Tax benefits associated with an investment property in Mauritius

Guaranteed by the bilateral agreement signed in 1980 between the French and Mauritian governments


Beyond the idyllic images of an island with multiple attractions, Mauritius managed in the space of one generation transforming its economy, to win today as a destination choice of international investors.
More than 130 million euro are invested each year in real estate new programs. This passion for real estate Mauritius is the result of several factors:
In the first place, the environment is idyllic, this island is a paradise: the mild tropical climate, the scenery of a intense beauty, turquoise lagoons and their immense white sand beaches.
Another advantage but not least, Mauritius is one of the safest countries in the world right, The political climate is stable with a booming economy that encourages investment.
The low jet lag and the legendary Mauritian hospitality have always made this island paradise a favorite destination of the Europeans. But the fact that more than 1,500 of them have already invested in real estate in Mauritius is mainly due to the fact that Taxation Mauritius is one of the lowest in the world !


The Mauritian government has developed its economic power through policy that encourages investment while being standard compliant International. The signing of agreements and treaties to avoid double taxation with many countries has allowed the OECD to classify Mauritius as one of the most "virtuous" countries on taxation. Taxation Mauritius is particularly advantageous for European taxpayers. An investment in Mauritius is thus carried out in a perfectly legal "tax optimization":

  • No registration tax on capital.
  • No tax on capital gains.
  • No social taxes or property taxes.
  • maximum 15% tax on income.
Being able to take advantage of these benefits legally while remaining taxed in Europe (it is not necessary to become Mauritian resident) explains that Europeans represent more than 40% of investors in Mauritius.


The similarity of the legal framework and guarantees with Europe represents another significant advantage for an investor. The acquisition of a property in Mauritius is similar to that of a new property in Europe. The sales are governed by the same rules. Money payments are performed in the escrow account of a Notary according to the progress work and the developer must have a Financial Guarantee Completion issued by a bank ensuring perfect completion of the real estate project.