All Mauritians living on the island are taxable by the government. A foreigner who spends more than 183 days of the tax year in Mauritius will fall automatically under the Mauritian fiscal regime.
This corresponds to a minimum period of six months and a day (effected at any one time or accumulated over several stays during the calendar year).
As the country has signed a non-double taxation agreement with 43 countries, the status of Mauritian tax resident leads to a certain number of advantages such as:

No inheritance duties or tax on profits

Dividends and capital gains exempt of tax

Income tax for individuals and companies harmonised at 15%

Bank interest and free repatriation of profits

Rental income from a property is taxed at 15%

Rental income from a property is taxed at 15%

There are currently double taxation agreements in place with 34 countries

ARE YOU ELIGIBLE?
Any one of the following is eligible to acquire property under the schemes:

A citizen of Mauritius;

A non-citizen of Mauritius;

A company registered as a foreign company under the Mauritian Companies Act 2001;

A company incorporated under the Mauritian Companies Act 2001

A company, where its deed of formation is deposited with the Registrar of Companies;

A trust, where the trusteeship services are provided by a qualified trustee licensed by the Financial Services.