Mauritius
Investment

Invest in Mauritius: real estate, assets and residency 2026

Investment guide for Mauritius. Real estate, capital gains, legal structures, Golden Visa and residency. Optimal taxation for investors.

Key metrics

Essential numbers for investing in Mauritius.

Corp tax

15 %

Capital gains

0 %

VAT

15 %

Min. residency

183 j

Real estate investment

Real estate capital gains and rental income taxation in Mauritius.

Resident

0 %
Primary residence exemptRental income: 15 %Holding: Tout

0% property capital gains. Rental income taxed at progressive rates (max 15%). No property tax. 5% Land Transfer Tax on purchase.

Investment structures

Vehicles to hold assets or stakes in Mauritius.

Crypto investment

Crypto asset taxation for investors in Mauritius.

Capital gains

0 %

Crypto swap

Exempt

Reporting

No

0% capital gains on crypto: Mauritius has no capital gains tax. No specific reporting obligation. Regulatory framework developing (Virtual Asset and Initial Token Offering Services Act 2021). Max 15% income tax on professional income.

* Indicative data. Amounts, rates and conditions may vary. Consult a professional for your investment situation in Mauritius.