Mauritius
Mauritius taxes resident individuals on foreign income only when it is remitted to Mauritius, has no capital gains tax, no inheritance tax and exempts dividends from Mauritian companies, which makes it one of the few English-speaking remittance-basis countries left. It is easy to get into: a free Premium Visa, a retiree permit on USD 1,500 a month, residence with a USD 375,000 property, or the new USD 1 million Golden Visa. The catches are a new 35% band on income above MUR 12 million from July 2026, tax on money you bring in unless you can show it was taxed abroad, and real substance rules for Global Business companies.
Latitax verdict
Foreign income is taxed only when brought in, with a low top rate and easy premium visa.
Ideal for: Investors and remote founders wanting an English-speaking Indian Ocean base.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Secondary35% (above MUR 12m, from 1 July 2026)
Capital gains
Secondary0%
Inheritance / estate
SecondaryNone
Wealth tax
SecondaryNone
Corporate tax
Verified15%
Tax system
VerifiedForeign income taxed only if remitted
Research, not advice. Rates change; confirm with a qualified professional before acting. 14 official sources, reviewed 2026-09-29.