Mauritius

Mauritius (capital: Port Louis) is an Indian Ocean jurisdiction with an internationally oriented tax and investment framework. For individuals, the headline personal income tax rate is commonly referenced as 20%, with recent government communications indicating progressive bands (0%, 10%, 20%) for chargeable income.

Foreign income (individuals): Widely used tax references describe Mauritius as taxing resident individuals on worldwide income, but with foreign-source income taxable only to the extent it is received in Mauritius. This is often described as a remittance-basis treatment for foreign income for individuals, subject to detailed rules.

Capital gains and dividends: Common tax references state that Mauritius does not levy capital gains tax in the ordinary sense. The Mauritius Revenue Authority also lists dividends paid by a Mauritius-resident company as exempt income for individuals, which means the default dividend tax rate for individuals is effectively none (subject to any special high-income contributions that may apply).

Immigration overview: Mauritius is not part of the EU or the Schengen Area. Long-stay permissions (Occupation Permit, Residence Permit and related categories) are administered through the Passport and Immigration Office and the Economic Development Board processes used for investor and professional permits.