Treaty signed on 4 July 1995, in force since 28 January 1999, supplemented by the MLI
International Taxation & Mauritius
Belgium ↔ Mauritius
Who taxes your pension, your rental income, your investments and your estate between Belgium and Mauritius.
The 1995 treaty read article by article, the Belgian law in force in 2026 and the rules of the three regions for inheritance: for a move to Mauritius as much as for a purchase from Belgium.
What Belgium keeps,
what Mauritius taxes
what Mauritius taxes
The essentials
Four rules to know before you leave or buy.
Belgian statutory pension: Belgium keeps the right to tax it, even once you are settled in Mauritius
Since 2026, leaving Belgium can trigger an exit tax on capital gains on your financial assets
Inheritance: the scale of your region (Wallonia, Brussels or Flanders), then, once you are a non-resident, Belgian real estate only
01 In brief
Who taxes what between Belgium and Mauritius?
The treaty allocates each item of income to one of the two States, or to both with a correction. It all depends first on your country of residence: one table for the Belgian settled in Mauritius, another for the Belgian resident investing in Mauritius.
You live in Mauritius: what Belgium keeps
| Income or asset | Where it is taxed | What you need to know | Text |
|---|---|---|---|
| Belgian statutory pension, and the State-organised scheme supplementing it | In Belgium; Mauritius may also tax it if it is remitted there | Mauritius then deducts the Belgian tax; the explanatory memorandum to the treaty cites pension savings | Treaty, art. 18(3) and 23(1) |
| Other private pension, annuity | In Mauritius only | The classification of a supplementary company pension should be checked with the body that pays it | Treaty, art. 18(1) |
| Belgian public pension | In Belgium only | If you hold Mauritian nationality: in Mauritius only | Treaty, art. 19(2) |
| Rent from property located in Belgium | In Belgium | Under non-resident income tax; the property withholding tax remains due to the region where the property is located | Treaty, art. 6; special financing act, art. 5 |
| Capital gain on property located in Belgium | In Belgium | Only on a sale within 5 years (built property) or 8 years (land): 16.5% or 33%; 30.28% if the transaction is speculative | Treaty, art. 13(1); FPS Finance |
| Dividends from a Belgian company | In Belgium and in Mauritius | Withholding tax of 30%, reduced to 10% on request; Mauritius taxes them if remitted, with a deduction for the Belgian tax | Treaty, art. 10 and 23(1) |
| Interest from Belgian sources | In Belgium and in Mauritius | Withholding limited to 10%; bank deposit interest exempt in Belgium | Treaty, art. 11 |
| Capital gain on shares | In Mauritius only, which exempts it | But the Belgian exit tax may target the unrealised gain on the day of departure | Treaty, art. 13(4); FPS Finance |
| Salary from work performed in Mauritius | In Mauritius | Even if paid by a Belgian employer | Treaty, art. 15 |
| Directors’ fees from a Belgian company | In Belgium | A day-to-day management role follows the rule for salaries | Treaty, art. 16 |
| Securities accounts with a Belgian intermediary | In Belgium | Annual tax of 0.3% if their average value exceeds €1 million | Code of miscellaneous duties and taxes, art. 201/3 to 201/6 |
You live in Belgium and invest in Mauritius
| Income or asset | Where it is taxed | What you need to know | Text |
|---|---|---|---|
| Rent from your Mauritian property | In Mauritius | Exempt in Belgium if taxed in Mauritius, but taken into account for the rate of tax on your other income | Treaty, art. 6 and 23(2)(a) |
| Capital gain on resale | Allocated to Mauritius, which does not tax it | Belgium exempts only what has been taxed in Mauritius: have the Belgian treatment checked before you sell | Treaty, art. 13(1) and 23(2)(a) |
| Dividends from a Mauritian company | In Belgium | No withholding in Mauritius; taxed at 30% in Belgium | Treaty, art. 10 and 23(2)(b) |
| Interest from an account in Mauritius | In Belgium | Exempt in Mauritius for a non-resident if paid by a licensed bank; taxed at 30% in Belgium | Income Tax Act; treaty, art. 11 |
| Bank account in Mauritius | To be declared in Belgium | In the tax return and to the central contact point of the National Bank | CIR 92, art. 307 |
| Securities accounts, in Belgium or abroad | In Belgium | Annual tax of 0.3% above €1 million of average value | Code of miscellaneous duties and taxes, art. 201/4 and 201/6 |
| Estate of your Mauritian property | In Belgium | Duties of the region of your domicile; Mauritius levies none | Inheritance tax code, art. 1; special financing act, art. 5 |
02 The treaty
What does the tax treaty between Belgium and Mauritius contain?
