Mauritius has long advertised itself as a good place to invest in Africa and as a competitive, well-regulated financial center. The island has a lot to offer international businesses and investors: a low corporate tax rate that is competitive in the region, a network of tax treaties, targeted tax breaks for IP, Freeport operations, certain investments, and innovation, and a set of partial-exemption mechanisms that can lower effective tax rates for certain types of income. The 2025 Finance Act and recent budgets have changed some of the rules about residency and property, so investors should get the most up-to-date local advice along with their tax planning.
This article goes over the main tax breaks that international businesses and investors can get in Mauritius, how they work in real life, recent changes to the law, sample calculations, steps to take to qualify, and mistakes to avoid.
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