Eleven countries analysed: eight tax treaties in force, two countries without a treaty, one signed treaty that has not entered into force
Mauritius Guide
International taxation
↔ Mauritius
- 11 countries analysed
- Taxation
- Wealth
- Property
- Retirement
- Inheritance
What Mauritius taxes, what your country keeps, and the guide that matches your situation.
Eleven countries, eleven guides checked against the official texts of both States: treaty status, departure, pensions, retained assets, inheritance.
Eleven countries,
one guide for each
one guide for each
Key points
Four benchmarks before changing country.
Leaving is not enough: it is your country’s law that says when you cease to be resident there, and what it continues to tax
Mauritian tax resident: 183 days in the income year, 270 days over three years, or domicile in Mauritius
In Mauritius: a scale of 0% to 35% on income, no general tax on wealth, inheritances or gifts
Settling in Mauritius does not, on its own, end your tax position in your home country.
Two countries read your situation, each under its own law. The one you leave decides when you cease to be resident there, and what it continues to tax afterwards. Mauritius decides when you become resident there. Where a tax treaty is in force, it allocates taxing rights between the two States, income by income.
This page gives the overview. The articles, thresholds and worked examples are in your country’s guide.
01 Your country
Eleven countries, eleven guides: which one is yours?
Each card gives the status of the tax treaty with Mauritius, checked in the country guide, and three points to know before leaving. Eight treaties are in force; Switzerland and Spain have none; the one signed with Russia has not entered into force.
Compare the eleven countries →
Tax treatyFrance
Tax treaty in force
Treaty signed on 11 December 1980, in force since 17 September 1982, supplemented in 2011 and by the MLI. It does not cover inheritance.
- Basic and compulsory supplementary pensions: taxed in France
- Asset retained in France: rent and capital gain taxed in France, with 17.2% social charges
- Exit tax: securities of at least €800,000, or 50% of a company’s profits, after six years of residence out of ten
Tax treatyBelgium
Tax treaty in force
Treaty signed on 4 July 1995, in force since 28 January 1999, supplemented by the MLI. It distinguishes the statutory pension from private pensions.
- Belgian statutory pension: Belgium keeps the right to tax it
- Since 2026, leaving Belgium may trigger an exit tax on capital gains on financial assets
- Inheritance: your region’s scale; once a non-resident, Belgian real estate only
Tax treatyLuxembourg
Tax treaty in force
Treaty signed on 15 February 1995, applicable since 1996, amended by a 2014 protocol and by the MLI. Three pension regimes coexist under it.
- Statutory pension: taxed in Luxembourg only; private pensions: reserved to Mauritius
- Shareholding of more than 10%: the capital gain goes to Mauritius as soon as you are resident there
- Inheritance: once a non-resident, only your Luxembourg real estate remains taxed
Tax guideSwitzerland
No tax treaty
No treaty between Switzerland and Mauritius, neither signed nor announced as under negotiation: each country applies its own law alone, with no allocation rule.
- AHV/AVS pension paid abroad: never taxed in Switzerland; 2nd pillar and 3a: final withholding tax
- Swiss dividends: 35% withholding tax, with no possible refund
- Wealth, property gains and inheritance: cantonal taxes, which differ from one canton to another
Tax treatyGermany
Tax treaty in force
Treaty signed on 7 October 2011, applied since 2013, amended by a 2021 protocol that transposes the MLI.
- Statutory pension: taxed in Germany only; company or private pension: in Mauritius, for the part received
- Shareholding of at least 1% in a company: tax on the unrealised gain on departure (Wegzugsbesteuerung)
- Inheritance: a German remains subject to German duties five years after leaving
Tax treatySouth Africa
Tax treaty in force
Treaty signed in Maputo on 17 May 2013, applied since 2016 and amended by the MLI since 2023.
- Ceasing to be resident amounts to a deemed disposal of your assets (section 9H), excluding South African real estate and retirement funds
- Fund pension: taxable in South Africa, and in Mauritius if you receive it there
- Estate duty on the worldwide estate of anyone who remains “ordinarily resident”
Tax treatyUnited Kingdom
Tax treaty in force
Treaty signed in London on 11 February 1981, amended in 1986, 2003, 2011 and 2018, then by the MLI since 2021.
