Renowned for its white-sand beaches, multicultural society, and strong economy, Mauritius is a top destination for expats seeking a tropical lifestyle with modern comforts.
In this guide, we’ll walk you through everything you need to know about relocating to Mauritius from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
TaxPilot recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
Mauritius follows a residence taxation model. If you are resident, you will pay tax worldwide incomes. If you are non-resident, you will pay tax on local incomes only.
if you spend more than 182 days in Mauritius during the tax year.
if you spend more than 269 days in Mauritius in the current and previous two tax years.
if you are domiciled in Mauritius unless your permanent home is overseas during the tax year.
Providing that foreign income is not remitted to Mauritius, the income will be exempt from taxation in Mauritius. Mauritius can be a very tax efficient place to live for expats and nomads and as such, Global Tax Consulting recommends seeking personalized tax planning advice to take advantage of the special tax regime.
Exempt from Mauritius taxation.
Applied indefinitely.
Tax on property and share sales
Tax on value of owned assets
Tax on assets passed to heirs
Tax to contribute to state welfare
If you receive incomes overseas while you are living in Mauritius, you may find the source country, as a starting point, continues to tax the income which may cause double taxation unless you are using special tax regime.
Double taxation agreements can be used to mitigate double taxation and receive tax free income. As such, the more double taxation agreements a country has, the better, as agreements will ensure you’re not taxed twice and even better, ensure your income is tax free.
At present, Mauritius has 43 double taxation agreements signed.
