Living in Mauritius: The Complete Expat Guide for 2026

Mauritius has long been known as a luxury holiday destination. What is less widely understood is that it is also one of the most fiscally attractive residency jurisdictions in the world — particularly for high-net-worth individuals and retirees seeking to legitimately reduce their exposure to capital gains tax, inheritance tax, and high income tax rates.

A flat 15% income tax rate, no capital gains tax, no inheritance tax, a territorial approach to certain income categories, a Premium Visa requiring no minimum age, and an established offshore financial sector make Mauritius a serious option rather than a holiday fantasy. This guide covers the key practical and financial considerations.

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Where to Live: Port Louis, Grand Baie, and Tamarin

Port Louis is the capital and commercial hub — a busy, working city with the main port, financial district, and government ministries. Most expats do not choose to live in Port Louis itself but use it for business, banking, and administrative purposes.

Grand Baie on the northwest coast is the primary expat and tourist resort area. It has a well-established international community, a wide selection of restaurants, supermarkets, marinas, and an active social scene. Properties range from apartments to villas, and it is the most accessible entry point for those new to the island.

Tamarin and the Black River/Rivière Noire area on the west coast has grown substantially in popularity over the past decade. It offers a more authentic, less resort-oriented character, surf culture (Tamarin Bay is one of the island's best surf spots), and some of the most desirable villa developments on the island. It is increasingly popular with younger families and remote-working expats.

Other areas worth considering: Pereybere (quieter, north coast), Mahébourg (south, historical and affordable), and the south-west coast around Le Morne (spectacular scenery, less developed).

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The Premium Visa

The Premium Visa — introduced and expanded in recent years — is Mauritius's flagship tool for attracting internationally mobile individuals and retirees. Key features (as of 2026; verify with the Economic Development Board for current terms):

• Available to nationals of a wide range of countries including the UK
• No minimum age requirement — open to working-age professionals, not just retirees
• Valid for one year, renewable indefinitely provided conditions are met
• Applicants must demonstrate a monthly income of at least USD 1,500 (approximately £1,175) from abroad, or equivalent savings
• Covers the applicant, spouse, and dependants
• Provides the right to reside in Mauritius; does not in itself confer work authorisation for local employment

For those who wish to work locally or run a Mauritian business, the Occupation Permit (OP) — available in investor, professional, and self-employed categories — is the appropriate mechanism and provides longer-term residency (up to ten years under certain conditions).

The Mauritius Permanent Residence Permit is available after ten years of occupation permit holding, or to retirees holding a Retired Non-Citizen permit.

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The Tax Position: Why Mauritius Matters

Mauritius's fiscal environment is among the most compelling available within a reputable, OECD-compliant jurisdiction. Key points:

Income tax: A flat rate of 15% applies to Mauritius-source income. There is a solidarity levy (up to 25% on very high Mauritius-source income) that applies in certain circumstances. Foreign-source income received by a Mauritius resident is generally taxed at 15%, subject to double taxation agreement relief.

Capital gains tax: There is no capital gains tax in Mauritius on the disposal of shares, investment portfolios, or most other assets. This is a significant structural advantage for those with substantial investment portfolios.

Inheritance tax: No inheritance tax — Mauritius abolished it decades ago. Contrast this with the UK's inheritance tax regime (currently 40% above the nil-rate band), and the appeal for UK non-domiciled or departing residents becomes clear.

Dividends: Dividends received from a company that has already paid Mauritius corporate tax are exempt from further income tax in the hands of the shareholder.

UK-Mauritius Double Taxation Agreement: The UK and Mauritius have a DTA. UK nationals who become genuinely non-UK resident (spending fewer than 183 days per year in the UK, and meeting the Statutory Residence Test non-residency conditions) can utilise this treaty to manage the treatment of UK-source income.

It is critical to seek advice from a UK tax specialist before departing — the interaction of the Statutory Residence Test, the post-April 2025 Foreign Income and Gains (FIG) regime that replaced the old non-domicile and remittance-basis rules, the residence-based inheritance tax rules, and the DTA requires careful planning.

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Offshore Financial Centre

Mauritius is a well-established offshore financial centre, regulated by the Financial Services Commission (FSC). Global Business Companies (GBCs) can be incorporated in Mauritius and have historically been used for investment holding, asset management, and cross-border transactions — particularly into Africa and India (Mauritius is the largest source of FDI into India by value, historically).

The post-2019 reforms removed some of the most aggressive treaty-shopping structures following OECD BEPS pressure, but Mauritius remains a legitimate and well-regarded jurisdiction for genuine business activity.

UK nationals with international business interests — particularly those active in African or Indian markets — should consider whether a Mauritius holding structure, combined with personal residency, serves their overall objectives.

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Healthcare

Mauritius has a universal public health system that is available to residents but is not generally the primary choice for expats for complex care. Private healthcare is well-developed and affordable.

The principal private hospitals are Wellkin Hospital (operated by C-Care, northeast of Port Louis), Clinique Darné (Floréal, south of Port Louis — long-established and respected), and Apollo Bramwell Hospital. Standards are broadly good for routine and moderate complexity care; for complex specialist procedures, referral to South Africa or the UK is sometimes recommended.

International health insurance is advisable. Annual premiums for a healthy adult are broadly comparable to other Indian Ocean or Southeast Asian destinations.

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Cost of Living

Mauritius is not cheap by African or Southeast Asian standards, but it is broadly comparable to Southern Europe.

A furnished villa in Grand Baie or Tamarin — three bedrooms, with pool, within a managed estate — will cost MUR 60,000–120,000 per month in rent (approximately £1,050–£2,100). Quality restaurants, imported goods, and private school fees (French lycées, English-medium schools) add to costs.

A comfortable lifestyle for a couple in Mauritius — including a good villa, vehicle, dining out regularly, and health insurance — can realistically be achieved for £3,000–£5,000 per month, depending on lifestyle standards.

Property purchases by foreign nationals are possible through approved schemes including the Property Development Scheme (PDS) and Smart City Scheme, with a minimum investment of USD 375,000 qualifying the buyer for residency. The property market has seen strong growth and continues to attract international buyers.

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How Global Investments Can Help

Mauritius's attraction as a residency and investment jurisdiction is substantial, but realising the tax benefits in practice requires careful structuring — particularly around the UK Statutory Residence Test, the treatment of UK-source income during Mauritian residency, and the use of Mauritian entities for investment holding.

Global Investments advises HNW UK nationals on departure planning, asset restructuring prior to change of residence, and the creation of compliant, efficient financial structures for those making Mauritius their primary home.

Contact Global Investments for a confidential initial consultation.