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Mauritius has repositioned itself from a beach holiday destination to a serious wealth management and investment holding jurisdiction, with a flat 15% income tax, an extensive double tax treaty network, and a growing community of HNW South African, French, and Indian residents. The island offers a genuinely exceptional lifestyle — extraordinary beaches, safe environment, multicultural cuisine, and English/French/Creole official languages.
Tax overview
Flat 15% personal income tax on worldwide income. No capital gains tax. No inheritance tax. No wealth tax. Extensive double tax treaty network (46+ treaties) — particularly strong for India-Africa routing. Solidarity levy of 25% on high earners (income above MUR 3M) applies.
Safety
Excellent — Mauritius has one of Africa's lowest crime rates. Petty theft occurs near beaches and markets but violent crime is very rare. Expat communities report feeling very safe across the island.
Healthcare
Private hospitals including Apollo Bramwell and Clinique Darné provide good international-standard care. Serious oncology cases typically go to South Africa or France. Medical costs are reasonable.
Education
International schools include Northfields International (Cambridge A-levels), Westcoast International School (IB), and several French curriculum schools. Quality is good at the private level.
Investment routes
Mauritius's Premium Visa and Property Development Scheme (PDS) offer investor residency. The standard investor occupation permit leads to a 10-year renewable residency, with citizenship available after a period of permanent residency.
Property Development Scheme (PDS) Residency
PR → Citizenship possibleInvestment required
USD 375,000 in an approved luxury real estate development
Residency timeline
Residency permit issued upon property purchase completion (typically 6–18 months)
Citizenship timeline
Citizenship application possible after qualifying period of permanent residency
PDS properties are high-quality resort-integrated developments. Popular with South African and European buyers. Property may be sold but residency status ends unless new qualifying property purchased.
Investor Occupation Permit
PR → Citizenship possibleInvestment required
USD 50,000 initial investment in a Mauritius company
Residency timeline
Occupation permit (combined work + residence) in 10 working days
Citizenship timeline
Citizenship available after qualifying period; exact timeline discretionary
Company must show MUR 4M turnover by end of year 2. Most accessible Mauritius investor route by initial capital.
Premium Visa (Long-Stay)
PR → Citizenship possibleInvestment required
Proof of monthly income of MUR 100,000 (≈ USD 2,200) or MUR 3M in savings
Residency timeline
1-year premium visa; renewable up to 10 years
Citizenship timeline
Not directly available through Premium Visa
Most accessible route; no local investment required. No work rights in Mauritius.
Mauritius citizenship is available after 5 years of lawful residence. The government has discretion, and citizenship applications are processed case-by-case. Dual citizenship is permitted.
Work permits
Mauritius operates an Occupation Permit system combining work permit and residence permit. The OP is fast (10 working days) and issued to professionals, investors, and self-employed individuals.
Occupation Permit (Professional)
For salaried professionals earning minimum MUR 60,000/month (≈ USD 1,300). Includes residence permit for holder and family.
Occupation Permit (Investor)
For investors with initial investment of USD 50,000 in a Mauritius company. Self-sponsored. Renewable.
Skills migration
Mauritius actively recruits global talent in fintech, fund management, and BPO sectors via the Occupation Permit Professional route.
In-demand professions
Economic opportunity
Mauritius has a sophisticated financial services sector — Global Business Licence companies, Protected Cell Companies, and an extensive DTAA network make it a key holding and routing jurisdiction for India-Africa investments.
GDP
USD 30 billion (PPP)
Key industries
Global Business Licence (GBL) companies pay an 8-year tax holiday for qualifying international activities (moving to 3% flat rate thereafter). Excellent for India-Africa holding structures.
Who this programme suits
Mauritius suits HNW South African and Indian individuals seeking a lifestyle upgrade with significantly lower taxes, a strong double tax treaty network, and eventual citizenship.
South African HNW individuals seeking a safer, lower-tax island lifestyle close to home
Indian family offices structuring African investments via Mauritius DTAA network
French professionals seeking a French-speaking Indian Ocean tax-efficient base
Retirees seeking English/French-speaking island lifestyle with good private healthcare
Common origin countries