To be a Mauritian tax resident, you must first obtain a residence permit by purchasing real estate costing more than 500,000 USD or be in possession of an Occupation Permit. You must also reside in Mauritius at least 183 days per year.
Mauritian tax benefits:
Income tax is of only 15%
There is no tax on wealth
No tax on capital gain when reselling your property
No social security tax, property tax or housing tax