Leaving Mauritius in 2026: when your tax residency really ends

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You are moving your base out of Mauritius and want the MRA file closed without surprises. After reading, you will know which income year you really stop being resident, what to file and cancel, and what Mauritius can still tax once you are gone.

Ceasing Mauritius tax residency in 2026: the key figures

What changed for 2026

• New 35% band. Under the Finance Act 2026, chargeable income above Rs 12 million is taxed at 35% from income year 2026-27. A big leaving bonus or a property-related income spike can land there.
• Fair Share Contribution ends after 2025-26. The 15% contribution on individuals above Rs 12 million now applies to income year 2025-26 only. It is collected with your return.
• Crypto reporting. Mauritius signed the CARF agreement on 12 December 2025, per the MRA CARF communiqué. Once exchanges start, crypto-asset data can reach your new country of residence.

The residence tests in section 73 ITA are unchanged.

Is this guide for you?

Read on if you…

• are moving your base from Mauritius to another country in 2026 or 2027
• hold a Premium Visa, Golden Visa or Occupation Permit and need to wind it down
• keep Mauritian income after you leave, such as rent, a local salary or a company

Probably not your case if you…

• leave for a few months and come back within the same income year
• are a Mauritian citizen keeping your family home on the island, where domicile may keep you resident

When exactly do you stop being resident?

You become non-resident for the first income year in which you meet none of the three section 73 tests. The MRA foreign income page lists them. Our guide to Mauritius tax residency rules explains each one.

Here's the catch. The 270-day test looks back two income years. If you spent 300 days in Mauritius last year, you are already over 270. Leaving on 2 July does not make you non-resident for the new income year.

In practice, a full-time resident who leaves in June or August 2026 is typically non-resident only from 2028-29. On a literal reading of section 73, the look-back works even in a year with zero days. Light earlier years shorten the tail.

Does lingering residence actually cost you tax?

Often little, but not nothing. As a resident you are taxed on Mauritian income and on foreign income remitted to Mauritius. If you stop sending money to Mauritius, your foreign salary is not taxed there.

The real issues are elsewhere. You may still have to file. And you can be resident in two countries at once, so the treaty tie-breaker becomes decisive.

Is there an exit tax when you leave Mauritius?

Mauritius has no departure charge for individuals in its Income Tax Act. Even a deemed sale would not bite on a portfolio: the MRA exempt income list exempts gains from the sale of units, securities or debt obligations.

Property is different. Selling Mauritian real estate brings land transfer and registration charges, whether you are resident or not. Budget for them before you sign. Our capital gains tax guide for Mauritius covers the detail.

Good news: your new country may give you a step-up – a reset of your asset values on arrival. Check that before you sell anything.

What should you file and cancel before you go?

1. Map your days. Count presence for the current income year and the two before. Pick a departure date with the window in mind.
2. Tell your employer. Your final pay goes through PAYE. Keep your final payslips so your last return matches what was withheld.
3. Settle CSG if self-employed. Self-employed people pay CSG monthly or annually; the annual return is due by 15 October (MRA CSG page).
4. Wind down your permit with the EDB. Occupation Permits are tied to your job or business. Ask the Economic Development Board how to cancel yours and return residence documents.
5. File your final returns. Keep filing for every income year in which you have chargeable income or meet the filing triggers (MRA filing rules).
6. Keep your MRA access and address current. Assessments and refunds still reach you through your Tax Account Number.
7. Collect proof of departure. Exit stamps, lease termination and your new registration abroad support both your Mauritian and your new-country position.

What does Mauritius still tax after you leave?

As a non-resident you are taxed only on income derived from or accruing in Mauritius. You lose reliefs, deductions and allowances, per the MRA.

• Rent from Mauritian property stays taxable in Mauritius on the normal scale.
• Salary for work done in Mauritius stays taxable there.
• Bank interest: interest on a balance held by a non-resident individual with a bank licensed under the Banking Act 2004 is exempt.
• Dividends from Mauritian resident companies are exempt.
• Retirement pensions paid to Mauritian citizens who are not resident are exempt up to a set allowance.