Signed in Brussels on 4 July 1995, in French, Dutch and English, it covers only income taxes. The consolidated text published by the MRA, drawn up with the Belgian administration, mentions no amending protocol; the OECD multilateral instrument (MLI) added an anti-abuse clause and arbitration to it.
| Step | Date | Reference |
|---|---|---|
| Signature | 4 July 1995, in Brussels; French, Dutch and English texts being equally authentic | Treaty, art. 29 |
| Bill of assent | Tabled in the Senate on 27 May 1998, with the explanatory memorandum | Senate, doc. 1-997/1 |
| Entry into force | 28 January 1999; published in the Moniteur belge of 18 August 1999 | FPS Finance notice, Moniteur belge of 15 April 2000 |
| Application in Belgium | Withholding taxes: income allocated or made payable from 1 January 2000 | Treaty, art. 28; same notice |
| Multilateral instrument (MLI) | In force on 1 October 2019 for Belgium, on 1 February 2020 for Mauritius | Ratifications of 26 June 2019 and 18 October 2019 |
| Effect of the MLI on the treaty | Withholding taxes: 1 January 2021 in Belgium, 1 July 2020 in Mauritius; other taxes: periods opening from 1 August 2020 | MLI, art. 35 |
| Taxes covered | Belgium: personal income tax, corporate income tax, legal entities tax and non-resident income tax; Mauritius: income tax | Treaty, art. 2 |
An anti-abuse clause
Since the MLI, a treaty benefit is denied if it was one of the principal purposes of an arrangement (MLI, art. 7). A genuine, documented settlement in Mauritius remains your best support.
A dispute between the two States
If you are taxed contrary to the treaty, you may apply to the authority of either State within three years (art. 25, as modified by the MLI). Failing agreement, the MLI opens the way to arbitration.
What it does not cover
Neither inheritances, nor gifts, nor assistance in the collection of tax. Its article on the exchange of information is the 1995 one.
03 Tax residence
How do you cease to be a Belgian tax resident?
You remain an “inhabitant of the Kingdom” as long as your domicile or the seat of your wealth is in Belgium, and it is your household that determines your domicile. Mauritius makes you a resident from 183 days of presence. If both countries regard you as a resident, the treaty decides, step by step.
Counting your days in Mauritius →| Criterion | Belgium | Mauritius |
|---|---|---|
| Presence or domicile | Domicile: the place where you actually and lastingly reside | 183 days in the income year, or 270 days over that year and the two preceding ones |
| Assets | Seat of wealth, failing domicile: the centre of your economic activities or of your property interests | — |
| Couple | The tax domicile is that of the household: married couples and legal cohabitants are taxed together, in Belgium or as non-residents | — |
| Register | Entry in the national register creates a presumption of Belgian residence, unless proved otherwise | Domicile in Mauritius, unless permanent residence abroad |
1. The permanent home
You are a resident of the State where you have a permanent home available to you. If you have one in each country, move on to the next step.
2. The centre of vital interests
The State with which your personal and economic ties are closest: family, activity, assets, income.
3. The habitual abode
If that centre cannot be determined, or if you have no permanent home, the State where you habitually stay.
4. Nationality
If you habitually stay in both States, or in neither, the State of which you are a national.
5. Agreement of the two administrations
As a last resort, the authorities of the two States settle the matter by mutual agreement (art. 4(2)).
Your home in Mauritius
Buying or renting your residence, obtaining the permit that goes with it: Westimmo organises these steps with you, with supporting documents. Residence permits →
04 Double taxation
How does the treaty avoid being taxed twice?
Mauritius grants a credit for Belgian tax. Belgium exempts what has been taxed in Mauritius, while keeping it to calculate its rate; for dividends, interest and royalties, it applies its own law.
| You reside | Method | Details |
|---|---|---|
| In Mauritius | Credit equal to the Belgian tax, set against the Mauritian tax due on the same income | For dividends, only the tax levied on the dividend counts; a Mauritian company holding 10% also obtains a credit for the tax paid by the Belgian company (art. 23(1)) |
| In Belgium | Exemption of income taxed in Mauritius, with a progression reservation | Except dividends, interest and royalties, which are subject to Belgian law; and except profits of a permanent establishment taxed in Mauritius at less than 25% (art. 23(2)) |
“Taxed”, not “taxable”
Belgium exempts income only if it has been taxed in Mauritius: the explanatory memorandum speaks of income “effectively taxed”. What Mauritius does not tax remains taxable in Belgium.
