Mauritius doesn't tax your foreign income until you bring it onto the island. That's the remittance basis, and for Premium Visa holders it goes further: pay for remote work done from Mauritius is only taxed when it's remitted, and spending on a foreign card doesn't count.
This guide covers Mauritius personal tax for people moving to or living in Mauritius in the 2026-27 income year (1 July 2026 to 30 June 2027): the remittance basis, the Premium Visa, the two residence tests, the new 35% band, CSG, freelancing and the permits that let you stay.
The key question is simple. Is your income earned in Mauritius, or brought into Mauritius from abroad? Work done on the island is taxed in full. Foreign income is taxed only when it arrives, and gains aren't taxed at all.
What's changed: the Finance Act 2026 (Act 14 of 2026, enacted on 12 August 2026) replaces the income tax scale from the income year that started on 1 July 2026. The first Rs 500,000 is still tax free, the next Rs 500,000 is taxed at 10% and the next Rs 11 million at 20%. Income above Rs 12 million is now taxed at 35%, and the separate 15% Fair Share Contribution on individuals now applies only to the 2025-26 income year. The Act also extends the Premium Visa tax rule to Golden Visa holders and raises the tax-free lump sum on pensions and retiring allowances to Rs 3.5 million. Separately, the Economic Development Board says the Professional Occupation Permit now needs a basic salary of Rs 50,000 a month in every sector. A new national pension scheme to replace CSG from 1 July 2027 was announced in the 2026-27 Budget but is 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 received in Mauritius |
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 at Rs 47 to US$1, single, including CSG and NSF) |
Foreign income | Taxed only when it's received in Mauritius. Premium Visa and Golden Visa holders have their own remittance rule for remote work |
Capital gains and interest | No capital gains tax. Dividends from Mauritian companies and interest on Mauritian savings and fixed deposits are exempt |
Crypto gains | Exempt: gains on securities are exempt income, and securities include virtual assets |
Residence at a glance | Getting in: moderate (183 days in an income year, or 270 days over that year and the two before). Leaving: the 270-day test can keep you resident after you go, but there's no exit tax |
Double tax treaties | 45 in force, including the UK, France, Germany, India, South Africa and the UAE. None with the US |
The remittance basis and the Premium Visa
Why do remote workers and retirees look at Mauritius? Because you can live there full time and choose how much foreign income becomes taxable.
Image 1 — foreign income is taxed only when you bring it in
For every resident, the Income Tax Act treats foreign income as arising only when it's received in Mauritius, or dealt with there on your behalf. A foreign pension, rent or dividend that stays in an account abroad isn't taxed in Mauritius. The catch is that work you do physically in Mauritius is Mauritian income, wherever your employer is and wherever you're paid.
Premium Visa holders get a specific rule for that catch. Under section 73B of the Income Tax Act:
Remote work income: pay for work you do remotely from Mauritius is treated as Mauritian income only when you remit it to Mauritius.
Card spending: money you spend in Mauritius with a foreign credit or debit card isn't treated as remitted.
Bank deposits: money you deposit in a Mauritian bank account is taxable, unless you declare on form PV1 that it was already taxed in your country of origin or residence.
The Revenue Authority's guidance adds that Premium Visa holders don't pay CSG, the National Savings Fund contribution or the training levy, and most don't need to register for tax or file a return. You file the PV1 declaration by the earlier of the date you leave Mauritius or 15 October each year.
The Finance Act 2026 extends section 73B to Golden Visa holders. The 2026-27 Budget describes the Golden Visa as a stay of up to two years, renewable, for people who invest at least US$1 million in Mauritius within 12 months.
👉 Mauritius Revenue Authority: foreign income and residence
👉 Mauritius Revenue Authority: FAQs on the tax treatment of Premium Visa holders
👉 Income Tax Act 1995 (consolidated): sections 5, 73 and 73B
When you become tax resident in Mauritius, and how you stop
Residence is tested for each income year, from 1 July to 30 June. You're resident for an income year if any of these apply:
you're present in Mauritius for 183 days or more in that income year
you're present for 270 days or more 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 to watch. Spend 150 days a year in Mauritius and you never meet the 183-day test, but you pass 270 days in your second year. It works in reverse when you leave: days from the two previous income years still count, so a short return visit can keep you resident.
Mauritius has no exit tax. For a treaty claim, you can apply for a Tax Residence Certificate. Non-residents are taxed only on Mauritian income, with no reliefs or deductions.
