HomeAnswersIs there capital gains tax in Mauritius?

Is there capital gains tax in Mauritius?

Direct Answer

No. Mauritius has no capital gains tax on any asset — property, shares, cryptocurrency, or anything else.

No capital gains tax in Mauritius

Zero CGT, ever, on any asset. Sell a villa, shares, business, or crypto — no Mauritius CGT.

**No inheritance tax either.**

International comparison

| Country | CGT rate | |---------|----------| | Mauritius | 0% | | South Africa | ~18% effective | | UK | 18-24% | | France | 30% flat | | Australia | ~23.5% |

Caveat

Habitual property trading may be reclassified as trading income (15% income tax). One-off sales are not affected.

Home country tax

If you remain tax resident in SA, UK, or Australia, your home country may still tax the gain. Formally breaking home country residency is essential.

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