Tax & Residency

Mauritius is one of the most 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. This guide covers the framework; use the passport-specific guides for the treaty that applies to you.

The headline: a 15% flat rate

Mauritius levies personal income tax at a flat 15% — no separate bands for most residents. There is:

• No capital gains tax
• No inheritance or estate tax
• No tax on foreign dividends or capital remitted to Mauritius (subject to conditions)

A Solidarity Levy applies to very high earners, and specific rules govern foreign-sourced income, so high-net-worth movers should take advice.

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 — critical for pensions, rental income and dividends left at home.

The rules around foreign pensions and residency thresholds change and are fact-specific. Confirm your position with a Mauritian tax adviser before you move, and check your home-country exit rules too.

Ready to model your move? Speak to a specialist through our personal-guidance partner.