👉 Mauritius Revenue Authority: notes on the individual tax return, including the residence tests
Income tax rates for 2026-27
Salaries, self-employed profits, pensions and rent are added together and taxed on one scale. The new scale applies from the income year that started on 1 July 2026.
Mauritius income tax rates for 2026-27
Chargeable income | Rate |
|---|---|
First Rs 500,000 | 0% |
Next Rs 500,000 | 10% |
Next Rs 11 million (to Rs 12 million) | 20% |
Over Rs 12 million | 35% |
Source: Income Tax Act, First Schedule, Part I, as replaced by section 7(v) of the Finance Act 2026, in force for the income year starting 1 July 2026 (section 28(12)).
For 2025-26 the top rate was 20%, with a 15% Fair Share Contribution on income above Rs 12 million. The Finance Act 2026 limits that contribution to the 2025-26 year and builds the higher rate into the scale.
If you support dependants, you can deduct Rs 110,000 for one, Rs 190,000 for two, Rs 275,000 for three and Rs 355,000 for four or more. Each dependant has to meet an income limit.
👉 Finance Act 2026: the new income tax scale and commencement dates
👉 Mauritius Revenue Authority: guide on PAYE, including the dependant deductions
Worked example
You're single, resident and work for a Mauritian employer for the whole 2026-27 year, earning Rs 4.7 million (about US$100k at Rs 47 to the dollar).
Income tax is Rs 50,000 on the 10% band plus Rs 740,000 on the 20% band, a total of Rs 790,000.
CSG at 3% of your basic salary is Rs 141,000, and the 1% NSF contribution on pay up to Rs 29,710 a month is about Rs 3,570.
Your all-in bill is about Rs 934,570, or 19.9% of your salary. That's close to the 20% line: at a rate of about Rs 48.8 to the dollar, the same US$100k would cost 20%.
Your employer deducts the tax through PAYE. To work for a Mauritian employer you need an Occupation Permit. The Economic Development Board says the Professional permit now needs a basic salary of at least Rs 50,000 a month in every sector. The Passport and Immigration Office guidelines still show the older Rs 60,000 (Rs 30,000 in some sectors), so check when you apply.
👉 Economic Development Board: what's new in Occupation and Residence Permits (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, after business expenses, and you pay CSG of 3% on 90% of your net income. 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.
Mauritius has a 1% presumptive tax on gross income, but it's not for consultants or designers. It's limited to small businesses in agriculture, forestry and fishing, manufacturing, wholesale of food and retail of goods, with gross income of up to Rs 10 million a year.
You also need the right to work for yourself. The Self-Employed Occupation Permit lasts up to ten years, with an initial transfer of US$35,000 in the published guidelines; to renew it, the 2026-27 Budget requires business income of Rs 2 million a year from year 3 and Rs 3 million from year 5. If all your clients are abroad, the Premium Visa is often simpler.
👉 Mauritius Revenue Authority: overview of taxes, including the presumptive tax
Crypto, investments and pensions
Is crypto taxed in Mauritius? Not on gains. The Second Schedule to the Income Tax Act makes gains from selling securities exempt income, and for that item the Act defines securities to include virtual assets and virtual tokens. There's no capital gains tax on shares, funds or property either.
Dividends: dividends from Mauritian companies are exempt. Foreign dividends are taxable when you bring them into Mauritius.
Interest: interest on savings and fixed deposit accounts with Mauritian banks is exempt for individuals. Foreign interest is taxed when received in Mauritius.
Foreign pensions: taxed on the normal scale, but only on the amount you bring in. CSG isn't charged on pensions.
Mauritius has no inheritance tax, no gift tax and no wealth tax. Heirs pay income tax only on their share of any income an estate earns.
Retirees who don't want a Premium Visa can apply for a Residence Permit as a retired non-citizen if they're over 50. It lasts up to ten years, and you need to transfer at least US$1,500 a month (or US$18,000 a year) to Mauritius.
👉 Mauritius Revenue Authority: tax on sociétés and successions
Social security
Mauritius funds pensions and benefits through the Contribution Sociale Généralisée (CSG) and the National Savings Fund (NSF). CSG covers non-citizen employees too, apart from a few groups such as non-residents. Premium Visa holders pay neither CSG nor NSF.
CSG for employees: 1.5% of your basic wage if it's Rs 50,000 a month or less, with your employer paying 3%. Above Rs 50,000, you pay 3% and your employer 6%.
CSG for the self-employed: 3% of 90% of net income above Rs 50,000 a month, 1.5% between Rs 10,000 and Rs 50,000, and a flat Rs 150 below that.
