Mauritius Tax for UK Expats: A 2026 Guide
With the UK abolishing its non-dom regime from April 2025, more British residents are looking abroad — and Mauritius, with its common-law system, English language and Privy Council appeals, is a natural fit. Here is how the UK tax side works when you move.
Leaving UK tax residence
Your UK position is governed by the Statutory Residence Test (SRT), which weighs days spent in the UK against “ties” such as available accommodation, family and work. Leaving cleanly usually means limiting UK days and cutting ties; the split-year rules can apply in your year of departure. Get this right before you go — it is the foundation of everything else.
What the UK still taxes
Even as a non-resident, the UK generally continues to tax UK-source income — notably rental income from UK property and certain pensions. UK capital gains tax can also apply to UK residential property. So “moving to Mauritius” does not switch off UK tax on assets you keep in Britain.
The UK–Mauritius treaty and the remittance basis
The UK–Mauritius double taxation agreement allocates taxing rights and prevents double taxation. In Mauritius you are typically taxed on the remittance basis as a non-domiciled resident, at 0–20%, with no capital gains or inheritance tax — see our taxation guide. The combination is efficient, but the detail (pensions, ISAs, trusts, UK property) needs UK advice.
Popular routes for Britons include the retirement permit and premium visa; see also retiring to Mauritius from the UK. Contact us to plan the move.
Do UK expats pay tax in Mauritius?
As a Mauritian tax resident you are generally taxed on the remittance basis at 0–20%, with no capital gains or inheritance tax. The UK–Mauritius treaty prevents double taxation, but the UK still taxes UK-source income such as rental profits.
Does the UK still tax me if I move to Mauritius?
Potentially, on UK-source income. Even as a non-resident under the Statutory Residence Test, the UK generally continues to tax UK rental income and some pensions, and may tax gains on UK residential property. Structure your departure with UK advice.
Has the UK non-dom regime changed?
Yes. The UK abolished the remittance-basis non-dom regime from April 2025, replacing it with a shorter residence-based system. This is a key reason many UK residents are now considering low-tax bases such as Mauritius.
Sources & further reading
Figures are summarised for general guidance and were correct at the time of writing; tax and immigration rules change, so we confirm the current position for your circumstances before you act.
More insights
Related reading
What the UK–Mauritius treaty covers — residence tie-breakers, dividends, interest, pensions and gains — and how it helps people and businesses.
The 183-day and 270-day tests, the domicile rule, the remittance basis for foreign income, and how to obtain a Tax Residence Certificate — explained clearly.
Why so many South Africans choose Mauritius — worldwide tax and the expat cap, ceasing SA tax residence, the treaty, and lifestyle compared.
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