Nestled in the Indian Ocean, Mauritius has rapidly evolved into a premier destination for discerning international investors. With an institutional framework rooted in English and French law, a transparent and liberalised business environment, and a strategic location bridging Africa, Asia and Europe, Mauritius offers an unparalleled combination of stability, connectivity and tax-efficiency. For foreign investors seeking a reliable platform for global business, real-estate and residence planning, Mauritius delivers both substance and strategy.
Leena Haake
CEO & Founder
LUX WESTFIELD
Tax & Residence Advantages for Foreign Investors
in Mauritius 🇲🇺 and Seychelles 🇸🇨
Your Global Investment Gateway
Mauritius
Key Advantages for Foreign Investors
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Attractive Corporate Tax Regime
- A flat corporate tax rate capped at 15 %, with eligible entities often paying an effective rate of around 3 % or less under the 80 % partial-exemption regime.
- No capital gains tax on disposal of shares or assets for non-residents; no inheritance or estate tax; and dividends paid by resident companies to non-resident investors are generally exempt from Mauritian tax.
- Free repatriation of profits, dividends and capital across borders — no foreign exchange controls.
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Extensive Double Tax Treaty Network
- Mauritius maintains more than 45 Double Taxation Avoidance Agreements (DTAAs) and bilateral investment treaties, enabling reduced withholding taxes and enhanced cross-border investment efficiency.
- These treaty relationships reinforce Mauritius's role as a legitimate international financial centre, not just a low-tax jurisdiction.
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Favourable Real Estate Ownership for Foreigners
- Under government-approved schemes (such as the Property Development Scheme (PDS), Smart City Scheme), foreign investors may acquire freehold property and gain access to residence permits with a minimum investment of around USD 375,000.
- The 2025-26 Budget confirms there is still no property tax for non-citizens and no wealth tax, thereby enhancing long-term asset retention.
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Permanent Residence & Citizenship Pathways
- Investment-linked residence permits are available for property owners, retirees, professionals and entrepreneurs, giving access to Mauritius's stable lifestyle and ability to live tax-efficiently.
- While full citizenship is more selective, Mauritius offers long-term residence and naturalisation pathways subject to investment continuity and residence criteria.
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Strategic Global Business Hub
- Mauritius ranks first in Africa and 15th globally in the latest Index of Economic Freedom, reflecting legal certainty, rule of law and ease of doing business — all essential for foreign investors.
- Its hybrid legal system (English common law + French civil law), along with global-compliant regulatory infrastructure (OECD, FATF) ensures investor protection and credible governance.
- With its time-zone advantage between Asia, Africa and Europe, multilingual workforce and modern financial services infrastructure, Mauritius is ideally placed for regional headquarters, fund administration, fintech and international trade flows.
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Additional Advantages for Foreign Investors
- Full foreign ownership is permitted in most sectors and there is no minimum capital requirement for company incorporation.
- Established financial services ecosystem: banks, fund managers, administration services with strong regulatory reputations.
- Targeted growth sectors: green energy, digital economy/fintech and luxury tourism infrastructure present high-margin opportunities for forward-looking investors.
Your Secure Offshore Investment Haven
Seychelles
Recognised globally as a trusted offshore jurisdiction, Seychelles provides a dynamic and flexible platform for international investors and asset-holders. With zero corporate tax on offshore income, fast company incorporation, and strong confidentiality protections, it continues to attract entrepreneurs and private investors seeking efficiency and stability. Coupled with a pro-business government, beautiful living conditions, and an evolving real-estate market, Seychelles stands out as a refined blend of opportunity and lifestyle.
Key Advantages for Foreign Investors
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Low-Tax Offshore Structures
- International Business Companies (IBCs) are exempt from local corporate tax on income earned outside Seychelles.
- No capital gains, inheritance, or dividend withholding taxes apply to foreign-sourced profits distributed abroad.
- Complete freedom to repatriate capital and profits, with no foreign exchange controls.
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Fast & Efficient Company Setup
- IBCs can be incorporated within 24–48 hours through licensed Corporate Service Providers.
- Minimal reporting obligations and strong confidentiality protections for shareholders and directors.
- Ideal structure for holding, trading, shipping, or intellectual property vehicles under international compliance standards.
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Real Estate Investment Access
- Foreigners may purchase property with government approval, including luxury resort and freehold beachfront developments.
- Property ownership offers a foothold in one of the Indian Ocean’s most exclusive tourism and hospitality markets.
- Long-term leasehold options available in selected areas, providing security of tenure and investment stability.
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Investor Residence & Work Permits
- Residency available for qualified investors, entrepreneurs, and company owners under the Seychelles Investment Act.
- Permit renewals and extensions are straightforward when active business or property investment is maintained.
- Investors may also qualify for work permits to manage their local operations directly.
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Stable and Pro-Business Environment
- Politically stable and economically resilient nation with a reputation for financial integrity and asset protection.
- Investor-friendly policies, legal system based on English common law principles, and adherence to global AML/FATF standards.
- Modern banking infrastructure, growing fintech ecosystem, and access to international arbitration frameworks.
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Additional Advantages for Foreign Investors
- Zero exchange controls on international transactions and no restrictions on foreign ownership in offshore entities.
- Flexible corporate structures including trusts and foundations ideal for estate planning and asset protection.
- Strategic Indian Ocean location serving as a business and logistics hub between Africa, the Middle East, and Asia.
Invest Where Opportunity Meets Serenity
Mauritius and Seychelles stand as twin pillars of prosperity in the Indian Ocean — combining low-tax frameworks, strategic global connectivity, and exclusive real-estate opportunities. Secure your foothold in two of the world's most trusted island jurisdictions for international business, wealth diversification, and lifestyle investment.
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