NSF: 1% from you and 2.5% from your employer, on basic pay up to Rs 29,710 a month from 1 July 2026.
The 2026-27 Budget announced a defined-contribution national pension scheme from 1 July 2027 to replace CSG, with employees paying 1.5% of basic salary up to Rs 50,000 a month and 3% above that. This is Proposed, not law: the Finance Act 2026 doesn't create it.
👉 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 Revenue Authority lists 45 double taxation agreements in force, including with the UK, France, Germany, Italy, Belgium, Sweden, Luxembourg, India, China, Singapore, South Africa and the UAE. Seven more, including Kenya, Morocco and Nigeria, are signed but not yet in force.
There's no treaty with the United States.
👉 Mauritius Revenue Authority: double taxation agreements in force
The Premium Visa for remote workers and retirees
The Premium Visa is Mauritius's long-stay visa for tourists, retirees and professionals who work remotely. It's free, lasts up to one year and can be renewed. You need it if you want to stay more than 180 days in a calendar year.
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 has to be outside Mauritius.
You can't enter the Mauritian labour market.
👉 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 2026-27 rules and the all-in cost including CSG and NSF. We convert at Rs 47 to US$1, between the Bank of Mauritius indicative buying and selling rates of 16 October 2026 (Rs 46.37 and Rs 47.94).
☑️ 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) for a single resident employee: income tax at 0%, 10% and 20%, plus 3% CSG and a small NSF contribution. It sits just under the 20% line and would cross it if the rupee weakened past about Rs 48.8 to the US dollar. |
Freelancers (self-employed) | Good | About 19.5% all-in on US$100k of profit: the same income tax scale, plus 3% CSG on 90% of your net income. The 1% presumptive tax is limited to a few trading and farming sectors, so most freelancers can't use it. |
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. It's about 8% if only the pension comes in. There's no CSG on pensions, no inheritance tax and no wealth tax. |
Crypto gains | Excellent | Gains from selling securities are exempt income, and the Income Tax Act defines securities for this purpose to include virtual assets and virtual tokens. There's no capital gains tax. |
Investment income | Good | About 6% on a US$1m portfolio if the 4% income is foreign and brought into Mauritius. Gains on shares are exempt, and so are dividends from Mauritian companies and interest on Mauritian savings and fixed deposits. |
Digital nomad visa | Excellent | The Premium Visa is free and needs US$1,500 a month per adult. Holders pay tax on income from remote work only when they bring it into Mauritius, and pay no CSG or NSF. |
Filing and deadlines
The income year runs from 1 July to 30 June. Employees have tax taken through PAYE, and returns are filed online after the year ends. For the 2025-26 income year, the deadline to file and pay was 15 October 2026, so expect mid-October 2027 for 2026-27.
Premium Visa holders don't normally file a return. If you've deposited money in a Mauritian bank account that hasn't been taxed abroad, you register, get a tax account number and file. The PV1 declaration is due by the earlier of your departure or 15 October.
👉 Mauritius Revenue Authority: e-filing and payment deadline of 15 October 2026
Frequently asked questions
Does Mauritius tax foreign income?
Only when it's brought in. A resident's foreign income is taxed when it's received in Mauritius or dealt with there on their behalf. Work done physically in Mauritius is Mauritian income, wherever you're paid, unless you hold a Premium or Golden Visa and the income is from remote work.
How are Premium Visa holders taxed in Mauritius?
Income from work done remotely from Mauritius is taxed only when it's remitted. Spending with a foreign card isn't a remittance, and deposits already taxed abroad are exempt if you declare them on form PV1. Holders don't pay CSG or NSF and most don't file a return.
What are the income tax rates in Mauritius for 2026-27?
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 Rs 12 million at 35%. Employees earning more than Rs 50,000 a month also pay 3% CSG.
When do I become tax resident in Mauritius?
When you spend 183 days or more in Mauritius in an income year (1 July to 30 June), or 270 days or more across that year and the two before it. You're also resident if your domicile is in Mauritius, unless your permanent home is abroad.
Is crypto taxed in Mauritius?
Gains aren't. Gains from selling securities are exempt income, and the Income Tax Act defines securities for this purpose to include virtual assets and virtual tokens. Mauritius has no capital gains tax.
Does Mauritius have a tax treaty with the UK?
Yes. The UK is one of 45 double taxation agreements in force, along with France, Germany, India, South Africa, Singapore and the UAE. There's no treaty with the United States.
Where to go next
👉 Best countries for crypto tax
👉 Countries that don't tax foreign income
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.
