Tax system in Mauritius
Mauritius taxes residents on Mauritius-source income and foreign income received in Mauritius, while non-residents are generally taxed on Mauritius-source income. Residence can arise through domicile or the 183-day test, with a 270-day lookback rule across three income years.
For the income year beginning 1 July 2026, personal chargeable income is taxed at 0% on the first MUR 500,000, 10% on the next MUR 500,000, 20% on the next MUR 11 million and 35% above MUR 12 million. The Fair Share Contribution applies to the previous 2025/26 income year as a transition.
Companies generally pay 15% on net income, with a 3% rate for export of goods and some Freeport activities. Large multinational groups can face a 15% qualified domestic minimum top-up tax, while specified sectors have a 10% alternative minimum tax from the 2026/27 year.
Mauritius has no broad capital gains, net wealth or inheritance tax. The practical exceptions are land-transfer and registration duties, special property taxes, payroll contributions, VAT, withholding tax and sector-specific levies.
Tax rates at a glance
- Income tax
- 0%-35%Progressive
- Wealth tax
- 0%
- Inheritance tax
- 0% (no general levy)
- Capital gains tax
- 0% (general rule)
- Corporate tax
- 15% (3% export rate in defined cases)
- Dividend tax
- 0% on dividends from resident companies
- VAT
- 15%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
ExpatsRemote foundersInvestorsHolding companiesRegional operators
Watch out for
- Mauritius is not a zero-tax jurisdiction. The 2026/27 35% top band, VAT, CSG and other payroll charges, corporate levies and property duties can materially change the result.
- Residence does not automatically mean worldwide taxation without qualification. Foreign income is generally taxed when received in Mauritius, but source, remittance, treaty relief and special visa rules need to be checked together.
- A 15% corporate rate is not necessarily the effective rate for a large or regulated business. QDMTT, AMT, the Corporate Climate Responsibility Levy, Fair Share Contribution and substance requirements can all matter.
Frequently asked questions
Is Mauritius a low-tax country?
Mauritius can be competitive for source-based or internationally active businesses, but it is not tax-free. Personal tax reaches 35% above MUR 12 million from the 2026/27 income year, companies generally pay 15%, VAT is 15%, and payroll and property charges remain relevant.
Does Mauritius tax foreign income?
A resident individual is generally taxed on foreign income to the extent it is received in Mauritius, while a non-resident is normally taxed on Mauritius-source income. Company rules are broader: a resident company is generally taxed on worldwide income, subject to credits and exemptions.
What other Mauritius taxes should I check?
Check 15% VAT, CSG and other payroll contributions, withholding taxes on interest, royalties and rent, land-transfer and registration duties, campement taxes, the QDMTT for large multinational groups and sector-specific levies.