Mauritius tax system 2026: every tax, rate and rule in one guide

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

You are weighing Mauritius as a base for your life or your company. Before digging into details, you want the whole system on one page. Here are every major tax for 2026, the residence rules, the routes for newcomers and links to each in-depth guide.

Mauritius tax landscape in 2026: the key figures

What changed for 2026

• A 35% top band. The Finance Act 2026 (Act 14 of 2026) adds a 35% rate on chargeable income above Rs 12 million. The Budget Speech says it replaces the individual Fair Share Contribution.
• Golden Visa. The same Act extends the special tax rules of s.73B ITA from Premium Visa holders to Golden Visa holders. The EDB announced the Golden Visa live on its licensing system on 12 November 2026.
• New appeal body. The Revenue Tribunal Act 2025 replaced the Assessment Review Committee for tax appeals.
• Lower VAT threshold. Compulsory registration dropped from Rs 6 million to Rs 3 million of taxable supplies from 1 October 2025.

Is this guide for you?

Read on if you…

• are thinking of moving to Mauritius as a remote worker, founder or investor;
• already live there and want one reference for all the main taxes;
• plan to run a company from Mauritius and need the big picture first.

Probably not your case if you…

• need the detail of one tax: jump to the Mauritius tax guides list near the end;
• are a US citizen, because US tax follows you wherever you live.

How does the Mauritian tax system work?

One national system, run by the Mauritius Revenue Authority (MRA). There are no regional income taxes. The main law is the Income Tax Act 1995 (ITA).

Who is tax-resident?

The MRA foreign income page lists three tests. You are resident for an income year if:

1. your domicile is in Mauritius, unless your permanent place of abode is outside Mauritius;
2. you are present in Mauritius for 183 days or more in that income year; or
3. your presence adds up to 270 days or more over that income year and the two before it.

The third test follows the wording of s.73 ITA as summarised by PwC (secondary). The MRA's own summary mentions only the 2 preceding income years, so count all three years to be safe.

The tax residency in Mauritius guide covers counting days and treaty tie-breakers.

Worldwide or remittance basis?

A mix. A resident individual is taxed on all income derived in Mauritius or remitted to Mauritius. Foreign income kept abroad is not taxed. Under s.5(3) ITA, foreign income is deemed derived when it is received in Mauritius by you or on your behalf.

Non-residents are taxed only on net income derived from Mauritius. They cannot claim reliefs, deductions or allowances.

That remittance basis is the closest thing Mauritius has to a "non-dom" regime. It applies to every resident individual, with no application.

Tax year and deadlines

The income year runs from 1 July to 30 June. The 2026–27 income year started on 1 July 2026.

For 2025–26, the statutory deadline for individual returns was 15 October 2026. The MRA allowed filing and payment until 30 October 2026 without penalty. Employees pay through PAYE every month. Companies file within six months from the end of the month in which their accounting period ends.

What are the main taxes in Mauritius?

Personal income tax

Employment, business, rent and remitted foreign income are added together. Reliefs for dependants and other deductions reduce the total. Since 1 July 2025, the first Rs 500,000 is taxed at 0%, the next Rs 500,000 at 10%, and the rest at 20%.

For 2026–27, the Finance Act 2026 splits the top band. The 20% rate covers the next Rs 11 million; income above Rs 12 million is taxed at 35%. See personal tax deductions and benefits of Mauritius.

Social security (CSG)

The Contribution Sociale Généralisée (CSG) funds pensions. Per the MRA CSG page, a private-sector employee pays 1.5% of basic wage if it is Rs 50,000 a month or less, and 3% if it is higher. The employer pays 3% or 6%.

Self-employed people pay Rs 150 a month on net income up to Rs 10,000. Above that, the MRA self-employed CSG page sets 1.5% of 90% of monthly net income, or 3% of 90% once net income exceeds Rs 50,000.

Capital gains, dividends and interest

Mauritius has no capital gains tax. The MRA states it plainly in Tax Ruling TR 67. Gains on units, securities and debt obligations are also listed as exempt income.

Dividends paid by a company resident in Mauritius are exempt. Interest on savings or fixed deposits held by individuals in local banks is also on the MRA exempt income list. Read capital gains tax in Mauritius and cryptocurrency taxes in Mauritius.

Corporate income tax

Companies pay 15%. Companies exporting goods pay 3%. A partial exemption of 80% or 95% applies to listed income such as foreign dividends and certain interest. With 80% exempt, the effective rate on that income is 3%.

The exemption needs real substance. The MRA corporate tax page requires core income-generating activities in Mauritius, qualified staff and proportionate spending. Larger companies also pay the Fair Share Contribution.

VAT

The standard rate is 15%. Registration is compulsory above Rs 3 million of taxable supplies, per the MRA VAT FAQs. Some listed businesses, such as banking and management services, must register whatever their turnover.

Wealth, inheritance and property

There are no inheritance, estate, gift or net wealth taxes in Mauritius (PwC, secondary). Property is taxed when it changes hands, through separate transfer duties rather than income tax. The specific taxes in Mauritius guide covers those duties and the other levies.

Tax treaties

Mauritius has concluded 45 tax treaties, according to the MRA treaty page. Seven more await ratification, including Morocco. A treaty decides which country wins if you are resident in two.

What routes exist for newcomers?

Mauritius has no flat-rate expat regime. Newcomers rely on three things:

• Low general rates, including the 0% band up to Rs 500,000.
• The remittance basis for foreign income.
• Visa routes. The Premium Visa is free and lasts from over six months up to one year, renewable; you cannot enter the local labour market.

