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Mauritius Tax Guide

Africa
Last verified June 2026
Sources & verification

Figures on this page were last verified against the cited sources in June 2026. Always check official sources before making a relocation or incorporation decision.

PwC Worldwide Tax Summaries — MauritiusChambers — Corporate Tax 2026 MauritiusMauritius Revenue Authority
Low Rate

Best 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 Tax Score
82/100
Very Tax Friendly
Business Tax Score
85/100
Very Tax Friendly

Personal Income Tax

Tax Residency

Day Threshold
183 days
Note
183 days required for tax residency

Income Tax Rates

Top Marginal Rate
20%
Structure
Progressive 0-20%

Foreign Income Treatment

System
Worldwide
Details
Residents taxed on worldwide income

Investment Income

Capital Gains
0%
Dividends
0%
Interest
0%

No capital gains tax

Wealth & Inheritance

Wealth Tax
No - No wealth tax
Inheritance Tax
No - No inheritance tax

Practical Notes

No capital gains or withholding taxes. Growing financial services sector.

Business & Corporate Tax

Corporate Income Tax

Headline Rate
15%
Effective Rate Note
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.
Free Zone / Incentives
Freeport and various sector incentives available

Withholding Taxes

Dividends
0%
Interest
0%
Royalties
0%

VAT / GST

Rate
15%
Note
15% VAT

Compliance & Substance

Substance Requirements
Moderate-High — partial-exemption regime requires effective management/control and locally-qualified personnel
Compliance Friction
Low - business-friendly

Notable Regimes

  • Global Business Companies
  • Freeport regime
  • 80% partial exemption (effective 3%)

OECD Pillar Two (15% global minimum tax)

Announced

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 tracker

Tax Treaty Network

US treatyNo
UK treatyYes
US totalizationNo
Total treaties~45

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 matrix

Data Sources

PwC Worldwide Tax Summaries — MauritiusChambers — Corporate Tax 2026 MauritiusMauritius Revenue Authority

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?

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% 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.
Read the full US-citizen moving-abroad guide

Need someone to actually plan Mauritius for you?

TaxAtlas covers the rates and rules. For the personal side — exit planning, residency strategy, business structure, or filings — request a response and we'll point you to relevant research or a specialist who handles Mauritius cases.

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