Mauritius doesn't tax foreign income until you bring it onto the island. If you live there and keep your foreign income abroad, Mauritius doesn't tax it, and there's no capital gains tax on your investments at all.
This guide covers personal tax in Mauritius for the income year from 1 July 2026 to 30 June 2027: the remittance basis, the Premium Visa, the two residence tests, the rates and CSG.
The key question is simple. Where is the work done, and does the money come into Mauritius? Work you do in Mauritius is taxed there in full, even if you're paid abroad. Foreign income is only taxed when it arrives.
What's changed: the Finance Act 2026, signed on 12 August 2026, adds a 35% band on chargeable income above Rs 12 million. It replaces the 15% Fair Share Contribution that high earners paid on income above Rs 12 million in 2025-26. The same Act gives Golden Visa holders the same tax treatment as Premium Visa holders, and raises the tax-free limit on lump sums from pensions and retirement allowances from Rs 3 million to Rs 3.5 million. The simpler 0%, 10% and 20% bands have applied since 1 July 2025. The 2026-27 Budget also plans to replace CSG with contributions to a new national pension fund from 1 July 2027 (Proposed, not law).
📋 Mauritius tax at a glance for 2026-27
Topic | Details |
|---|---|
Tax system | Residents pay tax on Mauritian income and on foreign income brought into Mauritius (the remittance basis) |
Tax year | The income year runs from 1 July to 30 June. This guide covers 1 July 2026 to 30 June 2027 |
Income tax rates | 0% on the first Rs 500,000, 10% on the next Rs 500,000, 20% up to Rs 12 million and 35% above that |
All-in on a US$100k salary | About 19.9% (Rs 4.7 million, single, including 3% CSG) |
Foreign income | Taxed only when remitted. Premium Visa holders can spend in Mauritius on foreign cards without it counting |
Capital gains and interest | No capital gains tax. Interest on Mauritian savings and fixed deposit accounts is exempt |
Crypto gains | No specific crypto tax. Gains on investments aren't taxed, but trading profits are |
Residence at a glance | Getting in: 183 days in an income year, or 270 days over that year and the two before. Leaving: no exit tax, but the 270-day test can keep you resident after you go |
Double tax treaties | 45 in force |
The remittance basis and the Premium Visa
Image 1 — foreign income is taxed only when you bring it in
As a resident you're taxed on all income derived from Mauritius, wherever you're paid. Foreign income is treated as yours for Mauritian tax only when it's received in Mauritius, or used in Mauritius on your behalf. That's section 5 of the Income Tax Act 1995.
Taxed in full: a salary for work done in Mauritius, profits from a business run there, and rent from Mauritian property.
Taxed when brought in: foreign pensions, foreign dividends and interest, foreign rent, and pay for work done outside Mauritius.
Not taxed: capital gains, whether you bring the money in or not.
The catch for remote workers is the first bullet. If you work from a desk in Mauritius for a foreign employer, the work is done in Mauritius, so the pay can be Mauritian income even if it's paid into a bank account abroad.
The Premium Visa solves this. The Mauritius Revenue Authority (MRA) says Premium Visa holders are taxed only to the extent money is remitted to Mauritius. Money you spend in Mauritius with a foreign credit or debit card isn't treated as remitted. Money you bring in and deposit in a Mauritian bank account isn't taxed either, as long as you declare on form PV1 that it has already been taxed abroad. The Finance Act 2026 extends the same treatment to Golden Visa holders.
👉 Mauritius Revenue Authority: foreign income and residence
👉 Mauritius Revenue Authority: FAQs on the tax treatment of Premium Visa holders
👉 Income Tax Act 1995 (consolidated): section 5, income from outside Mauritius
When you become tax resident in Mauritius
You're resident for an income year if you meet any one of three tests:
you spend 183 days or more in Mauritius in the income year
you spend 270 days or more in Mauritius in total across that income year and the two before it
your domicile is in Mauritius, unless your permanent home is outside Mauritius
The 270-day test is the one people miss. Spend 100 days a year on the island for three years and you're resident in the third year, even though you never reached 183 days in one year.
Count your days from 1 July, not 1 January, because the income year runs from July to June.
Leaving is a clean break in most cases. Residence is tested each income year, and Mauritius has no exit tax. But the 270-day test looks back two years, so a return visit in the year after you leave can still make you resident if you spent most of the previous two years on the island.
👉 Mauritius Revenue Authority: notes on the individual tax return, including the residence tests
Income tax rates for 2026-27
Mauritius taxes chargeable income on one progressive scale. The same scale covers salaries, self-employed profits, pensions and remitted foreign income.
Mauritius income tax rates for the income year 2026-27
Chargeable income | Rate |
|---|---|
First Rs 500,000 | 0% |
Next Rs 500,000 | 10% |
Next Rs 11 million | 20% |
Above Rs 12 million | 35% |
Source: Income Tax Act 1995, First Schedule Part I, as replaced by the Finance Act 2026.
