Mauritius sits 55th out of 217 in our world ranking, with a FiScore of 6.5 out of 10. An Indian Ocean island, bilingual, politically stable, with a light tax system and a solid treaty network.

One thing changed recently, and a great many pages have not caught up.

The 15% flat tax is gone

For years it was the pitch: a single 15% rate on income, for everyone.

Since 1 July 2025, Mauritius has moved to a progressive scale. The first 500,000 rupees are not taxed, and bands rise from there. The single rate no longer exists.

On top of that, the 2025-2026 budget introduced a Fair Share Contribution of 15% on income above 12 million rupees, roughly 265,000 US dollars. For very high earners the effective marginal rate now approaches 35%, which bears no resemblance to the island's reputation.

In short: Mauritius stayed gentle for middling incomes and became noticeably harder for large ones.

What Mauritius does not take

The rest of the picture still holds, and this is where the real appeal sits:

  • no capital gains tax, on securities or property;
  • no inheritance tax between tax residents;
  • no wealth tax;
  • corporate tax at 15%, with reduced regimes by activity.

For someone with accumulated wealth, the absence of inheritance tax usually weighs more in the decision than the income rate.

The Premium Visa, and its condition

Mauritius offers a Premium Visa, valid one year and renewable, open to anyone with at least 1,500 US dollars a month of foreign income. That is a low bar, and it makes it one of the most accessible long-stay permits anywhere.

The condition that matters sits elsewhere, and it is strict: the money must not enter Mauritius for it to stay outside the Mauritian tax base. A remote worker living on the island while remitting their income is no longer in the scheme.

As with every remittance mechanism, it works, but it has to be run properly rather than improvised.

If you are American

Citizenship-based taxation applies as everywhere. There is no US-Mauritius income tax treaty, which removes the coordination you would get with, say, Malta or Cyprus. Foreign tax credits still work mechanically, but the absence of a treaty means no reduced withholding rates and no tie-breaker if both countries claim you.

Mauritius suits an American as a base and a lifestyle, not as a tax answer.

The drawbacks

It is far. Long flights from Europe and very long ones from North America, which makes family logistics expensive.

Living costs have risen, particularly in the residential schemes open to foreigners, where property sells at European levels.

Property access is restricted: foreigners buy inside approved schemes, not freely.

Banking is competent but watched. Mauritius long served as a conduit for investment into India and Africa, which earns it particular attention from tax authorities.

One cyclone a year on average, between November and April.

So, who is Mauritius for?

  • A retiree with a private pension: a good balance, and the absence of inheritance tax helps succession planning.
  • A business owner working with Africa or Asia: Mauritius is a recognised platform, with 46 tax treaties.
  • A remote worker: the Premium Visa is accessible, provided you respect the non-remittance rule.
  • A very high earner: the appeal has faded since 2025 and the Fair Share Contribution. Look at the UAE or Cyprus instead.

The full table of Mauritian rates is on our Mauritius page, and the comparison tool puts it next to anywhere else. If the move itself is the question, start with how to actually leave.

Sources

Figures verified in August 2026 against the Mauritius Revenue Authority, PwC Tax Summaries and firms established on the island. An error reported to us gets fixed.

This page informs, it does not advise. Before deciding anything, talk to a professional who will look at your situation, as our terms of use set out.