Source: Legifrance \u2013 CGI, article 167 bis<\/a>.<\/p>\nCautionary advice:<\/strong> Exit tax cannot be "managed" at the last minute. If you have a significant securities portfolio, a company, or a planned sale, you must consider the impact well in advance.<\/p>\nFAQ \u2013 Tax expatriation 2026 (including Mauritius)<\/h2>\nHow to become a tax resident in Mauritius in 2026?<\/h3>\n
The safest approach is to build a \u201creal\u201d residence: housing, presence, daily life, and above all, a Status<\/em> Clear (Occupation Permit \/ Residence Permit). The official criteria (investor, professional, retired non-citizen) are detailed in the annexes applicable via the Economic Development Board, with precise guidelines (e.g., salary thresholds, transfers for retirees, conditions for investors). Successful tax expatriation also depends on consistency with your country of origin: you must prove your departure and avoid maintaining your primary residence elsewhere.<\/p>\nIs Mauritius a \u201ctax haven\u201d in 2026?<\/h3>\n
Mauritius is more of a jurisdiction with competitive and structured taxation<\/strong>. The income tax scale was clarified as of July 1, 2025 (0% \/ 10% \/ 20%), and certain types of income are explicitly exempt (for example, dividends paid by a resident company). At the same time, international rules are evolving: mechanisms such as the QDMTT (minimum tax for certain groups) are appearing in the 2025\/26 Budget. In other words, it's less a matter of "opacity" than a framework to be optimized methodically and substantively.<\/p>\nWhat mistakes cause a tax expatriation to fail (and trigger an audit)?<\/h3>\n
Typical mistakes include maintaining one's family home in the country of origin, spending too much time there, keeping the main business activity there, or leaving the "center of economic interests" there (running the company from the former country, invoicing most of the business there, etc.). Another point to consider is confusing tax residency with a simple visa\/tourism permit. Finally, many underestimate the importance of documentation: without proof (lease, invoices, proof of presence, contracts), discussions become difficult. By 2026, overall consistency (life, business, banking) will be just as important as the tax rate.<\/p>\n
Can I keep a company in my country of origin while being a resident of Mauritius?<\/h3>\n
It's sometimes possible, but it's a sensitive issue. The main risk is that the tax authorities of the country of origin will consider that the company is actually run from its territory (effective management, team, decisions, signatures), or that a permanent establishment exists. In this case, the tax laws of the country of origin may continue to apply (in whole or in part), thus negating the intended benefit. The solution generally involves a clear organizational structure: governance, substance, contracts, decision-making bodies, and alignment between operational reality and documentation.<\/p>\n
And now ?<\/h2>\n
If your goal is to settle in Mauritius<\/strong> with a coherent expatriation plan (permits, accommodation, banking, schooling, real estate, business creation), Expat Mauritius<\/a> can assist you throughout the entire installation project, with local expertise and comprehensive support. To move forward quickly, also explore their expatriation guides<\/a> and the page Living in Mauritius<\/a> (Turnkey expatriation & real estate).<\/p>","protected":false},"excerpt":{"rendered":"S\u2019expatrier fiscalement en 2026 se pr\u00e9pare. Si vous recherchez les destinations les plus avantageuses pour optimiser l\u00e9galement votre imposition, vous devez comparer bien plus que le \u201ctaux d\u2019imp\u00f4t\u201d. En 2026, les administrations fiscales croisent davantage les donn\u00e9es (r\u00e9sidence r\u00e9elle, \u00e9changes d\u2019informations, substance des soci\u00e9t\u00e9s) et certains r\u00e9gimes historiques ont \u00e9t\u00e9 revus ou ferm\u00e9s (ex. Portugal). […]<\/p>\n","protected":false},"author":1,"featured_media":723,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-724","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts\/724","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/comments?post=724"}],"version-history":[{"count":0,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts\/724\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/media\/723"}],"wp:attachment":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/media?parent=724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/categories?post=724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/tags?post=724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}