Tax relocation in Mauritius
The MRA describes residence tests and taxation of local income and remitted foreign income. Its Fair Share Contribution can add 15% on the defined leviable income above MUR 12 million during the stated 2025-to-2028 period. Do not present Mauritius as universally capped at a single headline rate. The Fair Share Contribution uses statutory threshold-income and leviable-income definitions, not simply worldwide gross income. The MRA lists exclusions including distributions from a global business entity and specified lump sums.
Residence rights
The August 2026 EDB update states a USD 100,000 initial investor-occupation investment, with business turnover milestones from year three and higher renewal requirements from year five. Retirement and qualifying-property routes must be evaluated separately.
Second citizenship
Residence permission does not confer citizenship. Any later nationality application is a separate process.
What to establish first
- the correct residence route, business turnover, foreign-income treatment, Fair Share definitions and family healthcare needs.
- EDB’s August 2026 update lists USD 100,000 investor capital, MUR 5 million annual turnover from year three, and MUR 8 million from year five for renewal. Confirm the operative permit and transition rules for the application date.