Mauritius: tax at a glance

The taxes

Personal income (top)

20%

Corporate income

15%

Capital gains

None

VAT

15%

Dividends (WHT)

0%

Interest (WHT)

15%, for payments to non-residents

Royalties (WHT)

15%, or 10% for residents

Social security (employee)

1.5% or 3% CSG, plus 1% NSF

Social security (employer)

3% or 6% CSG, plus 2.5% NSF

Wealth tax

None

Inheritance / estate

None

Property tax

No recurrent tax, but a 5% registration duty plus land transfer tax applies on sales

Other

A CSR levy on companies, plus a 10% AMT on book profits for some sectors from 1 Jul 2026

How the system works

Tax system

Worldwide (residence-based)

Foreign income

Taxed (worldwide)

Taxes by citizenship

No

Exit tax

No

CFC rules

No

CRS

Participating

Special regime

Foreign income taxed on a remittance basis, an 80% partial exemption under GBC, and the Premium or Occupation visa route

The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.