiscality

A favourable fiscal climate is one of the perks of investing and living in Mauritius. Indeed, the light tax regime positions Mauritius as an investment and lifestyle destination. When compared to other jurisdictions, including many European destinations, Mauritius remains one of the most attractive with no capital gains tax or inheritance tax for instance.

Note: As of 1 July 2026, non-citizens acquiring property under the different property schemes will be subject to a 10% registration duty, replacing the actual 5% rate.

Here are some key points

Progressive Income Tax

Once an individual meets the criteria for residence, they are liable to pay income tax in Mauritius on all income earned within Mauritius or remitted to Mauritius. As from 1 July 2025, a new progressive income tax system applies:

– 0% on the first MUR 500,000 of chargeable income
– 10% on the next MUR 500,000
– 20% on any amount exceeding MUR 1 million

In addition, individuals whose net annual income exceeds MUR 12 million will be subject to a 15% Fair Share Contribution on the portion above that threshold.

No Dividend Tax

Foreign residents are not subject to any dividend tax, whether it is on local dividends or international dividends.

No Inheritance and Wealth Tax

Mauritius does not impose an inheritance tax or a wealth tax, providing an advantageous environment for individuals in terms of wealth preservation and succession planning.

No Capital Gains and Property Tax

Mauritius does not levy capital gains tax on property acquisitions or sales. Additionally, there are no monthly or annual property taxes, enhancing the attractiveness of property investments in Mauritius.

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