Is Mauritius a Tax Haven? A Foreigner's Tax Guide

Mauritius has long been an attractive destination for individuals and businesses looking for a favourable tax regime, a high quality of life and ease of doing business. Whether you are planning to move to Mauritius, set up a company, invest in property, work remotely or retire, understanding the Mauritius tax system is essential. This guide provides the information you need, especially if you are looking to relocate.

Why is Mauritius considered a tax haven?

While the term "Mauritius tax haven" is often used, Mauritius is not a tax-free jurisdiction. Instead, it offers a low and simplified tax system, which makes it a highly tax-efficient location. Some of the key benefits are:

• Low corporate tax rate: a flat 15% on profits, with a 2% CSR levy and a 2% Corporate Climate Responsibility (CCR) levy on income over MUR 50 million. Many activities can qualify for an effective rate of 3%.
• No capital gains tax: Mauritius does not tax capital appreciation.
• No inheritance tax: there is no estate or inheritance tax. Forced-heirship rules apply but are rarely an issue.
• No withholding tax on dividends: foreign investors benefit from zero withholding tax on dividends paid by a Mauritian company.

Becoming a tax resident in Mauritius

If you are planning to relocate, you may want to benefit from Mauritius tax residency. You can qualify by:

• 183 days in a year: being physically present in Mauritius for 183 days or more in a tax year (1 July to 30 June) makes you a tax resident.
• 270 days over three years: spending at least 270 days in total over three consecutive tax years also qualifies you.
• Domicile-based: individuals domiciled in Mauritius are tax residents unless their permanent home is elsewhere. This normally only applies to Mauritian citizens.

Understanding personal income tax in Mauritius

If you are a tax resident, you are subject to Mauritius income tax on your worldwide earnings insofar as they are remitted to Mauritius (that is, received in or used in Mauritius). If you are a non-resident, you are only taxed on income sourced in Mauritius.

From the income year commencing 1 July 2026, the 2026-2027 Budget introduced a new top band. The rates are:

Chargeable income	Tax rate
Up to MUR 500,000	0%
Next MUR 500,000	10%
MUR 1,000,001 to MUR 12,000,000	20%
Above MUR 12,000,000	35%

The new 35% band, which catches anyone taxable in Mauritius including foreigners, replaces the Fair Share Contribution that previously applied to individuals. Dividends from resident companies remain exempt.

• Active income (from employment or business) is taxable when remitted to Mauritius, unless the employment is physically exercised in Mauritius.
• Passive income (such as pensions, rent and dividends) is not taxed in Mauritius if it is never brought into the country and does not concern Mauritian assets or accounts.

Corporate tax in Mauritius

If you are planning to set up a company in Mauritius, the company tax system matters:

• The corporate tax rate is 15%.
• Partial exemption for Global Business Companies (GBCs): certain income streams, such as foreign dividends and interest, benefit from an 80% exemption, effectively reducing the rate to 3% on those streams.
• Tax treaties: Mauritius has double taxation agreements with over 46 countries, so your income is not taxed twice.

Taxation for property investors

Mauritius has a well-regulated property market that attracts international buyers. The key tax points are:

• No property tax on ownership.
• No capital gains tax on the resale of property.
• Rental income from Mauritian property is subject to 15% income tax.

For the rules on what foreigners can buy and the transaction costs, see our guide to buying property in Mauritius.

Taxation for remote workers and digital nomads

Many professionals live in Mauritius while working for companies abroad. What to know:

• If your income is not sourced in Mauritius, you may not have to pay income tax here.
• The Premium Visa is aimed at remote workers: income earned while you live in Mauritius is not taxed here unless certain thresholds are met (this excludes those employed by a Mauritian employer), and permanent-establishment risk for the employer is "switched off" while on the visa. The new Golden Visa shares this remittance-based treatment.

Additional tax considerations

• Tax Residency Certificate (TRC): if you need to prove Mauritius tax residency to another country (for example South Africa's tax-emigration process), you may need a TRC from the Mauritius Revenue Authority (MRA).
• Tax Account Number (TAN): once you become a tax resident, you need a TAN to file returns.
• Double taxation agreements: if your home country has a treaty with Mauritius, you may be able to avoid paying tax twice.
• Filing: the deadline to file individual tax returns is 15 October each year.

This guide is for general information only. TBI does not provide tax advice and is not a licensed tax advisory firm; matters involving taxation, corporate structuring or fiscal planning are referred to our trusted specialist partners. We strongly recommend taking independent, professional advice before making any decision on tax, structuring or cross-border planning — get in touch and we can connect you with the right expert.