In additional to residing in an attractive destination with a high standard of living, the acquisition of a property in an IRS development enables foreigners to benefit from the favorable fiscal climate of the country. Provided that the duration of the stay on the territory exceeds 183 days per year, the property owner is entitled to become tax domiciled in Mauritius.
Mauritius has non-Double Taxation Agreements (DTA) with 45 countries. The “Mauritian tax resident” status confers a number of benefits:
income tax threshold is applied for both individuals and companies.
inheritance & capital gains taxes
derived from capital gain are exempt from taxes
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