LiveMauritius
Aerial view of Mauritius coastline

Your Gateway to the Indian Ocean

Invest in
Mauritius

A sovereign island of extraordinary opportunity — where political stability, zero capital gains tax, and a world-class lifestyle converge for the discerning global investor.

0%

Capital Gains Tax

15%

Flat Income Tax Rate

120+

Double Tax Treaties

$375K

Min. Residency Investment

5th

Business Climate in Africa

Why Mauritius

More Than a
Paradise — a
Strategic Choice

Since independence in 1968, Mauritius has evolved from a sugar island into one of Africa's most sophisticated economies. Its unique combination of political maturity, fiscal efficiency, and exceptional quality of life makes it the preferred domicile for high-net-worth individuals, family offices, and global enterprises alike.

Mauritius aerial lagoon view

AAA Investment Grade

Ranked by Moody's and World Bank

01

Political Stability & Rule of Law

A parliamentary democracy operating under a hybrid civil and common law framework — inspired by both British and French legal traditions. Property rights are fully protected, and international arbitration is recognised and enforced.

02

Exceptional Tax Advantages

No capital gains tax. No inheritance tax. No withholding tax on dividends. A flat 15% income tax rate and an extensive treaty network spanning 46 countries — making Mauritius one of the world's most tax-efficient jurisdictions for wealth structuring.

03

Residency Through Investment

Qualifying real estate investments of USD 375,000 or more automatically grant the investor — and their immediate family — a permanent residence permit. Live, work, and retire on a pristine island with full access to its world-class infrastructure.

04

Strategic Global Location

Positioned at the crossroads of Africa and Asia in the Indian Ocean, Mauritius serves as the gateway to Sub-Saharan Africa for international investors. Direct flight connections to 50+ destinations and a multilingual workforce reinforce its appeal.

05

Robust Financial Sector

Home to over 200 global business companies, the Mauritius International Financial Centre offers private banking, fund domiciliation, and global business licences under the oversight of the Financial Services Commission.

06

Unrivalled Quality of Life

Ranked consistently among Africa's best countries for quality of living, Mauritius offers world-class healthcare, international schools, a safe environment, and a rich cultural tapestry — alongside 330 days of sunshine and the Indian Ocean at your doorstep.

Investment Pathways

Government-Backed
Investment Schemes

The Government of Mauritius offers several structured property and business investment schemes that grant non-citizens the right to own freehold property — and in most cases, permanent residence. Each scheme is designed for a distinct investment profile.

Property Scheme

Property Development Scheme (PDS)

From USD 500,000

The primary vehicle for foreign property ownership in Mauritius — encompassing villas, apartments, penthouses, and plots within integrated developments. Qualifying investment grants permanent residence to the investor and dependants.

Freehold ownership for non-citizens
Permanent residence on USD 500,000+ investment
Both residential and investment use permitted
No restriction on rental income repatriation

Smart City

Smart City Scheme

No minimum threshold

Designed to attract investment into integrated, technology-driven urban developments combining residential, commercial, and leisure facilities. Offers a dynamic business environment within a self-contained community.

Mixed-use: live, work, and invest in one ecosystem
Occupation Permit issued for business activities
Access to modern infrastructure and fibre connectivity
Eligible for global business company structures

Residential

Ground + 2 Scheme

From USD 375,000

Allows non-citizens to purchase apartments in buildings of ground floor plus at least two upper floors. An accessible entry point into the Mauritian property market for investors seeking urban or semi-urban locations.

Available across commercial and urban zones
Residence permit on qualifying USD 375,000+ investment
No restriction on number of units purchased
Can be rented out for passive income

Business Setup

Global Business Licence (GBL)

From USD 50,000 capital

For entrepreneurs and businesses seeking to leverage Mauritius' extensive tax treaty network. A GBL company can hold investments globally, act as a holding entity, and access the full double taxation agreement network.

Access to 46 Double Taxation Agreements
0% dividend withholding tax
8% tax rate on foreign-source income (effective)
Corporate structures for family offices and funds

Entrepreneur Visa

Premium Visa & E2 Scheme

USD 1,500 / year

The Premium Visa allows remote workers, retirees, and self-employed individuals to reside in Mauritius for up to 12 months (renewable). The E2 scheme targets high-net-worth entrepreneurs establishing innovative ventures.

Renewable annually with no investment cap
Work remotely for foreign employers
Access to local banking and services
Pathway to Occupation Permit with E2 venture

Legacy Scheme

Integrated Resort Scheme (IRS)

From USD 500,000 (legacy)

The original flagship scheme for luxury resort developments — the foundation upon which Mauritius' premium international real estate market was built. Existing IRS properties remain among the most coveted addresses on the island.

Direct beachfront and golf-front properties
Full resort amenities — spa, marina, golf, F&B
Permanent residence for investor and family
Managed rental programme available

Tax Advantages

A Jurisdiction Built for
Wealth Preservation

Mauritius is one of the world's most tax-efficient jurisdictions for high-net-worth individuals, family offices, and multinational structures. Its tax regime is transparent, treaty-backed, and fully OECD-compliant.

  • No capital gains tax on the disposal of assets or investments
  • No inheritance, estate, or gift tax — seamless intergenerational wealth transfer
  • No withholding tax on dividends distributed to shareholders
  • Flat 15% personal and corporate income tax rate
  • Access to 46 Double Taxation Agreements including the UK, France, India, China, and South Africa
  • Participation Exemption Regime for foreign-source dividends and capital gains
  • Banking secrecy and robust AML framework ensuring international compliance
Port Louis financial district Mauritius
Port Louis — Mauritius International Financial Centre
Luxury beachfront villa Mauritius
Private Villa — PDS Development, Grand Baie

Residency Pathway

Your Island Home,
Legitimately Yours

Mauritius offers one of the most elegant residency-by-investment programmes in the world — no points systems, no language tests, and no arbitrary caps. A qualifying property purchase is all it takes to secure permanent residence for you and your family.

  • Invest USD 375,000+ in qualifying property to obtain a Permanent Residence Permit (PRP)
  • PRP covers the investor, spouse, and dependent children under 24
  • No minimum stay requirement to maintain the permit
  • Access to world-class private schools, international hospitals, and elite amenities
  • Multiple residency options: PDS, G+2, Smart City, and Retirement Permit for 50+
  • Path to Mauritian citizenship after 5 years of uninterrupted residency

Resources

Investment
Documentation

Comprehensive guides prepared by our advisory team and Mauritian regulatory bodies. Download, review at your leisure, and share with your advisors.

Guide · PDF

Mauritius Investment Guide 2026

Our flagship document covering the full investment landscape — from economic fundamentals to step-by-step acquisition processes.

48 pages · Updated March 2026

Reference · PDF

Double Tax Treaty Network

A complete reference of Mauritius' 46 active Double Taxation Agreements with mapped treaty benefits and withholding rates.

32 pages · Official EDB Publication

Checklist · PDF

Residency Permit Checklist

Everything you and your legal advisors need to know about obtaining permanent residence through a qualifying property investment.

18 pages · EDB & Board of Investment

Report · PDF

Luxury Real Estate Market Report Q1 2026

Price per square metre analysis, demand trends, PDS inventory data, and capital appreciation forecasts across all coastal and golf estate zones.

26 pages · Live Mauritius Research

Get in Touch

Begin Your
Island Journey

Our team is available to answer any questions about investing in Mauritius, property acquisition, residency pathways, and tax structuring.

Investment Intelligence

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