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Dividend tax in Mauritius 2026
Dividends from Mauritian companies arrive tax-free — no income tax, no withholding, whoever the shareholder is.
Two caveats: local dividends count toward the MUR 12 million Fair Share Contribution threshold for high earners, and foreign dividends are taxable when remitted (with credits for foreign and underlying tax).
At a glance
- top rate
- 0% on Mauritian dividends
- entry band
- Foreign dividends: scale rates when remitted
- tax year basis
- July-June year
- filing deadline
- 15 October return where remitted foreign dividends exist
- residency basis
- Exempt for residents and non-residents alike
- regime flag
- First MUR 50,000 from a real estate investment trust exempt
Rates
How dividends are taxed (2025/26)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Dividends from Mauritius-resident companies and registered co-operatives — no withholding for anyone |
| 0/10/20% scale | Amount remitted | Foreign dividends brought into Mauritius — with foreign tax credits, including underlying company tax for 5%+ shareholdings |
| 15% within the Fair Share Contribution | Leviable income above MUR 12 million | Local dividends count toward the high-earner contribution for 3 income years |
Thresholds & allowances
- Real estate investment trust incomeFirst MUR 50,000 exempt
Per income year
- Peer-to-peer lending interest80% exempt
For loans made through licensed platforms
Residency
Residency trigger
The one-layer system taxes profits at company level only; global business entities' distributions stay outside the Fair Share Contribution base.
Non-resident treatment
Non-resident shareholders receive Mauritian dividends gross — 0% withholding — a key plank of the jurisdiction's holding-company appeal.
Notes
- Interest is mostly gentle too: savings and fixed-deposit interest from banks, government securities and quoted debentures are exempt; other interest carries a creditable 15% withholding.
- The underlying-tax credit for remitted foreign dividends works multi-tier, so long as each link holds at least 5% of the payer below it.
- Excess foreign tax credits cannot be carried forward — timing remittances matters.
FAQ
Are dividends taxed in Mauritius?
No — dividends from Mauritius-resident companies are exempt with 0% withholding, though they count toward the MUR 12 million Fair Share Contribution threshold for high earners.
How are foreign dividends taxed in Mauritius?
Only when remitted — they then join the 0/10/20% scale with credits for foreign withholding and, for 5%+ stakes, the underlying company tax.
Figures: tax year 2025/26 (July–June), compiled from public sources. Not tax advice.