The progression reservation
Exempt income is not taxed in Belgium, but it counts when setting the rate applied to your other Belgian income.
Income the treaty does not cover
It is taxable in the State of residence; if that State does not tax it, the State in which it arises may do so (art. 22(3)).
05 A property kept in Belgium
What happens to a property you keep in Belgium?
It remains taxed in Belgium: income under non-resident income tax, regional property withholding tax, capital gain on a quick resale. On your death, it will be the only asset subject to Belgian duties, in the region where it is located.
The income
Rent and income from a Belgian property are taxable in Belgium (art. 6), under non-resident income tax. Mauritius taxes them only if they are remitted there, with a deduction for the Belgian tax.
The property withholding tax
A regional tax, it remains due every year to the region where the property is located, whether or not you reside in Belgium.
The capital gain
For a non-resident, it is taxed only on a sale within 5 years (built property) or 8 years (land): 16.5% or 33%, final taxation. A speculative transaction is subject to a 30.28% withholding.
The estate
If you die resident in Mauritius, you are no longer an “inhabitant of the Kingdom”: only this Belgian property bears a death transfer duty, at the scale of the region where it is located.
The gift
When given by a non-resident, Belgian real estate bears the gift duties of the region where it is located.
The seat of your wealth
Managing from Mauritius assets that have remained in Belgium may keep the seat of your wealth there: you would remain an inhabitant of the Kingdom, for tax as for inheritance.
06 Investing in Mauritius
You buy in Mauritius from Belgium: who taxes what?
The property and its rent fall first under Mauritius: 5% registration duty on purchase, rent at the Mauritian scale, no tax on capital gains. While remaining a Belgian resident, you must still declare this income and your Mauritian account in Belgium.
Tax on rental income in Mauritius →On purchase
5% registration duty and notary fees in Mauritius. A property of at least 375,000 USD bought under a scheme opens the way to a residence permit. Purchase costs →
The rent
Taxed in Mauritius at the scale, without the residents’ allowances; a tenant that is not an individual withholds 10% at source. In Belgium, exempt if taxed in Mauritius, but taken into account for the rate.
Rs 2,000,000 of net rent: Rs 250,000
At the 2026-2027 scale, Rs 2,000,000 of taxable net rent, about €37,110, gives Rs 250,000 of Mauritian tax, about €4,640, or 12.5%.
The resale
Mauritius does not tax an individual’s capital gain; the seller pays 5% transfer tax. As Belgium exempts only what has been taxed in Mauritius, have the Belgian treatment checked before you sell. Reselling →
Declarations in Belgium
Income from the Mauritian property in your Belgian return; Mauritian bank account in that return and with the central contact point of the National Bank.
The estate
As a Belgian resident, your Mauritian property forms part of your estate, subject to the duties of the region of your domicile. Mauritius taxes neither wealth nor inheritance.
07 Salaries, activity, companies
Do you work or run a company between the two countries?
A salary is taxed where the work is done; a self-employed person, in his or her State of residence, unless there is a fixed base in the other; a company resident in both States, where its place of effective management is located.
Self-employed or Premium visa →The employee
Taxable in the State where the work is performed. A stay of no more than 183 days in any twelve-month period remains taxed in the State of residence if the employer is not from the other State (art. 15).
Remote work from Mauritius
Working from Mauritius for a Belgian employer means working in Mauritius: the salary is taxable there. Also check that your residence permit authorises this work.
The self-employed person
Taxed in the State of residence, unless he or she regularly has a fixed base available in the other State (art. 14).
Director of a Belgian company
Directors’ fees and attendance fees remain taxable in Belgium; pay for a day-to-day management role follows the rule for salaries (art. 16).
The company
Resident in both States, it is attached to the one where its place of effective management is located (art. 4(3)). Its profits are taxed there, unless there is a permanent establishment in the other (art. 7).
A Mauritian company
15% corporate tax in Mauritius, and no withholding on its dividends. If you remain a shareholder in Belgium, your dividends are taxed there at 30%. Buying through a company →
08 Dividends and interest
How are your dividends and interest taxed?
Settled in Mauritius, you bear on your Belgian income a withholding tax limited by the treaty. As a Belgian resident, your Mauritian income arrives without withholding and is taxed at 30% in Belgium.
Belgian dividends
Withholding tax of 30%, reduced to 10% for an individual resident in Mauritius, 5% for a company holding 10%: the reduction is requested on a form certified by the Mauritian administration (art. 10).
