Mauritius tax incentives for expats and digital nomads in 2026: what you pay

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

You work remotely or run a business online, and Mauritius is on your shortlist. You want to know which visa fits and what you would really pay. This guide covers the 2026 visa and permit routes, how each one interacts with tax, and the legal ways to keep your bill low.

Mauritius expat and digital nomad tax incentives in 2026: the key figures

What changed for 2026

• Golden Visa added to the tax rules. The Finance Act 2026 renames section 73B ITA "Premium visa or golden visa". Golden Visa holders now get the Premium Visa tax treatment. The EDB opened online applications on 12 November 2026.
• 35% top band. The Finance Act 2026 adds a 35% band on chargeable income above Rs 12 million. It replaces the 15% Fair Share Contribution, which now covers only the 2025–26 income year.
• Higher salary floor for professionals. The Professional Occupation Permit now requires Rs 50,000 basic salary a month. Holders approved under the old Rs 30,000 criterion get one renewal under it.
• New fee. A non-refundable USD 50 application fee applies to Occupation Permit and Retired Residence Permit applications from 1 December 2025.

Is this guide for you?

Read on if you…

• work remotely for a foreign employer or foreign clients and want to base yourself in Mauritius;
• plan to set up a business, invest or retire on the island;
• want to know whether income earned abroad will be taxed.

Probably not your case if you…

• will stay only a few weeks a year as a tourist;
• are a US citizen, since the US taxes your worldwide income wherever you live.

Does Mauritius have a special tax regime for expats?

No, not in the sense of a flat-rate or non-dom regime that you apply for. Mauritius does not need one. Its general rules already give newcomers three advantages.

1. Low progressive rates. For 2025–26, the first Rs 500,000 of chargeable income is taxed at 0%, the next Rs 500,000 at 10% and the rest at 20%. From 2026–27, 20% runs up to Rs 12 million and 35% applies above.
2. Remittance basis for foreign income. A resident is taxed on income derived in Mauritius or remitted to Mauritius, according to the MRA's foreign income page. Under section 5(3) ITA, foreign income counts as derived when it is received in Mauritius.
3. No tax on gains or wealth. Gains from selling units, securities or debt obligations are exempt income. There is no wealth, inheritance or gift tax.

For 2025–26 only, very high earners also pay the 15% Fair Share Contribution on leviable income above Rs 12 million. The specific taxes in Mauritius guide covers it.

How does the Premium Visa work for digital nomads?

The Premium Visa is Mauritius's long-stay visa for remote workers, retirees and their families. It is run by the Economic Development Board (EDB).

The main conditions

According to the EDB's Premium Visa page:

• the visa runs for more than six months and up to one year, and is renewable;
• it is issued free of charge, online, through the EDB portal;
• your main place of business and source of income must be outside Mauritius;
• you must not enter the Mauritian labour market;
• you need sufficient travel and health insurance for the initial stay.

The EDB page does not state a minimum income. Expect to show how you will support yourself, with supporting documents.

What it means for tax

Here's the catch: the visa does not decide your tax position. Days do. Spend 183 days or more in Mauritius in an income year and you are resident. See tax residency in Mauritius for all the tests.

Once resident, section 73B ITA helps Premium Visa holders. The Budget Annex (para. 12.1) summarises it: income from foreign employment is taxed only where remitted. Spending in Mauritius with a foreign card is not treated as a remittance.

The ICT services trap

Not every remote income is "foreign". The Finance Act 2026 adds to section 74 ITA "income derived by a person from the provision of ICT services supplied in Mauritius". If you are a self-employed developer or designer working from the island, that income may now be Mauritian-source. The exact reach for foreign clients is not yet clarified by MRA guidance, and the place of supply decides it.

What is the Golden Visa?

The Golden Visa is for investors. The Budget Annex (para. 12.1) describes it as follows:

• you undertake to invest at least USD 1 million within your first 12 months in Mauritius;
• the stay is up to two years, renewable;
• you get the same incentives as a Premium Visa holder, including the remittance rule for foreign employment income;
• after the minimum investment, you can apply for a Permanent Residence Permit.

Applications go through the National Electronic Licensing System since 12 November 2026, per the EDB announcement.

Which permit fits you if you want to work, invest or retire locally?

If you will work for a Mauritian company or run a local business, you need an Occupation Permit (OP). It combines work and residence rights.

Sources: the EDB pages for the Investor and Self-Employed routes, and the retiree permit. Renewal turnover tests rise in later years, so check the EDB conditions for your route.