The MRA Premium Visa FAQ states that holders are taxable only to the extent money is remitted. Spending with foreign cards does not count. Golden Visa holders now fall under the same s.73B rules. Details are in tax incentives for expats and digital nomads in Mauritius.

What happens when you move in, or leave?

Moving in

1. Choose your visa or permit before you arrive.
2. Count your days: 183 in a July–June year makes you resident.
3. Keep foreign income abroad unless you need it in Mauritius.
4. Once resident, ask the MRA for a tax residence certificate to support treaty claims.

Step-by-step help: the practical guide to obtaining your tax residency in Mauritius.

Moving out

You file a return for your last income year and settle any tax due. As a non-resident, you are then taxed only on Mauritian-source income. See the practical guide to ceasing your tax residency in Mauritius.

How does running a business in Mauritius work?

Most founders use a private company registered with the Corporate and Business Registration Department. It pays 15% on chargeable income. Dividends it pays to residents are exempt income.

Freelancers can work as self-employed individuals. Their profit is taxed at personal rates, and they pay self-employed CSG.

Here's the catch. A company run from another country may be treated as resident or as having a permanent establishment there. That country can then tax the profits at its own rate. The legal forms of business in Mauritius and business expenses in Mauritius guides go further.

Common mistakes (and what they cost)

• Treating a visa as tax status → after 183 days you are resident whatever visa you hold, and remitted income becomes taxable.
• Remitting all foreign income → income that could have stayed outside the net is taxed at up to 20%, or 35% above Rs 12 million.
• Forgetting the July–June year → you cross the 183-day mark in a different income year than planned.
• Running a Mauritian company from abroad → another country can tax its profits at its own, usually higher, rate.
• Filing after the deadline → Rs 2,000 a month in penalties plus 0.25% monthly interest on unpaid tax. See tax fraud regulations of Mauritius.

Frequently asked questions

What is the income tax rate in Mauritius in 2026?

For the 2026–27 income year, resident individuals pay 0% on the first Rs 500,000, 10% on the next Rs 500,000, 20% on the next Rs 11 million and 35% above Rs 12 million. The 35% band comes from the Finance Act 2026 and replaces the individual Fair Share Contribution. Companies pay 15%, or 3% if they export goods.

Does Mauritius tax worldwide income?

Partly. A resident individual is taxed on income derived in Mauritius or remitted to Mauritius. Foreign income kept abroad is not taxed. Non-residents are taxed only on net income derived from Mauritius, such as a local salary or rent, and cannot claim reliefs or deductions.

Is Mauritius a tax haven?

No. It is a low-tax country with a full tax system, 45 concluded tax treaties and Common Reporting Standard exchange since 2017. Companies must show real substance to use the partial exemption. Its appeal comes from moderate rates, the remittance basis and the absence of capital gains and inheritance tax.

How do I become tax-resident in Mauritius?

Spend 183 days or more in Mauritius during an income year running from 1 July to 30 June. You can also qualify through the 270-day aggregate test or through domicile. You need a legal right to stay, such as the Premium Visa or a permit. Once resident, request a tax residence certificate from the MRA.

Does Mauritius have inheritance tax?

No. Mauritius has no inheritance, estate or gift tax and no annual wealth tax. Property transfers still carry their own transfer duties, so a sale or gift of Mauritian real estate is not tax-free. Assets in other countries can still fall under those countries' inheritance rules, so check where your estate sits.

Is there a digital nomad visa in Mauritius?

Yes, the Premium Visa. It is free, lasts from over six months up to one year and is renewable. You cannot work for the local labour market. Holders are taxable only on money remitted to Mauritius, and spending with foreign cards is not a remittance. Staying 183 days still makes you resident.

Mauritius tax guides

• Practical guide to obtaining your tax residency in Mauritius – your move plan, from visa to residence certificate.
• Tax residency in Mauritius – the domicile, 183-day and 270-day tests explained.
• Practical guide to ceasing your tax residency in Mauritius – how to leave cleanly and file your last return.
• Cryptocurrency taxes in Mauritius – when crypto gains are tax-free and when they are income.
• Personal tax deductions and benefits of Mauritius – dependants, reliefs and how to lower your taxable income.
• Legal forms of business in Mauritius – self-employed, company or GBC: which structure fits.
• Specific taxes in Mauritius – VAT, property duties and the other levies.
• Capital gains tax in Mauritius – why most gains are untaxed, and when they become income.
• Tax incentives for expats and digital nomads in Mauritius – Premium Visa, Golden Visa and the remittance basis.
• Tax fraud regulations of Mauritius – penalties, offences and how to correct mistakes.
• Business expenses in Mauritius – what you can deduct and how annual allowances work.

Related guides

• Tax landscape overview of Morocco
• Tax landscape overview of Ethiopia
• Tax incentives for expats and digital nomads in Mauritius
• Capital gains tax in Mauritius
• Tax residency in Mauritius
• All country tax guides

Sources

• Foreign income and residence – Mauritius Revenue Authority
• Finance Act 2026 – MRA
• Budget Speech 2026–2027 – Government of Mauritius
• Budget 2025–2026 highlights – MRA
• Exempt income – Mauritius Revenue Authority
• Value Added Tax FAQs – MRA
• CSG for employees and employers – Mauritius Revenue Authority
• Mauritius – Individual other taxes – PwC Worldwide Tax Summaries (secondary)

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