If you keep a Mauritian company and run it from abroad, check where it is managed and what substance it keeps. See legal forms of business in Mauritius.

How does the treaty protect you during lingering years?

During a lingering year, your new country will usually treat you as resident too. The MRA lists 45 tax treaties, with partners such as France, the UK, Germany, the UAE, Singapore and South Africa. Their tie-breaker looks at your permanent home first.

So close or let your Mauritian home before you go. If a treaty applies and your only home is in the new country, you are usually treaty-resident there. Morocco's treaty still awaits ratification and Ethiopia has none, so compare the exit steps for Morocco and Ethiopia.

Common mistakes (and what they cost)

• Assuming you are non-resident from the day you leave → the 270-day look-back keeps you resident, and a missed return costs Rs 2,000 per month, up to Rs 5,000 if you are not in business.
• Paying the final tax late → a 1% penalty for an individual not in business, plus 0.25% interest per month (MRA penalties).
• Keeping a home available in Mauritius → you risk losing the treaty tie-breaker during the lingering years.
• Long holidays after leaving → visits restart the 183-day and 270-day counts and can stretch residence by another year.
• Remitting foreign income while still resident → transfers into Mauritius in a lingering year are taxable, up to 20% (35% above Rs 12 million).

Frequently asked questions

Does Mauritius have an exit tax?

No. Mauritius does not tax individuals on departure. Gains from the sale of units, securities and debt obligations are exempt anyway, so your portfolio is not hit. Property is the practical exception: selling Mauritian real estate triggers land transfer and registration charges, whether or not you are still resident.

When do I become non-resident after leaving Mauritius?

From the first income year (1 July to 30 June) in which you spend fewer than 183 days there, fewer than 270 days across that year and the two before, and are not domiciled there. Because of the three-year window, a full-time resident who leaves in mid-2026 is typically non-resident only from 2028-29, even with no visits.

Do I need to file a final tax return when I leave?

Yes, for every income year in which you have chargeable income or meet a filing trigger, such as net income above Rs 500,000. Returns are due by 15 October after the income year ends. For 2025-26, the MRA waived penalties for returns filed and paid by 30 October 2026.

Can I keep my Mauritian bank account after leaving?

Yes. Interest on a balance held by a non-resident individual with a licensed Mauritian bank is exempt from Mauritian tax. Your bank will update your status and may report the account to your new country under the Common Reporting Standard. Your new country may then tax the interest.

Will Mauritius still tax my rental income after I leave?

Yes. Rent from Mauritian property is income derived from Mauritius, so it stays taxable there at 0% to 35% in 2026-27. As a non-resident you cannot claim reliefs, deductions and allowances. Your new country may also tax the rent, with a credit for Mauritian tax if a treaty applies.

What if I come back to Mauritius for long holidays?

Count carefully. Visits add to both day tests. Heavy presence in the two years before can push your three-year total over 270 days, even with a short visit. You would then be resident again for that income year, and remitted foreign income becomes taxable.

Related guides

• Mauritius tax residency rules explained
• How to obtain Mauritius tax residency
• Capital gains tax in Mauritius
• Mauritius tax landscape overview
• Tax fraud regulations of Mauritius
• Ceasing tax residency in Morocco
• All country tax guides

Sources

• Foreign income and resident individuals – Mauritius Revenue Authority
• Exempt income – Mauritius Revenue Authority
• Finance Act 2026 (Act No. 14 of 2026) – Mauritius Revenue Authority
• Penalty and interest – Mauritius Revenue Authority
• Extension of e-filing deadline 2026 – Mauritius Revenue Authority
• Double taxation agreements – Mauritius Revenue Authority
• CARF communiqué – Mauritius Revenue Authority
• Mauritius individual residence – PwC Worldwide Tax Summaries (secondary)

This guide is general information, not personalised tax advice. See how we research and review.