View of the turquoise lagoon and mountains of Mauritius

Moving to Mauritius

The tropical paradise with some of the world's gentlest taxation

Read the guide
Indian OceanCurrency: MURFlat tax 15%Premium VisaCapital: Port Louis~40-50% cheaper than Paris

Factsheet: Mauritius

Mauritius is an island nation in the Indian Ocean, located 2,200 km east of Madagascar and approximately 10 hours by flight from Paris. A former French then British colony, it has been independent since 1968 and is among the most prosperous and stable countries in Africa. For expats, it combines exceptionally rare advantages: ultra-competitive taxation (15% flat tax, zero capital gains, zero inheritance tax), a tropical paradise setting, cultural proximity to France (French is co-official), and remarkable political stability for its regional context. The Premium Visa, launched in 2020, allows foreigners with a monthly income of 1,500 USD to settle for up to 10 years. Mauritius is not just a beautiful vacation destination: it is one of the smartest and most accessible tax jurisdictions for those wishing to optimize their situation while living in an exceptional setting.

🇲🇺
Mauritius
The tropical paradise with some of the world's gentlest taxation
Capital
Port Louis
Official language
English, French, Mauritian Creole
Currency
Mauritian Rupee (MUR)
Population
~1.3 million
Timezone
UTC+4
🇪🇺 European Union
No
Digital nomad visa
Yes, Premium Visa 10 years
Cost of living (vs Paris)
~40 to 50% cheaper

Why choose Mauritius?

Mauritius concentrates advantages rarely found in a single place: very gentle taxation, transparent British-inspired legal framework, French as co-official language, tropical setting and lower costs than Paris. It is the most culturally accessible expat destination for French speakers seeking a country with advantageous taxation outside Europe.

📊
15% flat tax on income
A single tax rate, no complex progressive brackets, zero capital gains tax, zero inheritance tax. One of the most favorable tax systems for wealthy expats and entrepreneurs.
🌊
Exceptional tropical setting
White sand beaches, turquoise lagoon, lush mountains, pleasant year-round temperatures (24-30 degrees Celsius). A postcard natural environment accessible in daily life.
🗣️
French-speaking country — Easy integration
French is co-official with English. Signs, restaurants, press, schools — everything works in French. The cultural transition is the smoothest possible for French speakers.
🏡
Accessible Premium Visa for 10 years
A long-term residence visa accessible from 1,500 USD/month in income, renewable up to 10 years. One of the most inclusive visas in Asia and the Indian Ocean for nomads and retirees.
🔒
Political stability and reliable legal framework
Legal system inspired by British law, recognized judicial independence, remarkable political stability since independence. A solid rule of law in an often unstable region.
💰
Very competitive cost of living vs Europe
1,200 to 2,200 EUR/month for a very comfortable lifestyle, including housing near the sea, a car and regular outings. Approximately 40 to 50% cheaper than Paris for an equivalent standard.

Visa & Residence

Mauritius has developed a range of attractive visas to draw talent, entrepreneurs and foreign retirees. The Premium Visa is the royal route for non-residents seeking a long-term lifestyle. For those wishing to work locally or start a business, the Occupation Permit is the appropriate solution. French citizens can enter visa-free for 90 days.

Premium Visa

Launched in 2020 and extended in 2022, the Premium Visa is the flagship visa for expats who wish to live in Mauritius without engaging in local economic activity. It targets retirees, income earners and digital nomads whose income comes from abroad. Eligibility conditions are among the most accessible in the region: minimum monthly income of 1,500 USD (approximately 1,400 EUR) from foreign sources, and no local professional activity. The visa is initially issued for 1 year, renewable multiple times up to a total of 10 years. Spouse and children under 24 can be included in the same application. The application is made online via the Board of Investment portal or through an authorized intermediary.

Duration
1 year, renewable up to 10 years
Min. income
1,500 USD/month from foreign sources
Timeline
2 to 6 weeks
Target
~500 USD application fee
The Premium Visa does not allow local employment or commercial activity in Mauritius. For any local professional activity, an Occupation Permit is required.

Occupation Permit (OP)

The Occupation Permit is the residence and work title for foreigners wishing to pursue professional activity in Mauritius. There are three categories: Investor (minimum 50,000 USD investment in a Mauritian company), Professional (employed by a local company with a minimum salary of 30,000 MUR/month) and Self-Employed (independent professional in a specific sector). The OP is issued for 3 years, renewable. After 5 years of residence under an OP, you can apply for Permanent Resident (PR) status, which provides enhanced residency security and certain additional rights.

Duration
3 years, renewable
Min. income
30,000 MUR/month (employee) or 50,000 USD investment (investor)
Timeline
4 to 8 weeks
Target
Variable depending on category

Retired Resident Permit

Specifically designed for foreign retirees, this permit allows permanent settlement in Mauritius with proof of retirement income or regular passive income. Conditions include a minimum monthly transfer of 1,500 USD to a Mauritian bank account. This permit is initially issued for 3 years and is renewable. It offers a more structured and stable option than the Premium Visa for retirees looking to settle permanently.

