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Being a tax resident in Mauritius (2026 updates)
To qualify as a tax resident in Mauritius, you must hold a Residence or Occupation Permit and stay in the country for at least 183 days in a fiscal year, or...
The information in this article is based on announcements made by the Mauritian government in the 2026–27 National Budget, published in June 2026. Please be aware that some measures may change before being formally adopted, or during the 2026–27 fiscal year. While we strive to ensure the accuracy of the information provided, we strongly recommend checking with a professional adviser or the relevant authorities for the latest updates.
Mauritius' fiscal year runs from 1 July to 30 June.
To qualify as a tax resident in Mauritius, you must hold a Residence or Occupation Permit and stay in the country for at least 183 days in a fiscal year, or spend a minimum of 270 cumulative days in Mauritius over the current fiscal year and the two preceding years. All days in Mauritius count, including arrival and departure days.
Mauritius has signed double taxation agreements with over 40 countries. Visit the MRA website to view the list of countries concerned.
Personal Income Tax
Anyone considered as a tax resident must pay Personal Income Tax on their chargeable income, which covers salaries, self-employment profits, rental income, and foreign income remitted to Mauritius. Dividends from Mauritian companies are excluded.
As of July 2026, personal income tax is charged on a sliding scale of 0% to 35%:
- Tax-free up to Rs 500,000
- 10% from Rs 500,001 to Rs 1 million
- 20% from Rs 1 million to Rs 12 million
- 35% above Rs 12 million.
The former Fair Share Contribution has been scrapped and replaced by this new 35% band on annual chargeable income above Rs 12 million.
Tax deductions
A number of expenses can be deducted from your chargeable income, including dependants (spouse, children, parents), health insurance, and private school fees for your children, among others. Speak to your accountant for personalised advice.
What isn't taxed in Mauritius
In Mauritius, there is no capital gains tax on the sale of property, shares or cryptocurrency, no wealth tax, no property tax of any kind, and no inheritance or
gift tax.
Mauritius Revenue Authority (MRA)
www.mra.mu • +230 207 6000
Navitas
www.immigration.mu
+230 670 7277 • support@immigration.mu
