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Mauritius tax

Tax residence: At least 183 days in income year (1 July - 30 June). Foreign-source income of residents: Received-in-Mauritius basis. Special regime for new residents: Tax on remitted income only.

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Tax residence

Special regimes for new residents

Special regime

Premium Visa holders: tax on remitted income only

Tax relief

Foreign-source income: Remittance basis
Details
  • On: Money remitted to Mauritius
  • Who: Holder of a Premium Visa

Premium Visa holders are taxable in Mauritius only to the extent that money is remitted to Mauritius; spending with foreign cards is not remittance and holders need not register with the MRA unless they owe tax. 6 7

Taxed on

Money remitted to Mauritius; Mauritian-sourced income such as emoluments for work performed remotely in Mauritius.

Who it applies to

  • Holder of a Premium Visa.

Exclusions

  • Money spent in Mauritius with foreign credit or debit cards is not treated as remitted.
  • Money deposited in a Mauritian bank account is taxable unless a declaration (form PV1, section 73B(3) Income Tax Act) is made that tax has been paid on it in the country of origin or residence.

Tax residence

Declaration is due by the earlier of departure or 15 October each year.

Visas

Applies only while on the Premium Visa; occupation-permit holders are outside it.

Other taxes

CSG is not applicable to a Premium Visa holder; National Savings Fund and Training Levy contributions are not applicable. A statement certifying stay and tax liability is issued on request at departure. Source FAQ dated October 2022.

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Which visas the regimes apply to

Standard rules and foreign-source income

Standard rules

Resident individuals: foreign-source income taxed when remitted, ordinary rates 0% / 10% / 20% / 35%

Details
  • Limit: MUR 500k/yr ≈ $11k

Resident individuals pay tax on income derived in Mauritius and on foreign-source income received in Mauritius. For the income year starting 1 July 2026 the Finance Act 2026 sets 0 percent on the first MUR 500,000 (≈ $10,500) of chargeable income, 10 percent on the next MUR 500,000, (≈ $10,500) 20 percent on the next MUR 11 million (≈ $232,000) and 35 percent above MUR 12 million (≈ $253,000). 1 2 3 4 5

Taxed on

Chargeable income of a resident: Mauritius-source income plus foreign-source income remitted to Mauritius; non-residents are taxed on net Mauritius-source income. Income year 1 July to 30 June. In the income year 1 July 2025 to 30 June 2026 the rates were 0 percent on the first MUR 500,000, (≈ $10,500) 10 percent on the next MUR 500,000 (≈ $10,500) and 20 percent on the remainder; the Mauritius Revenue Authority return page still shows that table.

Who it applies to

  • Resident individual: domiciled in Mauritius (unless permanent abode is outside Mauritius), or present 183 days or more in the income year, or 270 days or more in aggregate over the two preceding income years.

Exclusions

  • Non-residents get no personal reliefs, deductions or allowances.
  • Dividends from Mauritius-resident companies, savings or fixed-deposit interest of individuals, and gains on sale of securities are exempt.

Limits

  • MUR 500,000 a year (≈ $10,500) · Chargeable income taxed at 0 percent; the next MUR 500,000 (≈ $10,500) is taxed at 10 percent (Finance Act 2026, First Schedule Part I).
  • MUR 12,000,000 a year (≈ $253,000) · From the income year starting 1 July 2026: 20 percent applies on chargeable income between MUR 1,000,000 (≈ $21,000) and MUR 12,000,000, (≈ $253,000) and 35 percent above MUR 12,000,000 (≈ $253,000).
  • MUR 500,000 a year (≈ $10,500) · Total net income above which an individual must file a return.

Days in the country

  • At least 183 days in Income year (1 July to 30 June) · Present in Mauritius for an aggregate of 183 days or more in the income year makes an individual resident.
  • At least 270 days in Aggregate over the two preceding income years · Present for an aggregate of 270 days or more in the two preceding income years (together with presence in the current year) also gives residence.

Tax residence

Foreign-source income is taxable in the hands of the resident, in practice on a remittance basis. Solidarity levy was abolished from 1 July 2023. The Finance Act 2026 band table applies to the income year starting 1 July 2026 and later years (section 28(12)). The same rates are set out in more detail in “Mauritius resident individuals: income tax 0% / 10% / 20% / 35%”.

Visas

Tax residence is tested independently of the permit; occupation-permit, retiree and property-scheme holders who meet the residence test are resident.

Other taxes

Filing: returns are due for those with chargeable income, net income above MUR 500,000, (≈ $10,500) or gross business income above MUR 2 million (≈ $42,100).

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Standard rules

Mauritius resident individuals: income tax 0% / 10% / 20% / 35% (income year from 1 July 2026)

35% tax

Foreign-source income: Received-in-Mauritius basis
Details
  • Limit: MUR 500k/yr ≈ $11k

For the income year starting 1 July 2026 the Finance Act 2026 sets individual income tax at 0% on the first MUR 500,000, (≈ $10,500) 10% on the next MUR 500,000, (≈ $10,500) 20% on the next MUR 11 million (≈ $232,000) and 35% above MUR 12 million (≈ $253,000). The 15% Fair Share Contribution applied only to the 2025/26 income year; foreign-source income of an individual is taxed when received or dealt with in Mauritius. 8 5

Taxed on

Chargeable income of an individual, income year 1 July to 30 June. Bands from the income year commencing 1 July 2026: 0% on the first MUR 500,000 (≈ $10,500); 10% on the next MUR 500,000 (≈ $10,500); 20% on the next MUR 11,000,000 (≈ $232,000); 35% on the remainder (above MUR 12,000,000 (≈ $253,000)). Income year 1 July 2025 to 30 June 2026 (First Schedule Part I as in the May 2026 consolidation): 0% on the first MUR 500,000, (≈ $10,500) 10% on the next MUR 500,000, (≈ $10,500) 20% on the remainder, plus a Fair Share Contribution of 15% of leviable income above MUR 12,000,000 (≈ $253,000) (s16C). Top marginal rate shown as ratePercent.