Cost of living

Mauritius is significantly cheaper than Paris, with a gap of approximately 40 to 50% depending on lifestyle. Housing remains the most variable item: a villa near the sea in popular areas (Grand Baie, Tamarin) can exceed 2,000 EUR/month, while a decent apartment in a less touristy area is available for 600-800 EUR. Local food (markets, Creole restaurants) is very affordable, while imported products (wine, cheese, electronics) can be expensive due to customs duties. A car is essential as public transport is inadequate outside Port Louis.

Estimated monthly budget: 1,200 - 2,200 EUR/month

Expense Monthly amount
Rent villa/apt 1 bed, Grand Baie 800 - 1,800 EUR
Rent apt 1 bed, Curepipe/inland 400 - 700 EUR
Groceries (local market) 150 - 280 EUR
Local restaurants 100 - 200 EUR
Car rental or monthly payment 150 - 350 EUR
Fiber internet 25 - 50 EUR
Private health insurance 60 - 150 EUR

📊 Taxation

The Mauritian tax system is one of the most attractive in the world for wealthy expats, entrepreneurs and income earners. It is based on a 15% flat tax applied to all Mauritian-source income, with no progressive brackets. There is no capital gains tax, no inheritance tax, no wealth tax, and dividends received are exempt from additional tax after corporate tax payment. A Generalized Social Contribution (CSG) of 3% applies to certain income. Mauritius has signed more than 45 tax treaties, including one with France, making it a recognized international tax optimization platform.

Income tax
Single 15% flat tax, with an additional 3% CSG on certain salary income. Basic exemption for low incomes. No progressivity, no complex categories.
Capital gains tax
0%. No tax on mobile, real estate or financial capital gains. A major advantage for investors, traders and asset holders.
Inheritance tax
0%. No inheritance tax or gift tax. Completely free estate transmission between heirs.
Corporate tax
15% with significant exemptions for Global Business Companies (GBC), a very attractive offshore regime for holdings and international structures.
France-Mauritius tax treaty
Double taxation avoided. Income taxable in Mauritius once tax residency is established. More than 45 tax treaties signed.

🚀 For entrepreneurs

Mauritius has positioned itself as a recognized financial and entrepreneurial hub in Africa and the Indian Ocean. It has a stable British-inspired legal framework, access to tax treaties with numerous African countries (interesting for investments in Africa), and competitive financial infrastructure. The Global Business Companies (GBC) sector is particularly developed for holding structures and investment funds.

Creating a local company (GBC or Domestic)
Two main categories: the Domestic Company (local activity, 15% corporate tax) and the Global Business Company (GBC, offshore activity, 15% corporate tax with potential tax credit reducing the effective rate). Formation in 3 to 7 days via the Financial Services Commission (FSC) or an authorized agent.
15% corporate tax with GBC advantages
GBCs can benefit from a theoretical Foreign Tax Credit reducing the effective rate. Dividends distributed by a GBC to non-resident shareholders are generally exempt from withholding tax.
Hub for investment in Africa
Mauritius has signed tax treaties with more than 15 African countries (including South Africa, Kenya, Mozambique). A strategic position for structuring investments on the African continent in a tax-efficient manner.
Financial Services Commission (FSC)
Internationally recognized financial regulator, OECD white list, FATF member. A serious regulatory framework that gives credibility to Mauritian structures with international banks and partners.

❤️ Healthcare

Mauritius has a public health system that is free for all residents, including foreigners with a valid residence permit. This public system is functional but has limitations (waiting lists, sometimes aging equipment in certain hospitals). The private sector (Fortis Darne clinic, Apollo Bramwell) offers significantly higher quality care and caters to the expat and affluent local clientele. Private health insurance is strongly recommended for expats, even though access to the public system remains a last-resort option.

Free public system
Free public hospitals for all residents (Dr. A.G. Jeetoo Hospital (Port Louis), SSRN Hospital). Free access but with waiting times and variable quality depending on the facility.
Quality private clinics
Fortis Clinique Darne and Apollo Bramwell Hospital are the private sector references. Quality of care close to European standards, doctors often trained in France or the UK. Consultation: 30 to 80 EUR.
Private health insurance recommended
60 to 150 EUR/month for comprehensive coverage including private hospitalization. Cigna, Allianz Care, Swan Insurance (local) are the main options for expats in Mauritius.
Medical evacuation
For highly specialized care (complex neurosurgery, organ transplants), evacuation to Reunion Island or South Africa may be necessary. Insurance with a medical evacuation clause is therefore recommended.

Where to live

Mauritius is small (2,040 km2) but offers very different atmospheres by area. The north (Grand Baie) is the heart of expat and tourist life. The west (Tamarin, Flic en Flac) attracts surfers and nature lovers. The capital Port Louis concentrates business, and the central plateau (Curepipe, Quatre Bornes) is cooler and more affordable.

