Tax advantages

Whatever the reason for your purchase (asset diversification, rental investment, expatriation or simply a pleasure purchase in the sun), Mauritius offers exceptional tax benefits.

5 key tax advantages in Mauritius

A double taxation agreement signed with France on 11 December 1980 offers the following advantages:

1

A single tax bracket capped at 15%.

Mauritian property income received by a French resident is not taxable in France. However, since July 2023, tax on rental income has changed from a flat rate of 15% to a progressive rate of 0% to 20% per income bracket.

If the property is purchased by a company, the tax rate will remain at 15%.

2

No property wealth tax (IFI)

There is no real estate wealth tax (IFI) in Mauritius. Under the Franco-Mauritian tax treaty, a property located in Mauritius and owned by a French resident is not subject to IFI in France.

3

Capital gains on resale

No capital gains tax on the resale of a property. The capital gain realised on the sale of a property held in Mauritius by a French tax resident is not taxable in France, nor is it subject to CSG/CRDS.

4

Property tax and other taxes

There is no property tax, council tax or CSG in Mauritius. The only tax levied on property is at the time of purchase, a government tax amounting to 5% of the sale price.

5

Inheritance and endowment tax

There are no inheritance or endowment taxes in Mauritius for Mauritian residents.

Download the guide to living or investing in mauritius

Chat online with an advisor

Our advisers are available to discuss investment and tax optimisation. Appointments by telephone, video or in person.

Request an Appointment online (20 min)