The legal system of Mauritius
Mauritius was French then British and kept both legacies, split by subject: the Code Civil Mauricien and Code de Commerce remain the substantive law of obligations, property and commerce, while procedure, evidence, criminal law and the court structure are English. Getting the split wrong is the classic error — a contract or property question is decided from the French code and French doctrine, while how it is pleaded and proved is English. Codes and judgments appear in both English and French.
Legal tradition
Mauritius belongs to the mixed french civil law and english common law tradition. Mauritius was French then British and kept both legacies, split by subject: the Code Civil Mauricien and Code de Commerce remain the substantive law of obligations, property and commerce, while procedure, evidence, criminal law and the court structure are English. Getting the split wrong is the classic error — a contract or property question is decided from the French code and French doctrine, while how it is pleaded and proved is English. Codes and judgments appear in both English and French.
How power is divided
Unitary, with Rodrigues holding a statutory autonomous status and its own Regional Assembly, and Agalega and St Brandon administered as outer islands.
Where law comes from
- Constitution
- Supreme law; inconsistent legislation is void.
- Code Civil Mauricien and Code de Commerce
- Substantive law of obligations, property and commerce.
- Acts of the National Assembly
- Primary legislation, largely in English.
- English procedure and evidence
- Court practice, criminal law and evidence follow English models.
- Privy Council and Supreme Court precedent
- Binding; Privy Council decisions are the highest authority.
The legal profession
A three-branch profession unusual in the region: barristers hold rights of audience, attorneys handle procedure and instruct barristers, and notaries deal with conveyancing and authenticated instruments under the civil-law tradition.
Law by topic in Mauritius
- Family LawCivil Code family law with civil and religious marriage and no same-sex marriageMarriage and divorce are governed by the Code Civil Mauricien, with civil marriage before an officer of civil status and religious marriage recognised where the celebrant is authorised. The Children's Act 2020 consolidated child protection. The Supreme Court decriminalised same-sex conduct in 2023, but same-sex marriage is not available.
- Employment & LabourWorkers' Rights Act 2019 with the Portable Retirement Gratuity FundThe Workers' Rights Act 2019 replaced the Employment Rights Act 2008, introducing the Portable Retirement Gratuity Fund so that gratuity accrues centrally and follows the worker between employers. Dismissal requires justification and a hearing, and the Employment Relations Tribunal and Industrial Court adjudicate.
- Constitutional Law1968 Constitution, a Supreme Court, and a retained appeal to the Privy CouncilThe 1968 Constitution is the supreme law, with Chapter II fundamental rights enforceable in the Supreme Court. Mauritius is a parliamentary republic with a ceremonial President. Uniquely among African states alongside Seychelles, final appeals in many matters still lie to the Judicial Committee of the Privy Council in London.
- Business & CorporateCompanies Act 2001 on Commonwealth lines with the Global Business regimeThe Companies Act 2001 follows New Zealand and Commonwealth models rather than French law, despite the French Civil Code governing private law. The Financial Services Commission licenses Global Business Companies and Authorised Companies, which underpin Mauritius's role as a conduit for investment into India and Africa.
- Immigration & NationalityOccupation and Premium Visa routes with residence tied to investment thresholdsThe Immigration Act governs entry and residence, with the Occupation Permit serving as combined work and residence authorisation for investors, professionals and self-employed applicants. The Premium Visa allows extended remote-work stays, and property purchase above a threshold confers residence.
- Criminal LawCriminal Code of French origin with English procedure and no death penaltyThe Criminal Code derives from the French code but is applied through English-style adversarial procedure with the Director of Public Prosecutions conducting prosecutions. The death penalty was abolished in 1995. The Supreme Court held the sodomy provision unconstitutional in 2023.
- Civil ProcedureEnglish-style procedure over French substantive law, with Privy Council appealsCivil procedure and evidence are English, administered by the Supreme Court and its Commercial and Family Divisions, while the substantive claim is pleaded under the Code Civil. Prescription follows the Civil Code — generally ten years for personal actions since the 2005 reform, and shorter for specific claims.
- Tax Law15 per cent corporate tax with partial exemption and an extensive treaty networkThe Income Tax Act 1995 charges corporate tax at 15 per cent, with an 80 per cent partial exemption available on certain foreign-source income for global business companies, subject to substance conditions. VAT is 15 per cent. The double-tax treaty network, historically including the India treaty, is the jurisdiction's principal asset.
- Property & LandFrench Civil Code ownership with a torrens-style register and restrictions on non-citizensProperty law is governed by the Code Civil Mauricien, derived from the Code Napoléon, so ownership, servitudes and the hypothèque follow French concepts. Transcription in the Registrar-General's office gives effect against third parties. Non-citizens may acquire residential property only within approved schemes such as the IRS, RES and PDS.
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