Belgian interest
Withholding limited to 10%; interest on bank deposits, bank loans or trade receivables is exempt from it (art. 11(3)).
On the Mauritian side
As foreign income, it is taxed there only if remitted, with a deduction for the Belgian tax (art. 23(1)).
Mauritian dividends
No withholding in Mauritius. As a Belgian resident, you are taxed at 30% in Belgium, with no Mauritian tax to set off.
Mauritian interest
Exempt in Mauritius for a non-resident if paid by a licensed bank; taxed at 30% in Belgium.
The Belgian tax credit
As a Belgian resident, Mauritian tax on your dividends, interest or royalties can be set off only within the limits of Belgian law (art. 23(2)(b)).
09 Capital gains
Who taxes your capital gains?
On shares, the treaty gives the capital gain to the State of residence: Mauritius, which exempts it, once you are settled. But since 2026, Belgium taxes capital gains on financial assets of its residents at 10%, and departure may trigger an exit tax.
| Capital gain | You reside in Mauritius | You reside in Belgium |
|---|---|---|
| Shares, bonds, funds, cryptocurrencies | Mauritius only (art. 13(4)), which exempts these gains | 10% in Belgium since 1 January 2026, after an annual exemption of €10,000 |
| Real estate in Belgium | Belgium: 16.5% or 33% on a sale within 5 or 8 years, otherwise nothing | Belgium, under Belgian law on real estate capital gains |
| Real estate in Mauritius | Mauritius, which does not tax an individual’s capital gain | Allocated to Mauritius, which does not tax it; Belgium exempts only what has been taxed in Mauritius, to be checked before the sale |
The reference date
For an asset acquired before 2026, only the capital gain accrued since 31 December 2025 falls within the Belgian tax.
The annual exemption
€10,000 of capital gains per year and per person are exempt; an unused €1,000 portion is carried forward, up to €15,000 after five years.
After departure
Once resident in Mauritius, your capital gains on shares fall under Mauritius (art. 13(4)), which exempts them, subject to the exit tax calculated at departure.
10 Pensions
Where is your Belgian pension taxed?
The treaty distinguishes the statutory pension, which Belgium keeps the right to tax, from other private pensions and annuities, reserved to Mauritius, and public pensions, taxed in Belgium except for a resident of Mauritian nationality.
| Pension | Examples | Where it is taxed | Text |
|---|---|---|---|
| Statutory pension and State-organised scheme supplementing it | Belgian retirement pension of an employee or self-employed person; the explanatory memorandum cites pension savings | In Belgium; Mauritius may also tax it if it is remitted there, deducting the Belgian tax | Art. 18(3) and 23(1) |
| Other private pension | Pension from a previous job outside social legislation; classification of a supplementary company pension to be confirmed by the paying body | In Mauritius only | Art. 18(1) and (2) |
| Annuity | Predetermined sum payable periodically, in exchange for money or money’s worth | In Mauritius only | Art. 18(1) and (4) |
| Public pension | State, political subdivision or local authority, for services rendered to them | In Belgium only; in Mauritius only if you hold Mauritian nationality | Art. 19(2) |
| Pension from a public commercial activity | Services rendered in an industrial or commercial activity of a public body | Rules for private pensions | Art. 19(3) |
Statutory pension: two rights, one tax
Belgium taxes the statutory pension of a resident of Mauritius (art. 18(3)). If you remit it, Mauritius may also tax it, but deducting the Belgian tax (art. 23(1)).
The occupational withholding tax
The Federal Pension Service withholds tax on pensions taxable in Belgium; exemption abroad depends on what the treaty provides.
The civil servant’s pension
As a Belgian resident in Mauritius, your public pension remains taxed in Belgium only; with Mauritian nationality, it is taxed only in Mauritius.
11 Inheritance and gifts
Who taxes the estate of a Belgian settled in Mauritius?
Mauritius levies no inheritance or gift duties, and the treaty does not deal with them. In Belgium, everything depends on your status at death: as an inhabitant of the Kingdom, your worldwide assets are taxed by your region; as a non-inhabitant, only Belgian real estate is, by the region where it is located.
