Expat Tax Residency in Mauritius 2026

Key points

An individual becomes a Mauritius tax resident by meeting any one of three tests: 183 days in a single income year, 270 days across three income years, or Mauritius domicile. Residents pay progressive income tax of 0%, 10%, or 20% on chargeable income. Foreign income is taxed only when remitted to Mauritius. There is no capital gains tax and no inheritance tax.

Mauritius has positioned itself as a low-tax jurisdiction for internationally mobile individuals. The Mauritius Revenue Authority (MRA) administers income tax under the Income Tax Act 1995, and the rules governing who qualifies as a resident -- and on what income they are taxed -- are materially different from the worldwide-taxation model used by many OECD countries. This page summarises the residence tests, the tax rates in force from 1 July 2025, and the treatment of foreign income. See also the Mauritius country overview.

What tests determine Mauritius tax residency?

A person is a resident of Mauritius for income-tax purposes if any one of three conditions is satisfied, as set out by the MRA. First, the 183-day test: physical presence in Mauritius for a period or periods totalling at least 183 days in a single income year. Second, the 270-day rolling test: an aggregate presence of 270 days or more across the current income year and the two immediately preceding income years. Third, the domicile test: the individual's domicile is in Mauritius, unless their permanent place of abode is outside Mauritius. Meeting any single test is sufficient; the tests are not cumulative. The income year runs from 1 July to 30 June (MRA, "Foreign Income" and PwC Worldwide Tax Summaries, Mauritius -- Individual -- Residence, 2026).

What are the income tax rates for Mauritius residents as of 2026?

Effective 1 July 2025, Mauritius applies a three-band progressive income-tax schedule to individual chargeable income. The schedule replaced an earlier multi-band system introduced in July 2023 (PwC Worldwide Tax Summaries, Mauritius -- Individual -- Taxes on Personal Income, updated March 2026; Payspace Mauritius Tax Table Updates 2025/2026).

Chargeable Income (MUR)	Tax Rate
First 500,000	0%
Next 500,000 (MUR 500,001 to 1,000,000)	10%
Remainder (above MUR 1,000,000)	20%

MUR means Mauritius Rupee. As a reference point, USD 1 was approximately MUR 46 in mid-2026, making the 0% band equivalent to roughly USD 10,900 and the 10% band ceiling equivalent to roughly USD 21,700. The income year in which the 1 July 2025 rates apply is the income year ending 30 June 2026.

Is there an additional levy on high earners?

Yes. A Fair Share Contribution applies where an individual's net income exceeds MUR 12 million (approximately USD 260,000) for income years from 1 July 2025 through 30 June 2028. The contribution rate is 15% on the income above the MUR 12 million threshold, and it includes dividend income from domestic companies and resident entities (PwC Worldwide Tax Summaries, Mauritius -- Individual -- Taxes on Personal Income, March 2026). The Solidarity Levy that previously applied at a 25% rate on leviable income above MUR 3 million was abolished effective 1 July 2023 and is no longer in force (MRA Solidarity Levy page).

How is foreign income taxed under the remittance rule?

Mauritius residents are not taxed on foreign-source income that remains outside Mauritius. The MRA states that a resident individual is subject to income tax on all income "derived in Mauritius or remitted to Mauritius." Income earned abroad and kept in foreign accounts is not within Mauritius taxable income unless and until it is brought into the country. This remittance basis is a meaningful structural feature for internationally mobile individuals who retain earnings in foreign jurisdictions. Non-residents are taxed only on net income derived from or accruing in Mauritius; they do not benefit from the reliefs, deductions, and allowances available to residents (MRA, "Foreign Income"; PwC Worldwide Tax Summaries, Mauritius -- Individual -- Taxes on Personal Income).

Does Mauritius impose capital gains tax or inheritance tax?

No to both. Mauritius does not impose capital gains tax on individuals; gains from the disposal of shares, real estate, and other capital assets are not taxable. The Finance Act 2025 was widely anticipated to introduce a capital gains tax -- it did not (TaxAtlas, Mauritius Capital Gains Tax Rates 2025). Where an individual buys and sells property so frequently that the activity constitutes a trade, the gains may be assessed as business income, but investment gains in the ordinary sense are outside the Mauritius tax net. Additionally, Mauritius has no inheritance tax, estate duty, or gift tax for individuals (PwC Worldwide Tax Summaries, Mauritius -- Individual -- Other Taxes). Individuals who wish formal documentation of their Mauritius resident status may apply to the Director-General of the MRA for a Tax Residence Certificate via the MRA e-services portal; the MRA typically issues certificates within seven working days of a complete application.

The rules summarised above reflect Mauritius income-tax law as administered by the MRA and cross-checked against PwC Worldwide Tax Summaries (last updated March 2026). Individual circumstances -- including the treatment of specific asset classes, treaty entitlements under Mauritius's network of double-taxation agreements, and the interaction of foreign-income remittance with source-country withholding -- vary significantly. Consult a qualified Mauritius tax professional registered with the MRA before making residency or filing decisions based on this summary.

Frequently asked

How many days must I spend in Mauritius to become a tax resident?

Under the 183-day test, you become a Mauritius tax resident by being physically present for at least 183 days in a single income year (1 July to 30 June). Alternatively, you qualify under the 270-day test if your combined presence across the current income year and the two preceding income years reaches 270 days. Satisfying either test alone is sufficient.

What income tax rate do Mauritius residents pay in 2026?

Effective 1 July 2025, Mauritius applies three bands: 0% on chargeable income up to MUR 500,000; 10% on the next MUR 500,000 (MUR 500,001 to 1,000,000); and 20% on income above MUR 1,000,000. A Fair Share Contribution of 15% applies additionally on net income exceeding MUR 12 million for income years 2025/2026 through 2027/2028.

Is my foreign income taxed if I become a Mauritius tax resident?

Foreign income is taxed in Mauritius only when it is remitted (brought) into Mauritius. Income earned abroad and retained in foreign accounts is not included in Mauritius taxable income. This remittance basis applies to resident individuals under the Income Tax Act as administered by the MRA. Non-residents are taxed solely on income derived from or accruing in Mauritius.

Does Mauritius have a capital gains tax for individual residents?

No. Mauritius does not impose capital gains tax on individuals. Gains from the disposal of shares, real estate, or other capital assets are not taxable. The Finance Act 2025 did not introduce a capital gains tax despite earlier speculation. Gains may be assessed as business income if the activity constitutes a trade, but investment gains in the ordinary sense fall outside the Mauritius tax net.

Are there inheritance or gift taxes in Mauritius?

No. Mauritius has no inheritance tax, estate duty, or gift tax for individuals. PwC Worldwide Tax Summaries confirms their absence explicitly. Mauritius also has no net wealth or net worth tax. This applies equally to residents and non-residents with Mauritius-situated assets. Double-taxation agreements may affect how inheritance is treated in your country of origin.