Taxation on Real Estate in Mauritius

Mauritius

Beyond the island lifestyle, investors are drawn to a simple, low-tax environment that offers both financial advantages and peace of mind.

What makes Mauritius stand out is its strong foundation: a politically stable democracy, a trusted banking system, and investment-friendly legislation. For foreign buyers, developments are thoughtfully designed and built to international standards, often with resort-style facilities, rental management services, and even the opportunity to secure residency through investment.

Current Tax Framework

  • No annual property tax.
  • No capital gains tax
  • Rental income – Taxable under Mauritius’ progressive income tax system (0%–20%). For non-residents, flat withholding rules may apply.
  • Transaction costs – Typically include notary fees (0.5%–2% + VAT), registration duty (5%), and land transfer tax (5%).

Why Investors Are Choosing Mauritius

Financially, the island continues to deliver significant advantages: no capital gains tax, relatively low income tax, and a strategic location that bridges Africa and Asia. Add to this the lifestyle perks, a year-round tropical climate, modern infrastructure, and a safe, multicultural society and it is no surprise that Mauritius is climbing the list of preferred destinations for savvy investors.

For those looking to balance lifestyle with long-term returns, Mauritius offers more than just a holiday home. It is a smart investment in both financial security and quality of life.

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