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Mauritius

Taxes, residence and daily life for people moving to Mauritius: for a wealthy family, an expat employee and a remote worker. Researched .

Open Mauritius in the interactive guide

At a glance

For an EU-citizen family of five living off a €30M portfolio, the guide's default reader. The interactive guide recomputes everything for other passports and situations.

Score for a wealthy family
72 / 100
Can EU citizens live here?
income of €21,438 a year · Retired Non-Citizen Residence Permit (50+)
Can US citizens live here?
income of €21,438 a year · Retired Non-Citizen Residence Permit (50+)
Other passports
income of €21,438 a year · Retired Non-Citizen Residence Permit (50+)
Tax on a €30M portfolio
€165,600 a year
Wealth tax
none
Children inherit
tax-free
Living costs, family of five
€118,362 a year
EU member
no
Currency
MUR
Capital
Port Louis

Tax on investments, inheritance and wealth

Mauritius has no capital gains tax, no inheritance, estate or gift tax and no wealth tax. Residents are taxed at 0/10/20% on income, but foreign-source income is taxed only when remitted to Mauritius, and dividends from Mauritian companies are exempt from income tax. For the three income years from 1 July 2025 to 30 June 2028, a Fair Share Contribution of 15% applies to an individual's leviable income (including Mauritian dividends) above MUR 12 million, raising the top rate on large remitted income to 35%. A family that keeps its foreign portfolio income offshore and remits capital pays little or no Mauritian tax.

Income tax for employees and remote workers

Resident income tax is 0% to MUR 500,000, 10% on the next MUR 500,000 and 20% above, from 1 July 2025. A Fair Share Contribution of 15% on leviable income above MUR 12 million (income years from 1 July 2025 for three years) lifts the top marginal rate to 35%. Employee CSG is 1.5% on pay up to MUR 50,000 a month and 3% above. Self-employed pay a fixed monthly CSG amount. Foreign-source income of residents is taxed only when remitted.

How to get residence

No free movement for anyone. The simplest routes are the Premium Visa for remote workers (USD 1,500 a month, 1 year renewable), the retired non-citizen permit for those 50+ (USD 2,000 a month or USD 24,000 a year, 10 years), a residence permit through a property purchase from USD 375,000, or an investor occupation permit from USD 100,000. There is no citizenship by investment programme; naturalisation is by long residence.

RouteKindWhoStatusIn short
Premium VisaDigital nomadEU citizens, US citizens, other passportsopenOne-year renewable visa to live in Mauritius while working remotely or retiring, without entering the local job market.
Retired Non-Citizen Residence Permit (50+)Passive income / retirementEU citizens, US citizens, other passportsopenA 10-year renewable residence permit for people 50 or older with a pension or other income of USD 2,000 a month.
Residence permit through property purchase (IRS / RES / PDS / Smart City)Investor residenceEU citizens, US citizens, other passportsopenBuying a residential property of at least USD 375,000 in an approved scheme gives you and your family a residence permit for as long as you hold it.
Occupation Permit: InvestorEntrepreneurEU citizens, US citizens, other passportsopenCombined work and residence permit for people who invest in a Mauritian business: USD 100,000 minimum.
Occupation Permit: Self-EmployedEntrepreneurEU citizens, US citizens, other passportsopenWork and residence permit for self-employed professionals, valid up to 10 years.
Occupation Permit: ProfessionalWorkEU citizens, US citizens, other passportsopenEmployment permit for foreign employees, up to 3 years, with a MUR 50,000 monthly basic salary floor.

Citizenship: Ordinary naturalisation reported at 5 years of residence (within the last 7, with 12 months continuous before applying; Commonwealth citizens 5 continuous years), good character and English or French; ministerial discretion. From a 2026 practitioner guide, not read from the Citizenship Act.

Inheritance law and trusts

Children have a reserved share under the Code civil (art. 913): one half with one child, two thirds with two, three quarters with three or more. Trusts and foundations exist (Trusts Act 2001, Foundations Act 2012) and the Trusts Act shields trusts of non-resident settlors from foreign forced-heirship rules, but local forced heirship still applies to a Mauritian domiciliary and Mauritian assets.

