REAL ESTATE : EXPERTS - NEGOTIATORS - DEVELOPERS
Why invest in mauritius?
Mauritius: make the most of the type of taxation system you have only ever dreamed of
- Mauritius is a jurisdiction under a light taxation system.
- Tax resident status for foreigners = Minimum 183 days, that is, 6 months and 1 day in Mauritius.
- Non-taxation agreement with France (no double taxing)
- With Mauritian tax resident’s status:
- No land ownership tax
- No inheritance tax
- No wealth tax for residents,
- Mauritian property does not come under the wealth tax base in France
- No capital gains tax
For individual buyers
- There is no tax on inheritance or profits
- Dividends and other capital revenue are tax-exempt
- Income tax at a single rate of 15%
- Rental revenue earned in situ taxed at a single rate of 15% after deduction of charges.
These incomes are exempt from tax in France but are added to your overall income and can influence the tax bracket in which you will be taxed.
- No tax on capital gains earned by businesses
- No taxation at the source on interest and dividends
- No charges or constraints on the repatriation of sums generated by your activities (profits, dividends, capital)
- Exemption from customs tax on equipment
- Pay 2% of your profits to a social solidarity fund (Corporate Social Responsibility levy)