Capital gains tax in Mauritius 2026

Mauritius imposes no tax on capital gains: sell shares, funds or property at a profit and nothing is charged, with no holding-period test to satisfy.

The only boundary is trading — buy and sell frequently enough to constitute a business and the profits become gross income at the 0/10/20% scale.

At a glance

top rate: 0% on investment gains
entry band: 0%
tax year basis: Not assessed
filing deadline: No capital gains reporting
residency basis: Applies to residents and non-residents alike
regime flag: Business-like dealing taxed as income instead

Rates

Capital gains treatment (2025/26)

Rate	Base	Applies to
0%	—	Investment gains on shares, funds, property and other assets
0/10/20% scale	Profits	Gains from dealing as a business — judged on frequency, intent and organisation

Residency

Residency trigger

The zero rate is not residence-based — nobody pays capital gains tax, and foreign gains sit outside the remittance rules too because gains from foreign capital escape taxation entirely.

Non-resident treatment

Identical: non-residents realize Mauritian gains tax-free.

Notes

Property transactions carry separate registration and land-transfer duties on the deal itself — transaction taxes, not gains taxes.
Because gains are untaxed, losses on investments bring no relief.
The investing-versus-trading line follows ordinary business-income principles; keeping records of intent and frequency protects the exempt treatment.

FAQ

Does Mauritius have capital gains tax?

No — 0% on investment gains for residents and non-residents; only profits from dealing as a business are taxed, at income rates up to 20%.

Are foreign capital gains taxed when remitted to Mauritius?

No — 0%. The remittance rules apply to income, and Mauritius imposes no tax on gains from foreign capital at all.

Figures: tax year 2025/26 (July–June), compiled from public sources. Not tax advice.

See capital gains tax in other countries

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