Mauritius Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
No capital gains tax
Wealth & Inheritance
Practical Notes
No capital gains or withholding taxes. Growing financial services sector.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Global Business Companies
- Freeport regime
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Mauritius?
Mauritius has a top personal income tax rate of 20%. The tax structure is: Progressive 0-20%. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Mauritius?
Mauritius uses a worldwide system for foreign income. Residents taxed on worldwide income
What are the residency requirements for Mauritius?
Tax residency in Mauritius generally requires 183 days of physical presence. 183 days required for tax residency. Always verify current rules with official sources.
Is there a wealth tax in Mauritius?
No, Mauritius does not have a wealth tax. No wealth tax
What is the corporate tax rate in Mauritius?
The corporate tax rate in Mauritius is 15%. 15% corporate tax; 3% for export companies