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Inheritance tax in Mauritius 2026
Nothing is charged when wealth passes in Mauritius: no estate duty, no gift tax, no wealth tax — for residents and non-residents alike.
Combined with no capital gains tax and tax-free local dividends, this makes Mauritius one of the cleanest estate-planning bases in Africa.
At a glance
- top rate
- 0% — no inheritance or gift tax
- entry band
- 0% on any amount
- tax year basis
- Not applicable
- filing deadline
- None
- residency basis
- No estate charge for anyone, on any assets
- regime flag
- No wealth tax either
Rates
Inheritances and gifts (2025/26)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | All inheritances and legacies |
| 0% | — | All lifetime gifts |
Residency
Residency trigger
There is nothing to trigger — no death or gift charge exists in Mauritian law.
Non-resident treatment
Foreign heirs receive Mauritian assets with 0% local tax; their home country's rules may still apply.
Notes
- Property transfers involve registration duty on the transaction side — a conveyancing cost, not a death duty.
- Mauritian trusts and foundations are established succession vehicles precisely because no estate taxes interfere.
- The first MUR 3 million of lump-sum pension commutations, death gratuities and severance is exempt income for recipients.
- Heirs inherit with no capital-gains history to worry about — later sales are untaxed under the no-gains-tax rule.
FAQ
Does Mauritius have inheritance tax?
No — 0% on inheritances and gifts, with no wealth tax either.
What do heirs pay on Mauritian assets?
0% on inheriting, and 0% on later gains — only property retitling carries registration duty as a transaction cost.
Figures: tax year 2025/26 (July–June), compiled from public sources. Not tax advice.