Mauritius

International rankings

The main public indices scoring business climate, economic freedom, corruption, peace and domestic safety. Figures copied from the official editions; a weak rank shows where to look closer.

• Doing Business 2020 : Last published edition (data as of May 2019). The World Bank discontinued the series in 2021 after data irregularities: read it as a historical benchmark.
• B-READY 2025 : Successor to Doing Business. Sample averages: 66.3 / 54.0 / 60.0. The 2026 edition (over 160 economies) is due by end-2026.
• Index of Economic Freedom 2026 : Hong Kong has not been graded separately since 2021 (folded into China).
• Corruption Perceptions Index 2025 : Published February 2026.
• Global Peace Index 2026 : Overall rank: conflict, domestic safety and militarisation. Day-to-day safety is the next row. Malta and Hong Kong are not covered.
• GPI 2026 — Societal Safety and Security : Appendix C of the 2026 GPI: homicide, violent crime, terrorism and instability. Excludes armed conflict and militarisation. Malta and Hong Kong are not covered.

Geopolitical risk

Business: incorporating

Mauritius draws regional holdings: 15% headline corporate tax, often ~3% effective via credits and GBC exemptions, and Africa-India positioning. The price is the GBC licence, local substance, and cautious banking for foreign structures.

A GBC means an FSC licence (~$1,950/year) plus a management company and resident director/substance. Government fees alone set a high floor before private fees. Attractive for holdings/treaties; expensive if you only wanted a cheap shell. Do not compare it to a Wyoming LLC.

Full business sheet: substance, CFC, setup path, FAQ

Real estate: investing

• Rental income tax : 15%
• Capital gains (personal holding) : 0%
• Capital gains (via company) : 0% / régime sociétés (indicatif)
• Public debt / GDP : 83%
• Currency : MUR

Reference listings portal : Lexpress Property

Compare this market in Real-estate Ranking

Moving there: living and residence

All residence routes, steps and costs

Go deeper on Mauritius

The 16 reference countries

Each country fits a different profile. Pick the one that matches yours.

• Bulgaria For freelancers and small companies who want the EU's lowest tax (10%) with the euro and low living costs.
• Estonia For digital freelancers who want an EU company run remotely and profits reinvested.
• Georgia For tight budgets: low-cost company and life, 1% on turnover under small business status, with real geopolitical risk.
• Paraguay For maximising territorial taxation on a small budget: accessible residence and 10% corporate tax.
• USA: Wyoming (LLC) For non-US residents who want a light, cheap LLC to invoice outside the United States.
• Panama For foreign income under territorial tax and a dollarised life in Latin America.
• Poland For entrepreneurs who want a large, growing EU market, the 'Estonian' CIT for SMEs and profitable rental property.
• Portugal (Mainland) For families and freelancers who want a calm EU base, with normal taxation outside incentive regimes.
• Uruguay (Normal) For families who want South America's most solid democratic stability.
• Hong Kong (SAR) For Asian trading and services under territorial tax, if exposure to Beijing is acceptable.
• Mauritius For holdings facing Africa and India, and a stable, French-speaking island life.
• Singapore For Asia-facing founders who want top-tier banking reputation and accept high costs.
• South Cyprus (Non-Dom) For an EU holding and the non-dom regime (dividends exempt from SDC), against the backdrop of a divided island.
• UAE: Dubai (Freezones) For high earners who want 0% personal tax and accept a high structure cost.
• Malta (Non-Dom) For an EU residence under the non-dom regime, if the compliance budget is high.
• Switzerland: Zug For maximum stability and asset safety, on a high budget.