Daily life, scored out of 100

From public indicators (World Bank, UNDP, Transparency International and others); higher is better.

MeasureScore
Safety and personal security66
Political and institutional stability68
Corruption and government integrity52
Legal system and property rights63
Healthcare quality and access59
Education quality38
Human development and quality of life61
Infrastructure and connectivity55
Cost of living and housing100
Business opportunities and economy68

Research notes

Mauritius — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026/27 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

Mauritius has no capital gains tax, no inheritance, estate or gift tax and no wealth tax. Residents are taxed at 0/10/20% on income, but foreign-source income is taxed only when remitted to Mauritius, and dividends from Mauritian companies are exempt from income tax. For the three income years from 1 July 2025 to 30 June 2028, a Fair Share Contribution of 15% applies to an individual's leviable income (including Mauritian dividends) above MUR 12 million, raising the top rate on large remitted income to 35%. A family that keeps its foreign portfolio income offshore and remits capital pays little or no Mauritian tax.

US citizens: US citizens remain fully US-taxed; Mauritius's remittance basis and lack of CGT mean the US layer is the main cost. No US-Mauritius income tax treaty (not verified).

Residence and eligibility

Resident for an income year (1 July-30 June) if domiciled in Mauritius unless the permanent place of abode is outside, present 183 days or more in the year, or present 270 days or more in aggregate over the year and the two preceding years.

Capital gains

Standard regime

No tax on capital gains. Income from dealings in units and securities is exempt, and foreign capital gains are not taxable. A series of property purchases and resales can be treated as trading.

Remittance: the 0% rates do not depend on keeping proceeds offshore: there is no capital gains tax at all (PwC; Deloitte 2026). Only trading activity would turn gains into income.

Dividends

Standard regime

Dividends paid by Mauritian resident companies are exempt from income tax, but they count in leviable income for the Fair Share Contribution (15% on leviable income above MUR 12 million, income years 2025/26-2027/28). Foreign dividends are taxable only if received in Mauritius, at up to 20% plus the 15% Fair Share Contribution above MUR 12 million, with a foreign tax credit that usually eliminates much of the Mauritian tax.

Remittance basis and Fair Share Contribution (re-verified 2026-10-15): residents are taxed on Mauritian-source income and on foreign income remitted to Mauritius (MRA 'Foreign income' page; Deloitte Highlights 2026). The JSON foreign_gross_rate of 0.35 is the rate on foreign dividends that are remitted (20% top rate + 15% Fair Share Contribution on net income above MUR 12 million, for the three income years from 1 July 2025). Foreign dividends kept offshore bear 0%; the scored rate does not assume non-remittance. Mauritian dividends are exempt from income tax but count for the Fair Share Contribution (domestic_rate 0.15). No WHT on dividends paid out; over 50 tax treaties (Deloitte).

Inheritance and gifts to children

Standard regime

No inheritance, estate or gift tax. Whether registration duty applies to transfers of Mauritian property by succession or donation to children was not verified; foreign assets are outside any Mauritian charge.

Wealth tax

Standard regime

No net wealth tax.

Special regimes

None modelled; see Residence and eligibility.

Company taxation (kept separate from personal tax)

Headline CIT rate: 15% (0.15). 15% CIT (3% for exporters and Freeport operators); 80% partial exemption on specified foreign income (foreign dividends, interest, ship/aircraft leasing) with no foreign tax credit when claimed. Global Business Licence companies taxed at 15%. Corporate Fair Share Contribution 5% (2% for 3% taxpayers) from 1 July 2025 to 30 June 2028 for companies above MUR 24 million chargeable income and supplies (GBL companies excluded). QDMTT for large MNE groups from 1 July 2025. Special zones/regimes: Freeport zone (3%), GBL regime for international business.

Cost of living notes

City: Grand Baie / Tamarin (north and west coasts); Moka for schools.

Open questions

Sources

Change log

Residence and succession sources

Tax sources are cited in the research notes above.