Above Rs 12 million, the 2025-26 rules worked differently. Income tax stopped at 20%, and a separate 15% Fair Share Contribution applied to income above Rs 12 million, with dividends from Mauritian companies added in. The Finance Act 2026 replaced it with the 35% band.
Residents can deduct Rs 110,000 for one dependant, rising to Rs 355,000 for four or more.
👉 Finance Act 2026: the new income tax bands
👉 Mauritius Revenue Authority: guide on PAYE, including the dependant deductions
Worked example
You're single, resident and employed in Mauritius, earning Rs 4.7 million (about US$100k).
Your first Rs 500,000 is tax free, the next Rs 500,000 costs Rs 50,000, and the remaining Rs 3.7 million costs Rs 740,000. Your income tax is Rs 790,000.
You also pay CSG at 3% of your salary, which is Rs 141,000.
Your all-in bill is about Rs 931,000, or 19.8% of your salary. A National Savings Fund contribution of 1% on basic pay of up to Rs 29,710 a month takes it to about 19.9%.
To work for a Mauritian company you'll normally need an Occupation Permit. Following the 2026-27 Budget, the Economic Development Board says a professional must earn a basic salary of at least Rs 50,000 a month, whatever the sector. The older guidelines set Rs 60,000, or Rs 30,000 in some sectors, so check the current figure before you apply.
👉 Economic Development Board: what's new in Occupation and Residence Permits (August 2026)
👉 Passport and Immigration Office: Occupation Permit and Residence Permit guidelines
Freelancing in Mauritius
Self-employed profits are taxed on the same scale as salaries. On top of income tax you pay CSG on 90% of your net income: 1.5% if your net income is between Rs 10,000 and Rs 50,000 a month and 3% if it's higher, with a Rs 150 monthly minimum. CSG applies to non-citizens who work on their own account.
On US$100k of profit (Rs 4.7 million), that's Rs 790,000 of income tax and Rs 126,900 of CSG, about 19.5% all-in.
The 1% presumptive tax for small enterprises won't help most freelancers. It's limited to farming and fishing, manufacturing, wholesale of food and retail of goods.
To freelance for Mauritian clients, non-citizens need a Self-Employed Occupation Permit. The guidelines ask for an initial transfer of US$35,000, and the Economic Development Board now expects business income of at least Rs 2 million a year from the third year. If your clients are all abroad, the Premium Visa is usually simpler.
👉 Mauritius Revenue Authority: overview of taxes, including presumptive tax
Crypto, investments and pensions
How is crypto taxed in Mauritius? There's no specific crypto tax for individuals, and Mauritius has no capital gains tax. A gain on crypto you hold as an investment isn't taxed. If you trade often enough to look like a business, the MRA could treat the profits as income, taxed at up to 20% (35% above Rs 12 million). There's no official MRA guidance on this for individuals.
For investments, the remittance basis does most of the work:
Foreign dividends and interest: taxed on the normal scale only when you bring them into Mauritius.
Mauritian bank interest: interest on savings and fixed deposit accounts is exempt.
Gains on shares and funds: not taxed.
A foreign pension is taxed only when it's paid into Mauritius or brought in. Once it arrives it's taxed on the normal scale, so a pension of Rs 1.88 million (about US$40,000) costs Rs 226,000, or 12%. Some pensions, such as government service pensions, may be taxable only in the country that pays them under the relevant treaty.
Mauritius has no inheritance tax and no wealth tax. A succession isn't taxed itself, but each heir pays income tax on their share of the estate's income. Transfers of Mauritian property can carry registration duty, so check before you inherit or gift a home there.
👉 Mauritius Revenue Authority: tax on sociétés and successions
Social security
Mauritius funds pensions and benefits through the Contribution Sociale Généralisée (CSG). Employees pay 1.5% of basic pay if it's Rs 50,000 a month or less, and 3% if it's more. Employers pay 3% and 6%.
Does CSG apply to expats? Yes, in most cases. Non-citizen employees pay CSG, with exceptions that include employees who aren't resident under the Income Tax Act. Premium Visa holders don't pay CSG, National Savings Fund contributions or the training levy.
Employees also pay a National Savings Fund contribution of 1% on basic pay up to Rs 29,710 a month (the ceiling from 1 July 2026), and employers pay 2.5%. Employers add a 1.5% training levy.
The 2026-27 Budget plans to replace CSG with contributions to a new national pension fund from 1 July 2027: 3% for employees earning above Rs 50,000 a month, with 10.5% from their employers. This is Proposed, not law.
