How inheritance tax works in Mauritius
Mauritius does not levy a general inheritance, estate, succession, donation or gift tax on the value received by an heir or beneficiary. The old Succession and Donation Duties Act is repealed for modern successions, although it remains relevant to some pre-October 1987 estates.
No inheritance tax does not mean no administration. A succession may need a return, a notarial deed, proof of heirship, registry work and compliance with the Registration Duty Act and Land (Duties and Taxes) Act, especially where immovable property or company shares are involved.
A succession itself is generally not taxed on its income; the heirs are taxed on their respective shares of income whether or not the income has been distributed. Rent, interest or business income from inherited assets can therefore create ordinary income tax.
Transfers between heirs of property acquired by inheritance can qualify for exemptions from registration duty and land-transfer tax, but the exact deed, relationship, property type and statutory conditions matter. A later sale of the property is a separate transaction.
Non-citizens can inherit property, but ownership and later transfer can still interact with the Non-Citizens Property Restriction Act, land duties, residence rules and the heir's country of tax residence.
Tax rates at a glance
- General inheritance tax
- 0%No general levy
- Estate tax
- 0%
- Gift tax
- 0%
- Tax on income from inherited assets
- Normal income-tax rates
- Transfer of inherited property
- Exemptions may apply in defined cases
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesProperty ownersExpatsInvestorsFamily offices
Watch out for
- The 0% inheritance-tax headline should not be read as a promise that every succession deed is free. Registration, land-transfer, notarial and registry rules can still apply, while statutory exemptions are conditional.
- Income from inherited property is a separate issue from the inheritance itself. The heir can owe income tax on rent, interest, dividends or business profits after the asset is received.
- An heir who lives abroad may face estate, inheritance, gift, reporting or property taxes in another jurisdiction even when Mauritius does not levy the charge.
Frequently asked questions
Does Mauritius have inheritance tax?
Mauritius has no general inheritance, estate or succession tax. The estate still has to be administered properly, and property or share transfers can involve notarial, registration or land-duty formalities.
Do heirs pay tax on inherited property in Mauritius?
The inheritance itself is generally not subject to a separate inheritance tax, and some transfers between heirs can be exempt from registration duty and land-transfer tax. Income earned from the property and a later sale are separate tax questions.
Is there gift tax in Mauritius?
There is no general standalone gift tax in the current tax summaries. A gift of immovable property can still be treated as a transfer for registration and land-duty purposes, so the deed and statutory exemptions need to be checked.