Tax in Mauritius — 2026 Overview

01 Corporate

Corporate Taxation

Tax Type	Rate	Note
Corporate income tax (standard)	15%	On taxable income
Global Business Company (GBC), qualifying foreign income	~3%	Under the 80% partial exemption regime; requires substance (staff, local decision-making)
Export of goods	3%	Percentage share of export-related profit
Freeport zone companies	partly 0%	For certain manufacturing/logistics activities
Corporate Climate Responsibility (CCR) Levy	2%	Since July 2024, on taxable income (reduced for partial-exemption cases)
Alternative Minimum Tax (AMT)	10%	On book profit, from July 2026, banking/insurance/property/telecom/financial intermediation only – not for GBCs
Corporate-level capital gains tax	0%	No capital gains tax in Mauritius
Global minimum tax (Pillar Two / QDMTT)	15%	Only relevant for groups with consolidated revenue > €750 million

02 Individuals

Personal Income Tax

Income Year 2026/27 (from 1 July 2026) – progressive system; the former separate solidarity levy is now folded into the bands.

Income Band (MUR / Year)	Rate
0 – 500,000	0%
500,001 – 1,000,000	10%
1,000,001 – 12,000,000	20%
above 12,000,000	35%

The Income Exemption Threshold increases with the number of dependants.
Non-residents: flat 15% on Mauritius-source income, no access to exemption thresholds.
Tax residency: ≥183 days in the tax year in Mauritius, or ≥270 days cumulative over the current plus two preceding years, or domicile in Mauritius.
For residents, foreign income is only taxable to the extent it is remitted to Mauritius (“remittance basis”) – income kept abroad remains untaxed.

03 Wealth

Capital Gains, Inheritance, Gift & Wealth Tax

Tax Type	Rate
Capital Gains Tax	0% – does not exist
Inheritance Tax	0% – does not exist
Gift Tax	0% – does not exist
Wealth Tax	0% – does not exist

This is one of the main reasons Mauritius appeals for succession and wealth planning – but it only applies on the Mauritius side. Tax liability in your home country (for example, inheritance or gift tax where the parties involved are resident) remains unaffected.

04 Cross-Border Payments

Withholding Tax

Type of Payment	Rate for Non-Residents
Dividends	0% – generally no withholding tax
Interest	15% / 10%*
Royalties	15%*
Royalties to residents	10%

*10% when paid to banks/insurers/investment companies; 0% where a GBL pays foreign-source income to a non-resident with no Mauritius business activity.

Treaty relief: Rates can be reduced under Mauritius's network of roughly 46–47 double tax treaties – but not every country has one. Confirm whether your country of residence has a treaty with Mauritius before assuming a reduced rate applies.

05 Consumption

VAT

Standard rate: 15%
Registration required above MUR 6 million annual turnover.
Basic foodstuffs, medical services, education, financial services: exempt / zero-rated.

06 Employment

Social Contributions (CSG)

Monthly Salary	Employer	Employee
up to MUR 50,000	3%	1.5%
above MUR 50,000	6%	3%

No equivalent of a local trade tax or comparable municipal-level business tax.

07 Property

Property & Real Estate

Registration Duty: generally around 5% of the transaction value on property transfers (details vary by scheme).
Ownership by non-citizens is generally restricted: mainly possible through approved schemes such as IRS, RES, PDS or Smart City schemes, usually with minimum investment thresholds (historically from around USD 375,000) – ownership frequently also qualifies the holder for a Residence Permit.
No recurring property tax in the conventional sense, though local council fees (e.g. “General Rates”) may apply.

08 Other Key Information

Other Key Information

EU list of non-cooperative tax jurisdictions: as of February 2026, Mauritius is not on the EU list.
Residence / business presence for individuals: the common routes are the Occupation Permit (investor / self-employed / professional), the Premium Visa (long-stay without local employment), and residence-by-investment through property schemes.
Tax year: 1 July – 30 June.
Filing deadlines: individual tax returns are generally due by 30 September following the end of the tax year.

Important if you have a foreign parent company or are tax-resident elsewhere: Mauritius's low rates do not automatically shield you from taxation in your home country. Many jurisdictions operate Controlled Foreign Company (CFC) or anti-deferral rules that look through low-substance, passive offshore structures once the effective tax rate falls below a certain threshold (commonly in the 12–19% range, depending on the country) – these rules regularly claw back the tax advantage. Check your own country's CFC regime before relying on Mauritius structuring for tax purposes.

This overview does not replace tax or legal advice. In particular, the interaction with your home country's tax law (CFC / anti-deferral rules, exit taxation, cross-border reporting obligations) should be reviewed with a specialized advisor before any implementation.

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