Tax & Residency

Mauritius is one of the more tax-efficient places an expatriate can legally relocate to, but the benefit only applies once you become tax resident, and how it interacts with your home country depends on the double-taxation agreement (DTA) between the two. Contrary to a common myth, Mauritius no longer applies a single flat rate. Use the passport-specific guides for the treaty that applies to you.

How personal income tax works

Personal income tax is progressive, not a flat rate. The bands are cumulative, so each rate applies only to the slice of chargeable income that falls within that band (see the table above for the current figures). In summary, income up to MUR 500,000 is untaxed, the next band is taxed at 10%, the bulk of higher income at 20%, and a top band of 35% applies to very high earners. That 35% top band, introduced in the 2026-2027 Budget, replaced the earlier Fair Share Contribution.

Alongside the low headline rates, Mauritius has:

• No capital gains tax
• No inheritance or estate tax
• Extensive double-taxation treaties that prevent your income being taxed twice

Specific rules govern foreign-sourced income, so high-net-worth movers should take professional advice rather than assume a single rate applies to everything.

Becoming tax resident

You are generally tax resident in Mauritius if you:

• Spend 183 days or more in Mauritius in a tax year, or
• Spend 270 days or more across the current and two preceding years, or
• Have your domicile in Mauritius.

Double-taxation treaties

Mauritius has an extensive DTA network (including the UK, France, Germany, South Africa, India and many others). A treaty determines which country taxes each type of income and prevents you being taxed twice, which is critical for pensions, rental income and dividends left at home. Government (civil-service) pensions are often treated differently from private pensions.

The bands, thresholds and treaty treatment change with each Budget and are fact-specific. Confirm your position with the Mauritius Revenue Authority (mra.mu) and a qualified Mauritian tax adviser before you move, and check your home-country exit rules too.

Ready to model your move? Estimate your monthly budget with the cost-of-living calculator, then speak to a specialist through our personal-guidance partner.