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Mauritius tax guide 2026
Mauritius pairs a gentle 0-10-20% income tax with two standing gifts to investors: no capital gains tax at all, and tax-free dividends from Mauritian companies. Residents are taxed on foreign income only when they bring it into the country, estates pass with no inheritance tax, and social charges are a slim 1.5-3%. New for 2025/26: high earners above MUR 12 million pay a temporary 15% Fair Share Contribution.
- Rate range
- 0% – 20% (+15% Fair Share Contribution above MUR 12 million)
- Key allowance
- First MUR 500,000 of chargeable income at 0%, after dependant deductions of MUR 110,000-355,000
- Tax year
- 1 July – 30 June
- Filing deadline
- 15 October, electronically
Taxes covered
- Income tax20%
Three bands — 0%, 10% and 20% above MUR 1 million of chargeable income — plus the temporary 15% Fair Share Contribution above MUR 12 million.
- Dividend tax0%
Dividends from Mauritius-resident companies are exempt with no withholding — though they now count toward the Fair Share Contribution threshold.
- Capital gains tax0%
Mauritius has no capital gains tax — investment gains on shares, funds and property are untaxed; only dealing as a business is taxed, as income.
- Crypto tax0%
With no capital gains tax, investment-nature crypto gains are untaxed; revenue-nature trading joins gross income at the 0/10/20% scale.
- Social security1.5% / 3%
Employees pay the social contribution at 1.5% (salary up to MUR 50,000 a month) or 3% above, plus 1% to the national savings fund.
- Inheritance tax0%
Mauritius has no inheritance tax, no gift tax and no wealth tax — estates pass entirely untaxed.
- Withholding tax10% / 15%
Non-residents: 0% on dividends, 15% on interest and royalties (with wide exemptions), 10% on rents, services and management fees.
Special regimes
- Remittance basis
Residents pay tax on foreign income only to the extent it is remitted to Mauritius — offshore earnings left offshore stay untaxed.
- No capital gains tax
Shares, property, funds, crypto — investment gains are simply not taxed, for residents and non-residents alike.
- Tax-free dividends
Dividends from Mauritius-resident companies are exempt, with no withholding even for foreign shareholders.
- 10-year expat exemptions
Licensed asset and fund managers (USD 50 million+ under management) and returning diaspora members enjoy 10-year income exemptions; USD 25 million investors get 5 years.
- Premium visa for remote workers
Remote-work income is taxed only when remitted — and spending through a foreign card does not count as remittance.
Recent changes
- 2025-07The Finance Act rebuilt the scale into three bands (0% to MUR 500,000, 10% on the next 500,000, 20% beyond) and introduced the 15% Fair Share Contribution on leviable income — including local dividends — above MUR 12 million, for 3 income years.
- 2025-07Several niche reliefs were repealed (household employees, angel investors, animal adoption), the housing-loan monthly allowance began tapering (MUR 667, then 333, ending June 2027), and car fringe-benefit values rose from October.
- 2024-07New deductions arrived for private-school fees (up to MUR 60,000 per dependant) and for wages paid to carers (up to MUR 30,000).