Port Louis
Port Louis
Capital and business center, Caudan Waterfront, central market, home to ministries and international companies. More urban and lively than the rest of the island. Decent rents outside the business district.
Best for: Entrepreneurs, finance professionals
Grand Baie
Grand Baie
Expat capital of the north, beaches, restaurants, shops, nightlife. Highest concentration of foreigners on the island. High rents (800-2,000 EUR/month) but excellent amenities and prime setting.
Best for: Expats, digital nomads, active retirees
Flic en Flac
Flic en Flac
West coast, among the island's most beautiful beaches, more family-oriented and calmer than Grand Baie. Good local infrastructure, established expat community. Good value for money.
Best for: Families, retirees, beach lovers
Tamarin / Black River
Tamarin / Black River
Renowned surf spot, spectacular natural setting (Black River Gorges), surf village and creative atmosphere. Less commercial than Grand Baie. Very popular with young active professionals and sportspeople.
Best for: Athletes, creatives, digital nomads
Curepipe
Curepipe
Central plateau town at 550 m altitude, the coolest and rainiest on the island. Most affordable rents, everyday shops, local population. Less touristy, more authentic.
Best for: Families seeking authenticity and savings

Drawbacks to know

🌀
Cyclone risk from November to April
Mauritius is located in an Indian Ocean cyclone zone. Cyclones can strike from November to April, causing significant damage and disruptions lasting several days. An effective warning system exists, but the risk is real and must be factored into your planning.
🚗
Car essential and congested roads
Public transport is inadequate outside Port Louis. A car is necessary for daily life. Traffic jams in the Port Louis area and on the central motorway can be very significant during rush hours.
🌐
Geographic isolation and connectivity
Mauritius is 10 hours by flight from Paris, without systematic direct flights. Internet connections, while improved, remain below European standards in some residential areas. Isolation can weigh in the long term.
📦
Expensive imported products
Everything that is imported (wine, cheese, electronics, branded clothing) is significantly more expensive than in France due to customs duties. Maintaining an identical European lifestyle is costly. Adapting to local products is key to benefiting from the affordable side.
💼
Limited local job market
Local employment opportunities are limited and local salaries are low (except in offshore finance). Mauritius is ideal for those with foreign-source income, much less so for those seeking local employment.
🏥
Limited specialized healthcare on the island
For certain rare medical specialties or complex procedures, evacuation to Reunion Island or South Africa may be necessary. Medical infrastructure is adequate but not at the level of major European centers.

Frequently asked questions

Does the Premium Visa allow working in Mauritius? +
No, the Premium Visa is exclusively for individuals with foreign-source income (retirees, income earners, digital nomads working for clients outside Mauritius). Local professional activity or employment with a Mauritian company is prohibited under this visa. For any local work or business creation in Mauritius, an Occupation Permit (Investor, Professional or Self-Employed category) is required.
How do you become a tax resident in Mauritius? +
You become a Mauritian tax resident if you spend more than 183 days per year on the island, or if you hold an Occupation Permit or valid residence permit and actually reside there. Once a Mauritian tax resident, you benefit from the 15% flat tax on your Mauritius-taxable income. You must simultaneously establish your tax non-residence in France, which requires cutting the main fiscal ties (primary home, main economic interests) — a process that requires guidance from an international tax specialist.
What language is used in daily life in Mauritius? +
Mauritian Creole is the mother tongue of the majority and is used in informal daily life. French is used in media, education, restaurants, shops and administration. A French speaker feels immediately at ease. English is the official language of government and business. In practice, a French expat can live perfectly in French in all everyday contexts.
Can foreigners buy real estate in Mauritius? +
Yes, but only within authorized specific programs: Property Development Schemes (PDS), which replaced the former IRS and RES. These programs allow foreigners to purchase villas or apartments in secured and developed residences, starting from 375,000 USD. Purchasing a PDS property automatically grants a residence permit as long as the property value exceeds this threshold. Real estate purchases outside PDS schemes are not permitted for foreigners.
Is Mauritius well connected to France? +
Air France offers direct flights from Paris CDG to Port Louis (approximately 11.5 hours) with variable frequency by season. Air Mauritius also offers direct flights. From French provinces, a stopover in Paris or Dubai/Doha is generally required. A round-trip ticket costs between 700 and 1,500 EUR depending on season and booking advance. For expats making regular trips, flight costs can represent a significant expense.
Mauritius or Dubai: which destination to choose? +
Both offer very advantageous taxation (0% income tax in Dubai, 15% flat tax in Mauritius). Dubai is an ultra-connected international metropolis with a very active job market, a massive expat community and world-class infrastructure. Mauritius offers an exceptional natural setting, cultural and linguistic proximity to France, a lower cost of living and a much more relaxed pace of life. If you are a very active entrepreneur needing intense networking, Dubai stands out. If you seek quality of life, nature, gentle taxation and French-speaking cultural proximity, Mauritius is unbeatable.

Explore other destinations

Compare with other countries that might suit you.