Mauritius
Eastern Africa
Africa
A low-cost East African economy with low taxes (15% corporate), English as a working language and a fairly mobile passport (~147 destinations), but a small domestic market.
65
Overall score
Good · 95% data coverage
Language
English, French, Mauritian CreoleCurrency
MURCitizenship
5 yearsPersonal tax
Up to 20% headlineCost of living
Consumer price level 44 (world = 100, 2025)Rules change often. Confirm any immigration, tax or legal decision with a qualified professional.
Score breakdown
51
Access
17%49Residence12%
57Citizenship and passport5%
69
Earning power
25%61Salary and work12%
77Buying power13%
61
Business and wealth
20%65Taxes7%
68Business8%
46Investment5%
69
Daily life
25%70Quality of life18%
67Education7%
78
Rights and institutions
13%85Freedom6%
72Rule of law7%
Pros
- Human development score 81/100
- Internet use 73%
- Business environment score 70/100
Cons
- Tax friendliness score 65/100
- Institutional environment score 69/100
- Passport mobility score 77/100
Best for
English-speaking applicantsCost-conscious residentsEntrepreneurs and investors
Score profile
Access
Residence
49
Citizenship
51
Passport
75
Earning power
Salary & work
61
Buying power
77
Cost of living
82
Economy
77
Business and wealth
Taxes
65
Personal tax
64
Corporate tax
57
Business
68
Investment
46
Wealth building
63
Daily life
Safety
76
Healthcare
64
Environment
88
Infrastructure
72
Education
67
HDI
81
Rights and institutions
Freedom
85
Rule of law
72
Access
Residence
Openness to residents
49Moderate
Migrant stock2.3% of population (2024)
Regulatory quality0.94 (−2.5 to 2.5) (2024)
Main pathways
Employment residenceStudy residenceFamily reunificationBusiness or investment residence where eligibleDigital nomad / remote-work route
| Student | Admission, proof of funds, accommodation, insurance, and immigration approval are normally required; work rights vary. |
|---|---|
| Work | A local employer, qualifying occupation, or other work authorization is normally required; labour-market tests may apply. |
| Self-employed | Business registration, tax registration, and a residence or work authorization suitable for self-employment are generally required. |
| Permanent | Eligibility depends on years and continuity of lawful residence, route, income, character, and country-specific legislation. |
Citizenship
Citizenship accessibility
51Moderate
| Years required | 5 years |
|---|---|
| Dual allowed | Conditional or route-dependent |
| Language | Language, integration, character, and documentation requirements depend on the nationality law and route. |
| Residence | Headline ordinary naturalization period: 5 years. Continuous residence and absence rules may apply. |
| Notes | This is a statutory headline from a sourced comparison table. Confirm the current nationality law and administrative practice before relying on it. |
Passport
Passport power
75Good
148 / 198
Mobility
#31
Global rank
Yes
Biometric
- Visa-free100
- On arrival44
- eTA4
- Visa required50
Placeholder estimates for 2024 to 2025. Check entry rules with each destination before travelling.
Earning power
Salary & work
Labour-market strength
61Moderate
Output per worker$59,342 PPP (2024)
Unemployment5.6% (2025)
Participation58.5% of 15+ (2025)
Mean monthly earnings of employees
Overall$539 · $1,255 PPP (2024)
Tech (IT & comms)$754 · $1,757 PPP (2024)
| Freelance | Internet use is 73%; remote and freelance access still depends on payments, language, regulation, and immigration status. |
|---|---|
| Job market | Latest comparable unemployment rate: 5.6%. Role-specific demand varies substantially by city and sector. |
Buying power
Purchasing power score
77Good
GNI / person$37,000 PPP (2025)
Consumption / person$19,231 PPP (2024)
Price level44 (US = 100) (2025)
Income inequality36.8 Gini (2017)
Inflation3.7% / yr (2025)
Cost of living
Affordability
82Excellent
Price level44 (US = 100) (2025)
| Rent | Model benchmark: about $260 monthly housing share; derived from the World Bank consumer price level, not a market listing. |
|---|---|
| Monthly | Model benchmark: about $660 / month at a US$1,500 world-price baseline. |
| Cities | Port Louis, Beau Bassin-Rose Hill, Vacoas-Phoenix |
Economy
Economic strength
77Good
Output & income
GDP$16.2B (2025)
GDP / person$12,991 (2025)
GNI / person$37,000 PPP (2025)
GDP growth4.9% / yr (2024)
Stability & labour
Inflation3.7% / yr (2025)
Unemployment5.6% (2025)
Output per worker$59,342 PPP (2024)
Sector composition
Agriculture4.6% of GDP (2025)
Industry17.7% of GDP (2025)
Services63.9% of GDP (2025)
Main industries
Financial servicesTourismTextilesSugarICT & business outsourcing
Top exports
Textiles & apparelSugarFishFinancial services
| Type | Upper-middle-income, services- and finance-led |
|---|---|
| Key sectors | Offshore finance & business services, Tourism, Textiles |
| Summary | A diversified island economy and offshore financial centre, balancing finance, tourism and textiles. |
| Currency | Mauritian rupee |
Business and wealth
Taxes
Tax friendliness
65Good
| Personal | 20;; ; Please refer to the Taxes on personal income section for additional Fair Share Contribution. |
|---|---|
| Corporate | 15 (3% for companies exporting goods);; ; Please refer to the Taxes on corporate income section for additional Fair Share Contribution, CSR, and CCR Levy. |
| Capital gains | Treatment varies by asset, entity, residence, holding period, and domestic exemptions; consult the current country summary. |
| Dividends | Domestic and withholding rates vary with residence, ownership, and treaty eligibility. |
| Exit tax | No harmonized cross-country answer; verify current deemed-disposal and residence-cessation rules. |