- Residence is lost under the statutory test (SRT); returning within five years makes capital gains taxable
- Private pension: in Mauritius only, for the part received; public pension: in the United Kingdom
- Since 6 April 2025, inheritance tax (IHT) can follow you for up to ten years after departure
Tax treatyUnited Arab Emirates
Tax treaty in force
Treaty signed on 18 September 2006, in force since 2007, amended by the MLI: dividends, interest and royalties are taxable only in the State of residence.
- An Emirati visa does not make a tax resident: three criteria since 2022, proved by an FTA certificate
- No federal income tax on individuals; companies: 9% above AED 375,000
- No Emirati departure tax found in federal law for an individual
Tax guideSpain
No tax treaty
No treaty, neither signed nor initialled: the MRA classes it as “under negotiation”. Mauritius appeared on the Spanish list of tax havens until the 2023 tax year, and no longer has since 2024.
- Exit tax (art. 95 bis): more than €4m of securities, or more than 25% of a company if your securities exceed €1m
- Asset retained in Spain: 24% on gross rent, 19% on the capital gain, wealth tax
- Inheritance: the heir pays, according to their own residence
Tax treatyItaly
Tax treaty in force
Treaty signed in Port Louis on 9 March 1990, in force since 28 April 1995, amended by the 2010 protocol. The MLI, signed by Italy in 2017, has not been ratified for it.
- Mauritius appears on the list in the decree of 4 May 1999: an Italian citizen remains presumed to be Italian-resident, unless proved otherwise
- Private pension: taxable in Mauritius only, if it is subject to tax there; public pension: in Italy
- Inheritance: Italy looks at the deceased’s residence, not the heir’s
Tax guideRussia
Treaty signed, not in force
The treaty signed with Russia has not entered into force: the MRA classes it among seven agreements awaiting ratification. The two domestic laws apply on their own.
- Russian residence: 183 days over twelve consecutive months, only days count
- Non-resident: 30% on Russian-source income, 15% on dividends
- Russian resident: tax paid in Mauritius is not credited against Russian tax (art. 232)
Other countries
Another country?
45 treaties in force
Mauritius has 45 tax treaties in force, according to the MRA list read on 5 October 2026. Is your country not among these eleven guides? Ask us.
- In force, among others: India, China, Singapore, Seychelles, Madagascar, Sweden
- Under negotiation, among others: Portugal, Canada, Greece, Saudi Arabia
- With no treaty in force, each country applies its own law alone
02 Comparison
What changes depending on your country of origin
The same move to Mauritius does not have the same consequences depending on the country you leave. Five subjects account for most of the difference: the treaty, taxation on departure, pensions, inheritance, and a point specific to each country.
Which guide to read →| Country | Treaty with Mauritius | On departure | Pensions | Inheritance | Watch points |
|---|---|---|---|---|---|
| France | In force since 1982; supplemented in 2011 and by the MLI | Exit tax: securities of at least €800,000, or 50% of a company’s profits | Compulsory basic and supplementary pensions: in France | No treaty: France may tax (CGI, art. 750 ter) | 17.2% social charges on rent and on the gain on French property |
| Belgium | In force since 1999; supplemented by the MLI | Possible exit tax on capital gains on financial assets, since 2026 | Statutory pension: Belgium keeps the right to tax it | Regional scale; non-resident: Belgian real estate only | Your status as an inhabitant of the Kingdom at death decides what is taxed |
| Luxembourg | Applicable since 1996; 2014 protocol and MLI | No general taxation of private wealth; a business’s assets are deemed sold | Statutory pension: in Luxembourg only | Non-resident: Luxembourg real estate only | Shareholding of more than 10%: gain reserved to Mauritius once resident |
| Switzerland | None, neither signed nor announced as under negotiation | No general taxation of private unrealised gains | AHV/AVS pension: never taxed in Switzerland; 2nd pillar and 3a: final withholding tax | Cantonal tax: last domicile, or canton of the property | 35% withholding tax on Swiss dividends, with no refund |
| Germany | Applied since 2013; 2021 protocol | Wegzugsbesteuerung from 1% of a company’s capital | Statutory pension: in Germany only | German duties five years after a national leaves | An heir resident in Germany is always taxed |
| South Africa | Applied since 2016; MLI since 2023 | Deemed disposal of assets at market price (section 9H) | Fund pension: South Africa, and Mauritius if received there | Estate duty on the worldwide estate of the “ordinarily resident” | South African exchange control on the outflow of capital |
| United Kingdom | In force; signed in 1981, MLI since 2021 | Statutory residence test (SRT); return within five years: capital gains taxable | Private pension: Mauritius, for the part received; public pension: United Kingdom | IHT according to long-term residence, up to ten years after departure | The State Pension does not follow the rule for private pensions |
| United Arab Emirates | In force since 2007; amended by the MLI | No departure tax found in federal law | Private pension: State of residence; social security: the State that pays it | No federal tax; the treaty does not cover it | An Emirati visa does not make a tax resident |
| Spain | None; “under negotiation” according to the MRA | Exit tax (art. 95 bis) above €4m of securities | Taxable in Spain; in Mauritius if received there, with Spanish tax deducted | The heir pays according to their own residence | Asset retained: 24% on gross rent, and wealth tax |
| Italy | In force since 1995; 2010 protocol, MLI not ratified by Italy | No exit tax on private securities: it targets businesses | Private pension: Mauritius only; public pension: Italy | According to the deceased’s residence | Presumption of Italian residence, and 4‰ IVAFE on investments held in Mauritius |
| Russia | Signed, not in force | No exit tax; residence lost under 183 days over twelve months | State and insurance pensions: exempt in Russia | No general tax; notarial duty capped | Mauritius appears on the Russian list of offshore zones (2024-2026) |
03 Before departure
Before settling in Mauritius: eight points to settle
These eight checks apply whatever your country. Each is settled before departure, with tax advice in your home country; your country’s guide gives the exact rule.
