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.