What it means for tax

An OP Professional is a normal employment. Your salary is taxed through PAYE at the standard rates, and CSG social contributions apply. An Investor or Self-Employed OP usually means a Mauritian company or sole trader business, with Mauritian-source profits. See legal forms of business in Mauritius for the structures.

How do you keep your Mauritius tax bill low, legally?

1. Keep foreign income abroad until you need it. Under the remittance basis, foreign income you do not bring in is not taxed in Mauritius.
2. Use your foreign card for local spending, if you hold a Premium or Golden Visa. It is not treated as a remittance.
3. Use the 0% band. The first Rs 500,000 is taxed at 0%. Check personal tax deductions and benefits of Mauritius for what still reduces your base.
4. Realise gains while resident. Gains on units and securities are exempt, so you can reset your cost basis before moving on.
5. Get a tax residence certificate. The MRA issues one to residents. It is your evidence when you claim relief under one of the 45 tax treaties Mauritius has concluded.

Common mistakes (and what they cost)

• Thinking the Premium Visa makes you tax-free → after 183 days you are resident, and remitted foreign income is taxed at up to 20%, or 35% above Rs 12 million from 2026–27.
• Freelancing in ICT services from the island and calling it foreign income → since the Finance Act 2026, it may be Mauritian-source and taxable in full, remitted or not.
• Working for Mauritian clients on a Premium Visa → it breaches the rule against entering the local labour market and puts your renewal at risk.
• Transferring all your savings to a Mauritian account at once → income received in Mauritius is taxable, so an unplanned transfer can enlarge your bill.
• Missing the annual return → Rs 2,000 a month late-filing penalty, capped at Rs 5,000 for individuals not in business, plus 0.25% monthly interest on unpaid tax (MRA penalties).

Frequently asked questions

Does Mauritius have a digital nomad visa?

Yes. The Premium Visa lets remote workers, retirees and their families stay for more than six months and up to one year, renewable. It is free and issued online by the EDB. Your income and main place of business must be outside Mauritius, and you cannot take a local job. Staying 183 days or more makes you tax-resident.

Do digital nomads pay tax in Mauritius?

Only if they become resident or earn Mauritian-source income. Residence starts at 183 days in the income year, among other tests. Once resident, Premium Visa holders are taxed on foreign employment income only when it is remitted, at 0%, 10% or 20% (35% above Rs 12 million from 2026–27). ICT services supplied from Mauritius may count as local income since the Finance Act 2026.

Is foreign income taxed in Mauritius?

For residents, foreign income is taxed when it is received in Mauritius, under section 5(3) of the Income Tax Act. Income kept and spent abroad is not taxed there. Premium and Golden Visa holders can also spend locally with a foreign card without it counting as a remittance. Mauritian-source income, such as a local salary, is always taxable.

What is the minimum salary for a Mauritius Occupation Permit?

For the Professional Occupation Permit, the minimum basic salary is Rs 50,000 a month in 2026. Holders approved under the earlier Rs 30,000 criterion can renew once under it. The Investor route needs USD 100,000 of investment, and the Self-Employed route an initial transfer of USD 50,000. The EDB processes all permits.

Can I get residency in Mauritius by buying property?

Yes. Under the Property Development Scheme, a non-citizen buying a residential property for more than USD 375,000 is granted a residence permit. Duties apply on the transfer. A residence permit does not make you tax-resident: the day count and the other legal tests do.

What is the Mauritius Golden Visa?

It is an investor visa launched online on 12 November 2026. You commit to invest at least USD 1 million within your first 12 months. You can stay up to two years, renewable, and get the Premium Visa tax treatment, including taxation of foreign employment income only when remitted. It can lead to a Permanent Residence Permit.

Related guides

• How to obtain tax residency in Mauritius: your move plan
• Tax residency in Mauritius: the day-count tests
• Personal tax deductions and benefits of Mauritius
• Legal forms of business in Mauritius
• Tax incentives for expats and digital nomads in Morocco
• Tax incentives for expats and digital nomads in Ethiopia
• All country tax guides

Sources

• Mauritius Premium Visa – Economic Development Board
• Professional Occupation Permit – Economic Development Board
• Mauritius Golden Visa now live on NELS – Economic Development Board
• Finance Act 2026 – Mauritius Revenue Authority
• Foreign income – Mauritius Revenue Authority
• Annex to the Budget Speech 2026–2027 – Government of Mauritius
• Income Tax Act 1995, consolidated to Finance Act 2026 – Mauritius Revenue Authority

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