Expatriate to Mauritius from Australia: tax guide 2026

Flat tax 15%: what it concretely changes

Mauritius applies a flat 15% income tax, with no brackets or progressive rates. Whether an employee earns MUR 30,000 or 300,000/month, the rate stays 15%. For someone used to brackets up to 45% plus social contributions, the net tax savings are substantial. Concrete example: an annual income of EUR 60,000 (~MUR 3M) generates ~EUR 9,000 in tax in Mauritius vs. EUR 15,000 to 20,000 in France (situation-dependent).

0% capital gains: stocks, crypto, real estate

Mauritius taxes no capital gains — not on stocks, cryptocurrencies, or real estate (apart from minimal local land tax). This is a decisive advantage for investors and active traders. A French person realizing EUR 100,000 in crypto gains would pay ~EUR 30,000 flat tax in France; in Mauritius, it's EUR 0.

Premium Visa: the digital nomad pass

Launched in 2020 and improved since, the Premium Visa allows residing in Mauritius for up to 1 year (renewable) for people earning at least USD 1,500/month from foreign sources. Application cost: free. In 2026, the visa was simplified: online processing within 5 business days, no minimum investment, and no obligation to pay Mauritian tax if your income is foreign-sourced and not remitted locally.

Occupation Permit: for long-term settlement

To create a local business or work for a Mauritian employer, the Occupation Permit (OP) combines work and residence permits. 2026 conditions: minimum USD 100,000 investment in a GBC (Global Business Company) or monthly salary ≥ MUR 30,000 for employees. The OP grants tax residency status.

GBC: the Global Business Company explained

The GBC (Global Business Company) is the preferred vehicle for international entrepreneurs in Mauritius. Effective CT: 3% thanks to the 80% Deemed Foreign Tax Credit. Conditions: real economic substance (office, employee, board meetings in Mauritius). The GBC provides access to Mauritius' 46 tax treaties — a considerable asset for structuring international income.

2026 Tips: what nobody tells you

• Tax residency threshold: 183 days/year OR center of vital interests. The TRC (Tax Residency Certificate) is requested from the MRA after 6 months of residence.
• Cost of living: average budget for a couple ~EUR 2,000 to 3,500/month (housing included). Rents increased 15-20% since 2023 in popular areas (Grand Baie, Tamarin, Flic en Flac).
• Banking system: MCB and SBM are the two major banks. Account opening takes 2-3 weeks. Required documents: passport, proof of address, bank reference letter, income source.
• Health insurance: not legally required but strongly recommended. Private clinics (Fortis Clinique Darné, Apollo Bramwell) offer good care. Budget: EUR 150-400/month.
• No tax on foreign dividends if not remitted to a Mauritian account (partial remittance system for non-citizens).

Inheritance and estate planning

Mauritius applies no inheritance or gift tax. This is a major advantage for wealth planning. However, if you're a French tax resident at the time of death, France will apply its own inheritance taxes on worldwide assets. It's therefore crucial to cleanly sever French tax residency ties before any transfer.