👉 Mauritius Revenue Authority: FAQs on the Contribution Sociale Généralisée (CSG)
👉 Mauritius Revenue Authority: NSF contribution rates and wage ceiling
👉 Government of Mauritius: Annex to the Budget Speech 2026-2027
Double tax treaties
Does Mauritius have double tax treaties? Yes. The MRA lists 45 double tax agreements in force, including with the UK, France, Germany, Italy, Belgium, Luxembourg, Sweden, South Africa, India, China, Singapore, the UAE and Qatar. Mauritius has no treaty with the United States, only a tax information exchange agreement. Kenya, Morocco and Nigeria are among the treaties signed and awaiting ratification.
👉 Mauritius Revenue Authority: double taxation agreements in force
The Premium Visa for remote workers and retirees
The Premium Visa lets non-citizens live in Mauritius and work remotely or retire there. According to the Economic Development Board, you need:
income of at least US$1,500 a month for each adult, plus US$500 a month for each dependent child
your main place of business or source of income outside Mauritius
travel and health insurance for the first stay
to stay out of the Mauritian labour market
The visa is free, lasts up to a year and can be renewed.
Retirees aged 50 or over can instead get a Residence Permit of up to ten years by transferring at least US$1,500 a month to a Mauritian bank. If those transfers come from foreign income such as a pension, they count as remitted income and are taxed on the normal scale.
👉 Economic Development Board: Premium Visa FAQs
👉 Passport and Immigration Office: Premium Visa
Who is Mauritius good for?
How does Mauritius compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on the 2026-27 rules and the all-in cost including CSG. We've used US$1 = Rs 47, rounded from the Bank of Mauritius rates on 7 October 2026, and assumed the income is brought into Mauritius unless we say otherwise.
☑️ Who is Mauritius good for? Tax ratings for expats in 2026-27
Expat profile | Mauritius rating | Why |
|---|---|---|
Employees | Good | About 19.9% all-in on a US$100k salary (Rs 4.7 million, single): 16.8% income tax plus 3% CSG, just under the 20% line. There's no special regime for most incoming employees. |
Freelancers (self-employed) | Good | About 19.5% all-in on US$100k of profit: income tax on the normal scale plus CSG at 3% on 90% of your net income. |
Retirees | Good | About 14.7% on a US$40k foreign pension plus US$20k of investment income if you bring all of it into Mauritius, and about 8% if only the pension comes in. There's no inheritance tax and no wealth tax. |
Crypto gains | Good | No capital gains tax, so a gain on crypto held as an investment isn't taxed. Frequent trading could be taxed as business income, and there's no official guidance. |
Investment income | Good | About 6% on our US$1m portfolio if the US$40k of income is brought in. Gains are untaxed, and income left abroad isn't taxed at all. |
Digital nomad visa | Excellent | The Premium Visa needs US$1,500 a month per adult and is renewable yearly. Holders are taxed only on money they bring in, and CSG doesn't apply. |
Filing and deadlines
Employers deduct income tax through PAYE, using the Employee Declaration Form you give them each income year.
Returns are filed online after the income year ends. For the year to 30 June 2026, the deadline for filing and paying online was 15 October 2026. Expect a similar date in October 2027 for the 2026-27 year, and check the MRA's communiqué each year.
Premium Visa holders don't normally file a return. If you deposit money in a Mauritian bank account, you submit a PV1 declaration when you leave Mauritius or by 15 October each year, whichever comes first.
👉 Mauritius Revenue Authority: e-filing and e-payment deadline of 15 October 2026
Frequently asked questions
Does Mauritius tax foreign income?
Only when it's brought into Mauritius. Foreign income kept abroad isn't taxed, and capital gains aren't taxed at all. But work you do while you're in Mauritius can count as Mauritian income, wherever you're paid.
How are Premium Visa holders taxed in Mauritius?
Only on money remitted to Mauritius. Spending on a foreign card doesn't count, and deposits in a Mauritian bank aren't taxed if you declare they were taxed abroad. Holders don't pay CSG.
What are the income tax rates in Mauritius for 2026-27?
For the income year from 1 July 2026, the first Rs 500,000 is tax free, the next Rs 500,000 is taxed at 10%, income up to Rs 12 million at 20% and income above that at 35%. Employees also pay CSG of 1.5% or 3%.
When do I become tax resident in Mauritius?
You're resident for an income year if you spend 183 days or more in Mauritius in that year, or 270 days or more in total across that year and the two before it. People domiciled in Mauritius are also resident unless their permanent home is abroad.
Does Mauritius have capital gains tax or inheritance tax?
No. Mauritius has no capital gains tax, no inheritance tax and no wealth tax, although frequent trading could be taxed as business income.
How many double tax treaties does Mauritius have?
The Mauritius Revenue Authority lists 45 double tax agreements in force, including with the UK, France, Germany, South Africa, India, Singapore and the UAE. There's no treaty with the United States.
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
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