Relocate to Mauritius

Why choose Mauritius

Over the years, Mauritius has established itself as a destination of choice for entrepreneurs, investors and international executives seeking a high quality of life combined with a competitive economic and tax environment. Located in the Indian Ocean, roughly 11 hours' flight from Paris, the island offers a rare balance between economic dynamism and pleasant living.

Several factors explain the appeal of Mauritius for French-speaking expatriates:

• French-English bilingualism: French is widely spoken in daily life, which considerably eases the integration of French speakers. English is the language of business and administration
• Political stability and security: a parliamentary democracy that has been stable since independence in 1968, with strong institutions, a legal system inherited from both French and English law, and a secure environment
• Tropical climate: pleasant temperatures year-round (22-33°C), abundant sunshine and varied landscapes ranging from beaches to mountains and tropical forests
• International connectivity: direct flights to Europe, Africa, Asia and the Middle East, and modern digital infrastructure with a well-developed fibre-optic network
• A multicultural society: Mauritius is a crossroads of cultures (Indo-Mauritian, Creole, Chinese, Franco-Mauritian) that makes tolerance and openness its core values
• An attractive tax framework: progressive income tax (0% up to MUR 500,000, then 10%, 20% and 35% above MUR 12,000,000), no wealth tax, no inheritance tax and no capital gains tax for individuals

Relocation procedures

Relocating to Mauritius as an entrepreneur or investor involves coordinating several administrative procedures in a logical order:

1. Obtaining a residence permit: an Occupation Permit (investor or professional category), a Premium Visa for remote workers, or a residence permit through property acquisition under an approved programme. See our detailed guides on investor permits and work permits
2. Setting up your company: if your project involves an activity in or through Mauritius, incorporating a company (local company, GBC or Authorised Company) is a key step. Sunibel Corporate Services assists you in choosing the structure and with all the formalities
3. Opening a bank account: personal and/or professional, essential for your day-to-day operations and for demonstrating your substance in Mauritius
4. Finding accommodation: rental or purchase under an approved programme, depending on your preferences and the length of your stay
5. Enrolling children in school: registration at a suitable school, anticipating waiting lists at the most sought-after establishments
6. Health insurance: taking out health cover suited to expatriation

Housing

The Mauritian property market offers a wide range of options, from city-centre apartments to seafront villas with a swimming pool. The areas most popular with expatriates vary according to the lifestyle sought:

• Grand Baie (north): a cosmopolitan and lively atmosphere, with numerous restaurants, shops and water activities. An area favoured by the French-speaking expatriate community
• Tamarin / Black River (west): a more residential and natural setting, spectacular sunsets, surfing and proximity to the Black River Gorges National Park
• Moka / Ébène (centre): a rapidly developing business hub, home to the Moka Smart City campus, with a cooler climate at altitude. Suited to families working in the technology and financial sectors
• Flic en Flac (west): a long white-sand beach, a relaxed atmosphere, a good compromise between accessibility and seaside quality of life

Renting

Rents vary considerably depending on the area and type of property. As a guide, a furnished 2-bedroom apartment rents for between EUR 600 and 1,200 per month in sought-after residential areas, while a 3-4 bedroom villa with a pool ranges from EUR 1,500 to 3,500 per month. Rental agreements are generally concluded for a one-year term, renewable.

Purchasing (PDS)

Foreigners wishing to purchase property in Mauritius can do so under the Property Development Scheme (PDS) or the Smart City Scheme. The minimum investment required to obtain a residence permit is USD 375,000. These programmes offer quality properties (villas, apartments, penthouses) in secure residences with services.

Schooling

Mauritius has a diverse educational offering, in both the public and private systems:

• Lycée La Bourdonnais: a French school accredited by the AEFE, delivering the French national curriculum from nursery through to the final year of secondary school. A highly sought-after school with waiting lists; early application is advised
• École du Nord and École du Centre: French schools offering the French curriculum up to lower secondary level
• International schools: Northfields International High School, Clavis International Primary School and Le Bocage International School offer international programmes (IB, Cambridge) in English
• Bilingual schools: several establishments offer bilingual French-English teaching, allowing children to benefit from both systems

Tuition fees at private international schools range from EUR 3,000 to 10,000 per year, depending on the establishment and level.

Healthcare

The Mauritian healthcare system comprises a free public network and a rapidly developing private sector. For expatriates, use of the private sector is generally preferred:

• Modern private clinics with recent technical facilities
• Internationally trained doctors (France, United Kingdom, India, South Africa)
• Common specialties available locally: general medicine, paediatrics, cardiology, orthopaedics, gynaecology, dermatology
• For highly specialised procedures or complex cases, evacuation is possible to Reunion Island (1.5 hours by air) or South Africa

International health insurance is essential. Premiums vary according to age, coverage and insurer, but expect to pay between EUR 1,500 and 4,000 per year for comprehensive individual cover.

Cost of living

The cost of living in Mauritius is generally lower than in Western Europe, but with significant disparities depending on the spending category:

• Less expensive than in Europe: rent (outside PDS), local dining, fresh fruit and vegetables, personal services (domestic help, gardening), transport
• Comparable or higher prices: imported products (cheeses, cold meats, wines), cars (high excise duties), certain electronic equipment
• Variable: food can be very affordable if local products and markets are favoured, but the budget increases significantly if European consumption habits are maintained

Note: the Mauritian rupee (MUR) has undergone a gradual depreciation in recent years, which makes the cost of living even more affordable for expatriates earning income in euros or dollars.

Personal taxation

The taxation of individuals resident in Mauritius is one of the jurisdiction's main attractions:

• Progressive income tax scale: from 0% to 35% depending on income, with a 0% bracket up to MUR 500,000 (Finance Act 2026)
• No wealth tax
• No inheritance tax or gift tax
• No capital gains tax for individuals
• Foreign-source income: taxed only if remitted to Mauritius, for certain categories of income, subject to conditions

For a detailed analysis of tax residency in Mauritius, see our dedicated page on tax residency. For corporate taxation, see our guide on corporate taxation in Mauritius.

Residence permits

Several routes to residency exist for foreigners wishing to settle in Mauritius:

• Occupation Permit — Investor: for entrepreneurs setting up or investing in a company in Mauritius
• Occupation Permit — Professional: for executives and professionals employed by a Mauritian company
• Premium Visa: a one-year (renewable) residence permit for remote workers and retirees
• Residence through property investment: a permit granted to purchasers of property under a PDS or Smart City programme for a minimum amount of USD 375,000
• Retirement permit: for persons over 50 with regular income transferred to Mauritius

Sunibel Corporate Services assists you in choosing the permit best suited to your situation and with all the administrative procedures.