Who it applies to

  • Resident individual: domiciled in Mauritius (unless the permanent place of abode is outside Mauritius), or present 183 days or more in the income year, or present 270 days or more in aggregate across the income year and the 2 preceding income years (Income Tax Act s73(1)(a)).
  • Non-residents are taxed on income derived from Mauritius.
  • Income derived by an individual from outside Mauritius is deemed derived when it is received in Mauritius by or on behalf of the individual, or dealt with in Mauritius in the individual's interest (s5(3)).

Exclusions

  • Finance Act 2026 s7(b) amends s16C(3) by deleting the words 'and for the subsequent 2 income years': the 15% Fair Share Contribution on leviable income above MUR 12,000,000 (≈ $253,000) applies to the income year commencing 1 July 2025 only; from 1 July 2026 the 35% band replaces it for individuals.
  • The Finance Act 2026 also adds a four-year income exemption for qualifying non-citizen employees of companies manufacturing solar photovoltaic systems (Second Schedule Part II item 22); it is sector-specific and not a general expatriate relief.

Limits

  • MUR 500,000 a year (≈ $10,500) · 0% band: first MUR 500,000 (≈ $10,500) of chargeable income (income years from 1 July 2025).
  • MUR 1,000,000 a year (≈ $21,000) · 10% applies between MUR 500,000 (≈ $10,500) and MUR 1,000,000 (≈ $21,000) of chargeable income.
  • MUR 12,000,000 a year (≈ $253,000) · From 1 July 2026: 20% applies up to MUR 12,000,000 (≈ $253,000) and 35% above it. For the income year 2025/26 only: Fair Share Contribution threshold, 15% of leviable income above it.

Days in the country

  • At least 183 days in income year (1 July - 30 June) · Presence in Mauritius makes an individual resident (s73(1)(a)(ii)).
  • At least 270 days in current income year and the 2 preceding income years (aggregate) · Alternative residence test (s73(1)(a)(iii)).

Tax residence

Section 5(3) deems foreign-source income of an individual derived only when received or dealt with in Mauritius, so foreign-source income that is not remitted or dealt with in Mauritius is outside the charge. Finance Act 2026 s7(v) is deemed in force for the income year commencing 1 July 2026 and every later income year (s28(12)).

Visas

Residence permits and visas do not determine tax residence; the day tests and domicile in s73 do. Premium Visa holders have a separate remittance rule (see “Premium Visa holders: tax on remitted income only”).

Other taxes

Contribution Sociale Generalisee and VAT apply separately.

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VAT, social security and other taxes

Questions people ask

When do you become a tax resident in Mauritius?

At least 183 days in income year (1 July - 30 June) (Presence in Mauritius makes an individual resident (s73(1)(a)(ii))); At least 270 days in Aggregate over the two preceding income years (Present for an aggregate of 270 days or more in the two preceding income years (together with presence in the current year) also gives residence). Foreign-source income is taxable in the hands of the resident, in practice on a remittance basis.

Is foreign-source income taxed in Mauritius?

Received-in-Mauritius basis. For the income year starting 1 July 2026 the Finance Act 2026 sets individual income tax at 0% on the first MUR 500,000, (≈ $10,500) 10% on the next MUR 500,000, (≈ $10,500) 20% on the next MUR 11 million (≈ $232,000) and 35% above MUR 12 million (≈ $253,000). The 15% Fair Share Contribution applied only to the 2025/26 income year; foreign-source income of an individual is taxed when received or dealt with in Mauritius.

Who qualifies for Tax on remitted income only?

Holder of a Premium Visa. Applies only while on the Premium Visa; occupation-permit holders are outside it.

Is there a tax break for Premium Visa holders in Mauritius?

Premium Visa holders: tax on remitted income only: Premium Visa holders are taxable in Mauritius only to the extent that money is remitted to Mauritius; spending with foreign cards is not remittance and holders need not register with the MRA unless they owe tax. It's separate from the visa and has its own conditions.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

Sources (8)

Official sources

  1. Individual: Foreign-source income and residence · Mauritius Revenue Authority · checked 2026-10-12
  2. Individual: Obligation to file a return and tax rates · Mauritius Revenue Authority · checked 2026-10-12
  3. Individual: Exempt Income · Mauritius Revenue Authority · checked 2026-10-12
  4. Individual: Solidarity Levy (abolished from 1 July 2023) · Mauritius Revenue Authority · checked 2026-10-12
  5. The Finance Act 2026 (Act No. 14 of 2026), s7(b) and s7(v), assented 12 August 2026 · National Assembly of Mauritius · checked 2026-10-12 · published 2026-08-12
  6. FAQs: Premium Visa · Mauritius Revenue Authority · checked 2026-10-10
  7. FAQs: Premium Visa (EDB) · Economic Development Board, Mauritius · checked 2026-10-10
  8. Income Tax Act 1995, consolidated version up to May 2026 (First Schedule Part I; s5; s16C; s73) · Mauritius Revenue Authority · checked 2026-10-10 · published 2026-05