COMPETITIVE FISCAL ADVANTAGES

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Income tax: 15% (personal tax)

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Value-Added Tax (VAT): 15%

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Tax on interest and dividends: Nil

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Inheritance tax on property: Nil

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Land Transfer tax: 5%

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Corporate tax: 15%

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Corporate Social Responsibility Tax: 2% on book profits

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Repatriation of capital, dividends and profits: Free

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Capital gains tax: Nil

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Exemption from customs duty on equipment

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ACQUISITION OF PROPERTY BY NON-CITIZENS

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Possible after fulfilling specific requirements and within specific schemes

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1. Integrated Resort Scheme (IRS), Real Estate Scheme (RES), Invest Hotel Scheme (IHS), Property Development Scheme (PDS), Smart City Scheme (SCS).

 

Permanent Residence (PR) is granted when buying property above USD 375,000 (or equivalent in any convertible currencies) in above schemes

(*Valid as long as the non-citizen holds the property)

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2. Apartments provided that :

It is situated in a Ground + 2 building on FREEHOLD land with a minimum selling of MUR 6,000,000

 

Any non-citizen who has acquired an apartment in a Ground + 2 building for a price exceeding USD 375,000 (or its equivalent in any convertible currencies) will become eligible for a Mauritian Residence Permit.

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Non-citizens with or without an occupational permit are now able to invest in more than one luxury apartment and to rent it out.

 

(*Valid so long as the non-citizen holds the property.)

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