Cap Tamarin, a land of opportunities

Mauritius’ major strengths:

  • A stable political and legal environment
  • A list of internationally recognised rankings and economic indicators
  • Stable economic growth supported by multiple international agreements
  • An extremely favourable political climate for foreign investment

Mauritius is positioned as a particularly attractive destination for individual and professional investors looking to expand their horizons and investment portfolios. With a fiscal regime extending over the long term, the island offers investors a level of stability and certainty.


Low income
tax (0-20%)

A 5% land transfer tax

No wealth tax

Non-double taxation agreements (tax treaties) with more than 40 countries

Free repatriation of profits, dividends and capital

The Mauritian government has adopted a series of measures that aim to promote the island as the destination of choice for foreigners, in matters of business, residency and prosperity.

Foreigners wishing to settle down or invest in Mauritius can therefore:

  • Invest in one of various real estate schemes: the Smart City Scheme, G+2, IRS, RES, IHS and PDS. For all investments exceeding $375,000, the buyer will be granted permanent residency.
  • Apply for an Occupation Permit at the Economic Development Board (EDB) or alternatively, for an Occupation Permit as Investor
  • Apply for a Permanent Residence Permit
  • Apply for a Retired non-citizen Permit


Initiated by the Mauritian government, the Smart City Scheme (SCS) is an ambitious economic development programme that aims to create smart cities across the island. Through the scheme, local and foreign investors have access to a wealth of opportunities. This enabling framework is further enhanced by attractive fiscal and non-fiscal incentives allowing for higher returns on your investment.

The idea of a smart city is centred around distinct projects: the stimulation of innovative scientific and technological activities, the implementation of smart systems intended to promote community living, the creation of a new dynamic urban lifestyle and the promotion of renewable energy production to build a sustainable, resilient Mauritius.

Designed around the “Live – Work – Play” concept, these new practical and pleasant urban environments are set to become the heart of the Mauritian way of life, offering Mauritians and foreigners a setting that is optimal for living, working and simply enjoying.

Those eligible to purchase a property under the Smart City Scheme include:

  • Any foreign company wishing to acquire a commercial property for the development of a project and its key components
  • Any individual or entity, including a foreign company or trust, can acquire a residential unit
  • Any non-citizen who purchases a residence under an integrated development scheme for an amount exceeding $375,000 is eligible for permanent residence (as well as his family)
  • On the other hand, there are no restrictions on renting out or reselling residential units

Incentives also include specific measures for businesses, who are exempt from paying any income tax for a period of 8 years, that of VAT on capital goods (building, structure, plant, machinery or equipment) or even customs duties on imported or purchased goods used in infrastructure works or the construction of buildings that fall under the scheme.

Mauritians or members of the Mauritian Diaspora Scheme who seek to invest in a real estate property will be exempt from registration duty, will be able to fully recover VAT in terms of equipment, and will be granted an annual allowance of 50% of the costs incurred on energy-efficient equipment and green technology.


A country with flourishing business prospects:

  • A privileged geographic location, at the crossroads of Africa, Europe and Asia
  • A stable political environment since its independence in 1968
  • Economic boom: Mauritius is one of Africa’s most dynamic emerging economies
  • Major international agreements and treaties govern its foreign policy
  • An economy that is conducive to investment and entrepreneurship
  • Major economic agreements with the rest of the world ((COMESA, SADC, CECPA…)

Ease of doing business and good governance:

Mauritius enjoys a solid reputation when it comes to its exceptional quality of life and business-friendly regulatory environment. The island has been ranked:

  • 1st in Africa for ease of doing business according to the “Doing Business” report
  • 1st in Africa for good governance in the Mo Ibrahim Africa Governance Index
  • 1st in Africa for economic freedom (The Heritage Foundation report)