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Mauritius Tax Guide
AfricaLast verified June 2026Worldwide system
- Top income tax
- 20%
- Capital gains
- 0%
- Corporate
- 15%
- VAT / GST
- 15%
- Residency test
- 183 days
Progressive 0-20%
In short
- Mauritius offers a 20% top rate, stable politics, bilingual English and French, and a straightforward Premium Visa for remote workers.
- No newcomer tax regime: the standard rates above apply to new residents.
- Watch out: It is a long flight from almost anywhere, internet is modest, and cyclone season runs from November to April.
Verified June 2026 · 3 sources
Recent changes
No changes logged since the last full verification.
Full change logBest for
- Zero capital gains
No CGT on investment, property, or crypto disposals (subject to "investor" classification).
- No wealth tax
No annual tax on net worth or assets.
- No inheritance tax
Estate and lifetime transfers not subject to inheritance tax.
- HNW wealth haven
No wealth tax, no inheritance, low or zero income tax, zero CGT — full-stack wealth-friendly.
Personal Income Tax
Residency, rates, foreign income, capital gains, wealth and inheritance, special regimes+
Personal Income Tax
Residency, rates, foreign income, capital gains, wealth and inheritance, special regimesTax 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 rate, withholding, VAT, substance, Pillar Two and treaties+
Business & Corporate Tax
Corporate rate, withholding, VAT, substance, Pillar Two and treatiesCorporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Global Business Companies
- Freeport regime
- 80% partial exemption (effective 3%)
OECD Pillar Two (15% global minimum tax)
Pillar Two implementation under consideration. Mauritius introduced an Alternative Minimum Tax on selected sectors from FY starting 1 July 2026 but a full GloBE DMTT is not yet enacted.
See full implementation trackerTax Treaty Network
No US tax treaty (the historic Mauritius-India treaty was renegotiated to remove the most aggressive treaty-shopping benefits in 2017). UK, France, India, China all in force.
See full treaty matrixBeyond tax
Living in Mauritius
Mauritius offers a 20% top rate, stable politics, bilingual English and French, and a straightforward Premium Visa for remote workers.
- Expat hub
- Grand Baie
- Monthly budget
- ~$2,000
- Climate
- Tropical, 25°C
- Time zone
- UTC+4
- Tax82
- Cost of living$$
- Safety70
- Healthcare65
- English70
- Internet50 Mbps
- Warm climate100
- Residency access70
- Scores 0-100, higher is better. Editorial composite ratings; see method.
Ways to get residency
- Premium VisaUS$1,500/month foreign income, health insurance; 1 year renewable
- Occupation PermitInvestor, professional or self-employed criteria set by the Economic Development Board
- Residence through propertyPurchase of property above US$375,000 in approved schemes
Watch out: It is a long flight from almost anywhere, internet is modest, and cyclone season runs from November to April.
See how Mauritius ranks for remote workers, retirees and familiesData Sources
Last verified: June 2026. Always check official sources before making a decision.
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?
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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?
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No, Mauritius does not have a wealth tax. No wealth tax
What is the corporate tax rate in Mauritius?
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The corporate tax rate in Mauritius is 15%. 15% standard corporate rate; 80% partial exemption brings effective rate to 3% on qualifying foreign-source income (foreign dividends, interest, IP royalties, capital gains on foreign participations) for companies meeting substance tests. From 1 July 2026: an Alternative Minimum Tax applies to companies in hotel, insurance, financial intermediation, real estate and telecom sectors.
US citizen moving to Mauritius? Read this first.
Mauritius's mid-range personal tax rate (20%) makes the FEIE-vs-FTC choice less obvious for US citizens.
- •If your earned income is at or below the ~$130k FEIE cap and your local effective rate is low, FEIE may dominate. If income is significantly above the cap, FTC usually wins.
- •Both can be combined on different income streams in the same year, but FEIE once revoked cannot be re-elected for 5 years without IRS consent — choose carefully.
- •Self-employment tax is owed in full — Mauritius has no totalization agreement with the US.
- •Investment income (dividends, capital gains): taxed by Mauritius at local rates, then FTC offsets the US side.
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