No tax on capital gains, inheritance or wealth, several permit routes for professionals, investors and retirees, island rents and an honest list of what to prepare for, with the source conflicts flagged.
In brief
Mauritius offers a low-tax island base with several permit routes. 2026 sources report no tax on capital gains, inheritance, estate, gifts or wealth (Chambers 2026), a flat 15% corporate rate (PwC, June 2026) and personal income tax of up to 15% (sources conflict on whether it is flat or progressive). Permit routes include occupation permits for professionals (a reported minimum basic salary of MUR 50,000 a month), investors (from USD 50,000, reported) and the retired non-citizen permit (age 50+, about USD 1,500 a month). Grand Baie rents are reported at MUR 25,000 to 40,000 for a one-bedroom and MUR 60,000 to 70,000 for a two-bedroom. Several figures conflict between sources and are flagged below. Written in November 2026; not legal or tax advice.
What moving to Mauritius can give you
- A tax picture that is easy to explain. The Chambers 2026 private wealth guide reports no tax on capital gains, inheritance, estate, gifts or wealth. For personal income tax, older sources describe a flat 15%, while 2026 sources describe bands from 10% to 15% (Deloitte, January 2026, lists 15% as the top rate), plus a 15% levy on income above MUR 12 million from 1 July 2025 to 30 June 2028 (one source). Corporate tax is a flat 15% (PwC, June 2026). Check the Mauritius Revenue Authority schedule before you plan.
- Residence routes for different lives. Professionals: a job with a Mauritian company and a minimum basic salary of MUR 50,000 a month (one source citing Economic Development Board guidelines amended in July 2024 and reconfirmed in August 2026). Investors: from USD 50,000 transferred to a Mauritian business account with a business plan (one source), with permits of up to 10 years and a review in year 5 (one source). Self-employed: a one-person service business with letters of intent from clients; the sources found do not state the amount. Retirees: the retired non-citizen permit, age 50+, about USD 1,500 a month (see retiring in Mauritius).
- An island you can test affordably. Reported rents in Grand Baie are MUR 25,000 to 40,000 (USD 550 to 890) for a one-bedroom and MUR 60,000 to 70,000 for a two-bedroom, and groceries about USD 200 to 355 (MUR 9,000 to 16,000) a month for an expat in one estimate. Sources disagree on unit size, so use current listings.
- Everyday life in more than one language. English and French are widely used on the island (general knowledge, not searched this round), which makes paperwork and daily life easier for many newcomers.
- Property through special schemes. Foreigners usually buy within specific schemes; see the Mauritius PDS guide and, for the top end, the most expensive, smallest and unusual properties in Mauritius.
What to prepare for
- Rising prices. Statistics Mauritius reported continued price increases in 2026 for food, electricity, fuel, taxis and housing. Fix: keep a buffer in your budget and re-check prices in listings before each decision.
- Tax details that sources dispute. Whether personal income tax is flat or progressive differs between sources. Fix: ask the Mauritius Revenue Authority or a local accountant for the current schedule and for the rules on foreign income.
- Permit thresholds that move. The 2026-2027 Finance Act is reported to have raised some thresholds. Fix: confirm the current amounts with the Economic Development Board before you transfer any money.
- A small island. Fewer specialists and, in general, more expensive imports than on a big market. Fix: plan regular trips, keep a home base and test the lifestyle first.
- Seasonal weather. The island has a summer cyclone season (general knowledge, not searched this round). Fix: plan your arrival and housing with that in mind.
Who it suits, and who may prefer another country
It suits entrepreneurs and professionals with a Mauritian employer or business, retirees aged 50 and over with a steady income, and remote workers who value clear tax rules once the permit route is confirmed. It may suit others less: people who want a large city and a large job market, or a short flight to relatives in Europe or the CIS. The island rewards a clear plan.
A 90-day plan to test it
- Weeks 1 to 2: rent a furnished place for a month in one area, check commute, groceries and internet.
- Weeks 3 to 6: meet an accountant and ask about permits and personal tax in your situation; visit a clinic and a school if you have children.
- Weeks 7 to 12: compare a second area, then decide whether to apply for a permit or extend the stay.
See trial year abroad for a week-by-week version and our first 30 days in Mauritius checklist for the first steps. For a first impression of the island read Mauritius: first visit, surprising facts; if you hold crypto, read how a crypto purchase works in Mauritius.
Where the sources disagree
- Personal income tax: flat 15% in older sources, progressive bands from 10% to 15% in 2026 sources, with different start dates (July 2023 or July 2025).
- Permit amounts: the salary and investment figures come from single sources and may have changed with the 2026-2027 Finance Act.
- Rents: a one-bedroom and a two-bedroom are reported at very different levels, which depends on size and area.
Tax residency and schools: tax residency when relocating and schools when relocating abroad. To compare several countries use how to choose a country to move to, and start the full picture with should you move abroad.
FAQ
Is there really no capital gains tax in Mauritius? Several 2026 sources, including the Chambers private wealth guide, say there is no tax on capital gains, inheritance, estate, gifts or wealth. Rental income from Mauritian property is taxable, so check your own situation with an accountant.
What is the personal income tax rate? Older sources describe a flat 15%, while 2026 sources describe progressive bands from 10% to 15%, plus a 15% levy above MUR 12 million (one source). Confirm the current schedule with the Mauritius Revenue Authority.
Which permit would suit me? Professionals with a Mauritian employer, investors starting a business and retirees aged 50 and over each have their own route. Amounts are reported from single sources, so confirm them with the Economic Development Board.
How much does it cost to live in Grand Baie? Reported rents are MUR 25,000 to 40,000 for a one-bedroom and MUR 60,000 to 70,000 for a two-bedroom, plus about USD 200 to 355 a month for groceries in one estimate. Check current listings because sources disagree on size and area.
Where should I start? With a short trial stay in one area, then the first-30-days checklist and a meeting with a local accountant.