| Foreign companies | Permanent-establishment, management-and-control, transfer-pricing, withholding, and reporting rules may apply. |
Personal tax
Personal tax
64Moderate
| Personal | 20;; ; Please refer to the Taxes on personal income section for additional Fair Share Contribution. |
|---|---|
| Freelance | Freelancers typically need appropriate immigration permission plus business and tax registration. |
| Capital gains | Treatment varies by asset, entity, residence, holding period, and domestic exemptions; consult the current country summary. |
| Dividends | Domestic and withholding rates vary with residence, ownership, and treaty eligibility. |
| Exit tax | No harmonized cross-country answer; verify current deemed-disposal and residence-cessation rules. |
Corporate tax
Corporate tax
57Moderate
| Corporate | 15 (3% for companies exporting goods);; ; Please refer to the Taxes on corporate income section for additional Fair Share Contribution, CSR, and CCR Levy. |
|---|---|
| Capital gains | Treatment varies by asset, entity, residence, holding period, and domestic exemptions; consult the current country summary. |
| Dividends | Domestic and withholding rates vary with residence, ownership, and treaty eligibility. |
| Foreign companies | Permanent-establishment, management-and-control, transfer-pricing, withholding, and reporting rules may apply. |
Business
Business friendliness
68Good
Regulation & bureaucracy
Regulatory quality0.94 (−2.5 to 2.5) (2024)
Government effectiveness0.77 (−2.5 to 2.5) (2024)
Operating rules
| Foreign company | Foreign ownership is generally possible, subject to sector restrictions, licensing, local-participation rules, and beneficial-ownership checks. |
|---|---|
| Local company | Local company forms are available; registration, tax, capital, director, address, and licensing requirements vary. |
| Freelance | Freelancers typically need appropriate immigration permission plus business and tax registration. |
Investment
Investing environment
46Moderate
Market cap55% of GDP (2025)
Private credit72% of GDP (2025)
| Capital gains | Capital-gains treatment varies by asset, holding structure, residence, and treaty position. |
|---|---|
| Dividends | Data not available yet |
| ETFs & funds | Data not available yet |
| Wealth tax | Verify current national and subnational net-wealth, property, inheritance, and transfer taxes. |
| Brokers | Local and international broker access depends on residency, exchange controls, sanctions screening, and platform onboarding. |
| Foreign access | Data not available yet |
| Tax-advantaged | Data not available yet |
Wealth building
Wealth accumulation
63Moderate
Salary & work
61Moderate
Business
68Good
Investment
46Moderate
Tax friendliness
65Good
Cost of living
82Excellent
Daily life
Safety
Safety & stability
76Good
Institutions & stability
Control of corruption0.34 (−2.5 to 2.5) (2024)
Political stability0.79 (−2.5 to 2.5) (2024)
Check current government travel and security advice before relocating.
Healthcare
Healthcare score
64Moderate
Outcomes
Life expectancy73.8 years (2024)
Under-5 mortality15.4 per 1,000 births (2024)
Capacity & resourcing
Physicians1.44 per 1,000 (2022)
Hospital beds3.80 per 1,000 (2023)
Health spending$1,566 PPP / person (2023)
System & costs
| System | Public and private provision coexist; eligibility, service quality, and capacity vary by location. |
|---|---|
| Insurance | Insurance and proof-of-cover requirements depend on immigration status, employer, and residence route. |
| Average cost | Health expenditure: $1,566 PPP per person (2023). |
Environment
Environment score
88Excellent
Environmental pressure
PM2.5 exposure14.1 μg/m³ annually (2023)
Water stress23.0% (2022)
Infrastructure
Infrastructure score
72Good
Digital infrastructure
Internet use73.3% (2024)
Internet resilience70 / 100 (2026)
Fixed speed67 / 100 download index (2026)
Mobile speed80 / 100 download index (2026)
Sources: World Bank World Development Indicators · Internet Society Pulse Internet Resilience Index
Utilities
Electricity access100.0% (2023)
Grid losses5.7% of output (2023)
Transport
Transport quality2.50 / 5 (2022)
Air connectivity8,679 departures / million people (2023)
Education
Education score
67Good
Attainment
Expected schooling14.2 years (2023)
Mean schooling10.1 years (2023)
Participation & investment
Tertiary enrolment46% gross (2024)
Education spending4.2% of GDP (2024)
| Tuition | Fees vary by institution, programme, level, and nationality; no harmonized official tuition series is used. |
|---|---|
| Public university | Check current public-university fee schedules and scholarship rules directly with each institution. |
| Languages | English, French, Mauritian Creole |
| Student work | Student employment rights vary by permit and may require separate authorization or hour limits. |
HDI
Human development score
81Excellent
HDI0.806 (2023)
Knowledge
Expected schooling14.2 years (2023)
Mean schooling10.1 years (2023)
Rights and institutions
Freedom
Freedom score
85Excellent
| Freedom in the World | 85 / 100 (Free) |
|---|
Sources
Rule of law
Rule of law score
72Good
| Rule of Law percentile | 72 / 100 |
|---|
Sources
Resources
Official references
UN Statistics: M49 country and area codesunstats.un.orgUNDP Human Development Report 2025hdr.undp.orgInternet Society Pulse Internet Resilience Indexpulse.internetsociety.orgWorld Bank World Development Indicatorsdata.worldbank.orgILOSTAT (International Labour Organization)ilostat.ilo.orgPwC: Mauritius corporate tax headlinetaxsummaries.pwc.comPwC: Mauritius personal tax headlinetaxsummaries.pwc.comNaturalization comparison and linked nationality lawsen.wikipedia.orgHenley Passport Index 2026 summaryen.wikipedia.org
Quick links
Data is illustrative. Not legal or tax advice.