Choose my country →- Date your exit from residenceYour country has its own criteria, often broader than a day count. As long as they are met, you remain taxable there.
- Count your days in Mauritius183 days in the income year, from 1 July to 30 June, or 270 days over three years. A residence permit alone is not enough.
- Check the treaty statusIn force, absent, or signed without having entered into force: this is the starting point for everything else.
- Quantify the tax on departureSecurities, company shares, financial assets: several countries tax unrealised gains on the day you leave.
- Have each pension characterisedStatutory, supplementary, private, public: each category has its own rule, and the State that pays often keeps the right to tax.
- Decide what happens to retained assetsRent and the gain on a property kept at home generally remain taxed there, often without the allowances given to residents.
- Plan for inheritanceNone of the eight treaties in these guides covers inheritance: your country’s law decides, sometimes years after departure.
- Prepare the source of funds and your declarationsBanks and notaries ask where the money comes from. Your country may require you to declare your accounts in Mauritius, and automatic exchange (CRS) has operated since 2018.
04 Mauritius side
Mauritian taxation in brief
The Mauritian rules are the same for everyone, whatever your country of origin. Here is the essential, checked against the Finance Act 2026 and the official pages of the Mauritius Revenue Authority (MRA).
0 to 35%Individual income scale, in four bands
15%Corporate tax, not tax on individuals
183 daysOf presence in the income year to become tax resident
45Tax treaties in force, according to the MRA
Income: a scale, not a single rate
0% on the first Rs 500,000, 10% on the next Rs 500,000, 20% up to Rs 12 million, 35% above, since the year that opened on 1 July 2026. The scale applied to rent →
Tax residence
183 days in the income year, 270 days over three years, or domicile in Mauritius. A residence permit does not, on its own, make a tax resident. How days are counted →
Foreign income
A resident is taxed on foreign income only if it is received in Mauritius; a non-resident, on Mauritian-source income alone. Declaring on arrival →
Companies, dividends, capital gains
A company pays 15% on its profit. Dividends from a resident company are exempt for an individual, and their capital gain on property is not taxed. Buying through a company →
Property
5% registration duty for the buyer, 5% transfer tax for the seller; net rent follows the scale. From USD 375,000 under a scheme, the purchase opens a residence permit. Purchase costs →
Wealth, inheritance, gifts
No general tax on wealth, inheritances or gifts. A transferred property may nonetheless be subject to registration duty or transfer taxes. Inheritance: Mauritius versus Europe →
05 Finding your way
Which guide to read?
Start from your situation: the country you are leaving, or the one where you keep a property, a pension or a company. If two countries concern you, read both guides.
