Being a tax resident in Mauritius

Mauritius' fiscal year runs from 1 July to 30 June.

To qualify as a tax resident in Mauritius, you must hold a Residence or Occupation Permit and stay in the country for at least 183 days in a fiscal year, or spend a minimum of 270 cumulative days in Mauritius over the current fiscal year and the two preceding years. All days in Mauritius count, including arrival and departure days.

Mauritius has signed double taxation agreements with over 40 countries. Visit the MRA website to view the list of countries concerned.

Personal Income tax

Every tax resident in Mauritius is required to pay income tax (both personal and rental).Individual income is taxed progressively, in bands ranging from 0 to 20 %:

• Full exemption up to Rs 500,000
• 10 % from Rs 500,001 to Rs 1 million
• 20 % from Rs 1 million to Rs 12 million.

If your net annual income exceeds Rs 12 million (including dividends received from domestic companies), you will be subject to an additional tax, the Fair Share Contribution on High-Income Earners: 15 % on the portion above this threshold. This applies to income received from 1 July 2025 and will be in effect until the fiscal year 2027-2028.

Tax deductions

When calculating your income tax, deductions may apply for dependants (spouse, children, parents), health insurance expenses, and school fees for children attending private schools, among others. Speak to your accountant for personalised advice.

Tax exemptions

In Mauritius, you are exempt from real estate wealth tax, property or council taxes, and inheritance tax on assets held in Mauritius.