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Withholding tax in Mauritius 2026
Mauritius withholds lightly and exempts widely: dividends leave at 0%, interest and royalties at 15% — but bank interest, quoted debentures and global-business payments from foreign income are exempt — and rents, services and management fees at 10%.
Over 45 tax treaties cut these further, the backbone of the island's cross-border role.
At a glance
- top rate
- 15% (interest and royalties, before exemptions)
- entry band
- 0% on dividends
- tax year basis
- Withheld per payment
- filing deadline
- Final for non-residents' passive income
- residency basis
- Mauritian-source payments
- regime flag
- Remote workers' income deemed Mauritian unless premium-visa conditions hold
Rates
Withholding on non-residents (2025/26)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Dividends from resident companies |
| 15% | Gross | Interest (final) — but bank-account and deposit interest, quoted debentures and renewable-energy bonds are exempt |
| 15% | Gross | Royalties (final) — exempt when paid from a company's foreign-source income |
| 10% | Gross | Rent, management fees, entertainers and sportspeople, and services rendered in Mauritius |
Withholding residents meet (2025/26)
| Rate | Base | Applies to |
|---|---|---|
| PAYE scale / 15% | Monthly emoluments | Employment income — flat 15% (or 20% by choice) without a declaration form |
| 15% | Gross interest | Interest from non-bank payers — creditable |
| 10% | Gross | Royalties to residents |
| 7.5% / 5% | Gross | Rent / payments to property owners and service providers |
| 15% or 20% | Gross fees | Directors' fees, at the director's option |
Thresholds & allowances
- Public-contract thresholds1-3%
Small withholdings on government procurement above MUR 30,000-300,000 by contract type
Residency
Residency trigger
Resident-side withholdings are creditable advances, reconciled in the 15 October return; the pay-as-you-earn (PAYE) system covers salaries and directors' fees.
Non-resident treatment
Work performed remotely from Mauritius for a foreign business is deemed Mauritian-source unless the worker holds a premium visa and the employer's core business sits abroad.
Notes
- Interest paid by global-business licensees out of foreign-source income to non-residents is exempt — central to the offshore-finance model.
- Treaty relief is mandatory, not elective, once conditions are met.
- Rulings from the revenue authority cost MUR 3,000 and bind the authority (not the taxpayer).
- Departing residents whose absence looks permanent must file and settle (or secure) their tax before leaving.
FAQ
What withholding applies to non-residents in Mauritius?
0% on dividends, 15% on interest and royalties (with broad exemptions for bank interest and foreign-income payers), and 10% on rents, services and management fees.
Is remote work from Mauritius taxed?
By default yes — income for work performed from Mauritius is deemed Mauritian-source at the 0/10/20% scale — unless you hold a premium visa and your employer's core business is abroad, in which case only remittances are taxed.
Figures: tax year 2025/26 (July–June), compiled from public sources. Not tax advice.