Review the comparison →- You are leaving France, or keeping a property or a pension thereFrance ↔ Mauritius→
- You are leaving Belgium, as a pensioner or an investorBelgium ↔ Mauritius→
- You are leaving Luxembourg, or built your career thereLuxembourg ↔ Mauritius→
- You come from Switzerland: AHV/AVS, 2nd pillar, wealthSwitzerland ↔ Mauritius tax guide→
- You are leaving Germany with a pension or a companyGermany ↔ Mauritius→
- You are leaving South Africa: exit from residence and capitalSouth Africa ↔ Mauritius→
- You are leaving the United Kingdom: SRT, pensions, IHTUnited Kingdom ↔ Mauritius→
- You are torn between Dubai and Mauritius, or combine the twoUnited Arab Emirates ↔ Mauritius→
- You are leaving Spain, with no treaty to allocate taxing rightsSpain ↔ Mauritius tax guide→
- You are an Italian citizen settling in MauritiusItaly ↔ Mauritius→
- You are a Russian resident, or keep income in RussiaRussia ↔ Mauritius tax guide→
- Your country is not on the listAsk us→
07 Related guides
Going further
Buy, settle, invest: the guides that complement this tax file.
Visas, permits and residenceAll the routes to living in Mauritius→
Purchase costsThe real cost of a purchase, line by line→
Tax on rentThe scale applied, with worked examples→
Living in MauritiusPreparing your departure and your first year→
Investing in MauritiusMeasured yields, risks and trade-offs→
PDS, IRS, RES, Smart CityThe schemes that open residence→08 Sources & methodology
Reliable, up-to-date information
The Mauritian rules come from enacted texts and the official MRA pages. The status of each treaty comes from the MRA list, read on 5 October 2026, and from the country guide.
MRAMauritius Revenue AuthorityNational AssemblyFinance Act 2026BOMBank of MauritiusAGOOfficial legal texts
- MRA — Double Taxation Agreements, list read on 5 October 2026: 45 treaties in force, 7 awaiting ratification, 19 under negotiation
- The eleven country guides: official texts of both States, listed and dated in each guide
- Finance Act 2026 (Act No. 14 of 2026), art. 7(v) and 28(12) — individual scale
- MRA — Foreign Income: tax residence, foreign income, non-residents
- MRA — Exempt Income: dividends; Corporate Taxation: 15%
- Registration Duty Act; Land (Duties and Taxes) Act, art. 4 — registration duty and transfer tax
- Immigration Act 2022, art. 8(1) — USD 375,000 residence threshold
- MRA — The Impact of the MLI on the Mauritius Tax Treaties, June 2024
- MRA — CRS: automatic exchange of information since 2018
- MRA — individual return guidance notes: deadline of 15 October
Texts read and checked on 5 October 2026. This page gives an overview: it replaces neither reading your country’s guide nor the advice of a tax adviser in each of the two countries.
09 Frequently asked questions
Your questions on international taxation and Mauritius
Short answers, valid whatever your country; the detail is in each guide.
Frequently asked questions on taxation in Mauritius
It can happen if your home country still considers you resident, or keeps the right to tax certain income: rent from a property kept there, pensions, dividends. A tax treaty in force then allocates the tax between the two States; without a treaty, each country applies its own law alone.
Mauritius has 45 tax treaties in force, according to the MRA list read on 5 October 2026. Among the eleven countries in this guide, eight have one: France, Belgium, Luxembourg, Germany, South Africa, the United Kingdom, the United Arab Emirates and Italy. Switzerland and Spain have none; the one signed with Russia has not entered into force.
Each country applies its domestic law, with no allocation rule or reduced rate. The country that pays an income may tax it at source, and Mauritius may tax it too if it is received there, deducting foreign tax within the limits of its law.
At least 183 days in the income year, which runs from 1 July to 30 June, or 270 days in total over that year and the two preceding ones. A domicile in Mauritius is also enough, unless you have a permanent residence abroad.
No. The permit gives the right to live in Mauritius; tax residence depends on your days of presence or your domicile. Nor does it end your tax residence in your home country, which applies its own criteria.
Only if you are a Mauritian tax resident, and only for the part received in Mauritius. A non-resident is taxed in Mauritius only on Mauritian-source income.
It depends on the nature of the pension and the country that pays it. In several treaties, the statutory or public pension remains taxed in the country of origin, while the private pension falls to Mauritius. Each country guide deals with the categories one by one.
Yes, some do. France, Belgium since 2026, Germany, South Africa and Spain tax unrealised gains on departure, under conditions. Others, such as Switzerland, Luxembourg or Russia, have no general taxation of private wealth on departure.
Mauritius has no general tax on inheritances or gifts. A transferred Mauritian property may nonetheless be subject to registration duty or transfer taxes, and your home country may tax the inheritance under its own rules, sometimes years after you leave.
Yes: since 2018, Mauritius automatically exchanges information on non-residents’ financial accounts with its partners, under the OECD CRS standard. Your country may also require you to declare your accounts in Mauritius yourself.