For those considering moving to Mauritius
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Mauritius.
20
Marginal tax rate
183
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Mauritius – updated per 2025
What is required to establish tax residency in Mauritius?
Individuals who stay in Mauritius for 183 days or more during a tax year are considered to have moved there and to be tax residents. The same applies to individuals who stay in Mauritius for 270 days or more over three consecutive tax years, as well as individuals who have a permanent residence in Mauritius.
Which types of income are taxable in Mauritius?
Tax residents are taxed on their worldwide income in Mauritius, while non-resident taxpayers are taxed only on income sourced in Mauritius.
Mauritius does not levy tax on capital gains.
What tax rates apply in Mauritius?
Mauritius has a progressive tax system, with rates ranging from 2 to 20%.
Does Mauritius grant tax credit for foreign taxes?
Mauritius grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in Mauritius on the same income.
Is there wealth tax in Mauritius?
Mauritius does not levy wealth tax.
What is the tax year in Mauritius?
Mauritius has a tax year that differs from the calendar year. The tax year in Mauritius runs from 1 July to 30 June.
When must the tax return be filed in Mauritius?
The individual tax return in Mauritius must be filed by 15 October of the year following the tax year.
What is the name of the tax authority in Mauritius?
The name of the tax authority in Mauritius is Mauritius Revenue Authority.
How many countries does Mauritius have tax treaties with?
Mauritius has tax treaties with approximately 45 countries. Norway is not among them.
Is there property tax in Mauritius?
Mauritius does not levy property tax.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979