A favourable tax system

With the adoption of an act pertaining to the Integrated Resort Scheme (IRS), Mauritius has become an attractive destination for foreigners seeking to live in a country that promises profitable investment and a high standard of living.

  • Couple doing kayak at the seaside at Heritage Villas Valriche Mauritius

Heritage Villas Valriche owners may enjoy an advantageous tax environment, permanent residence and freehold benefits.The residence permit entitles a property owner to be tax domiciled in Mauritius, provided that the duration of stay in the country exceeds 183 days per tax year.

As the country has signed a double taxation avoidance treaties with more than 40 countries, the Mauritian tax resident status encompasses a number of benefits, such as:

  • No inheritance or capital gains taxes.

  • tax exemption for dividends and other income derived from capital gains; and

  • A 15 % income tax threshold is applied for both individuals and companies.