East & Southern Africa
Mauritius: tax at a glance
A UHNW hub, with a 15% flat corporate tax, personal rates up to 20%, 15% VAT, and no capital gains, inheritance or wealth tax.
Ways to relocate to Mauritius
The residency and citizenship routes that lead here, weighed against the tax picture above.
Investor OP
Residency by investment
Property Residence Permit
Residency by investment
Premium Visa
Digital nomad
Retired Non-Citizen Permit
Retirement
PRP
Residency by investment
Naturalisation
Citizenship by naturalisation
The taxes
- Personal income (top)
- 20%Progressive, at 0%, 10% or 20%, plus a 15% Fair Share Contribution on income above MUR 12m (income years 2025/26-2027/28). Foreign income of residents is taxed only if it is remitted.
- 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
A special regime for new arrivals
Remittance basis: residents are taxed on foreign-source income only to the extent it is received in Mauritius. Premium Visa and Golden Visa holders get an enhanced version of this rule. Foreign employment income is taxed only if it is remitted, foreign card spending is not treated as a remittance, and already-taxed funds deposited locally are not taxed.
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.
Sources (2)
Secondary references