v256.0 · tax residency · MU · verified 2026-04
Mauritius tax residency
Rules that determine when you become tax-resident in Mauritius, the headline rates, and any HNW or expat special regime that softens the standard system.
Threshold
183 days/year
Taxation basis
territorial-leaning (foreign-source partially exempt)
Top marginal rate
20% on income above MUR 720K (~€14,500)
Capital gains
0% — no capital gains tax for individuals
Special regime: Premium Visa + Occupation Permit + Residence Permit (Retirement)
Premium Visa: 1-year extendable for remote workers; spend >183 days → tax-resident. Occupation Permit (investor/professional/self-employed track): $50K+ deposit or salary thresholds. Retirement Residence Permit: $1500/month transfers + 60-year-old. Standard 15-20% PIT applies once tax-resident. Mauritius-India DTAA renegotiated 2017 (Limitation of Benefits clause) but still useful for FDI structuring.
Rate landscape
| Dividends tax | 0% on Mauritian dividends; 0% on foreign dividends under certain conditions |
| Exit tax | No exit tax |
| Tax treaty network | 46 jurisdictions |
| CRS (automatic info exchange) | Active since 2018 |
Recent regime changes (2023-2026)
EU AML grey-list 2020-2021 (now removed). FATF blacklist removed 2022. India-Mauritius DTAA Protocol March 2024 — added Principal Purpose Test (PPT) for treaty benefits, tightening anti-treaty-abuse provisions. New Income Tax Act amendments 2024 for foreign-source income clarifications.
Strengths
- 0% capital gains tax — among Africa's most generous
- India-Mauritius DTAA gateway for India-bound FDI (despite 2024 PPT tightening)
- English-speaking, common-law overlay
- Premium Visa accessible for digital nomads
- Cost of living vs lifestyle ratio strong
Drawbacks
- 20% top rate kicks in low (MUR 720K ≈ €14,500)
- Smaller 46-treaty network than European HNW jurisdictions
- MUR currency volatility vs EUR/USD
- India treaty benefits tightened 2024 PPT — pure round-tripping ended
- Limited financial-services depth vs Singapore/Dubai
Top cities for tax-residency seekers
Port Louis Grand Baie Curepipe Tamarin
Source: official Mauritius tax authority page · Last verified 2026-04
See also: full Mauritius country profile · full tax-residency atlas