Inheritance: Mauritius versus Europe →What Belgium taxes, and which region
| Situation | Assets subject to Belgian duties | Competent region |
|---|---|---|
| Deceased inhabitant of the Kingdom: domicile or seat of wealth in Belgium | All assets, in Belgium and abroad, including in Mauritius | That of the tax domicile; if several within five years: the one where he or she lived longest |
| Deceased non-inhabitant, for example a resident of Mauritius | Only real estate located in Belgium (death transfer duty) | The one where the property is located; if several regions: that of the highest cadastral income |
| Gift by an inhabitant of the Kingdom | The asset given, movable or immovable | That of the donor’s tax domicile, same five-year rule |
| Gift of Belgian real estate by a non-inhabitant | The real estate | The one where the real estate is located |
Three scales in the direct line, between spouses and legal cohabitants
| Region | Scale | Special feature |
|---|---|---|
| Wallonia | 3% up to €12,500, then 4, 5, 7, 10, 14, 18 and 24%, and 30% above €500,000 | Reform voted, not yet applicable: from 1 January 2028 only, the top rate will fall to 15% (decree of 5 December 2024) |
| Brussels-Capital | 3% up to €50,000, then 8, 9, 18 and 24%, and 30% above €500,000 | No duty on the first €15,000 of a direct-line heir or a legal partner |
| Flanders | 3% up to €50,000, 9% up to €250,000, 27% above | Scale applied separately to the movable and immovable assets of each heir |
Gifts of movable property
| Region | Registered gift | Unregistered gift: if the donor, an inhabitant of the Kingdom, dies within the period, the gift falls into the estate |
|---|---|---|
| Wallonia | 3.3% | 5 years |
| Brussels-Capital | 3% | 3 years; 5 years for gifts made after 1 January 2026 |
| Flanders | 3% | 5 years |
No inheritance treaty
The 1995 treaty covers only income taxes: no text settles double taxation of estates between Belgium and Mauritius.
Becoming a non-inhabitant changes everything
Once resident in Mauritius, your movable assets, accounts and securities, escape Belgian inheritance duties; only Belgian real estate remains taxed. You must still keep neither domicile nor seat of wealth in Belgium.
Preparing the transfer
With a notary in Mauritius and a notary in Belgium. Westimmo works with notaries who comply with Mauritian law.
12 Assets
Is there a wealth tax?
Mauritius levies no wealth tax. Neither does Belgium, but it taxes securities accounts of more than €1 million every year: 0.3% since 1 June 2026.
The tax on securities accounts
0.3% of the average value of securities accounts above €1 million, capped at 10% of the portion exceeding that threshold (Code of miscellaneous duties and taxes, art. 201/4 and 201/6).
Resident or not
As a Belgian resident, all your securities accounts are covered, in Belgium as abroad; as a non-resident, only those held with a Belgian intermediary (art. 201/3).
€1,200,000: €3,600 a year
For an average value of €1,200,000, the tax reaches 0.3%, or €3,600, below the cap of €20,000 (10% of the €200,000 above the threshold).
13 Exit tax
Does leaving Belgium trigger a tax charge?
Yes, since 2026, for financial assets: transferring your domicile or the seat of your wealth out of Belgium is treated as a sale, and the unrealised gain on that day is taxable. To Mauritius, deferral of payment is not automatic: the Belgium–Mauritius tax treaty does not contain the assistance in collection required by article 413/1, § 6, of the CIR 92 for that automatic deferral.
Who is concerned
The Belgian resident who transfers his or her domicile or the seat of his or her wealth out of Belgium while still holding financial assets: shares, bonds, funds, cryptocurrencies, certain life insurance policies. Departure is treated as a disposal (CIR 92, art. 92, § 2, 2°).
A declaration within three months
Gains realised before departure and the unrealised gain are declared with the special return for the year of departure, in principle within three months. If you left before 1 May 2026, you do not have to declare them.
The calculation
The capital gain is the value of the asset on the day of departure, less its acquisition value (CIR 92, art. 102, § 1 and § 2). For an asset acquired before 2026, the acquisition value is its value on 31 December 2025; until 31 December 2030, you may ask for the actual purchase price to be used, if it is proved (art. 102, § 4). Valuation methods: circular 2026/C/74.
Deferral must be requested
It is automatic to a country of the Union, of the European Economic Area, or linked to Belgium by a double taxation treaty providing for the exchange of information and mutual assistance in collection (CIR 92, art. 413/1, § 6, para. 1). The Belgium–Mauritius tax treaty provides for the exchange of information (art. 26), but does not contain the assistance in collection required by that article. To Mauritius, deferral may be granted on request, if you provide sufficient security (para. 3); without deferral, the tax is paid.
Twenty-four months, then nothing more
If you sell these assets or give them as security (pledge) during the deferral, it ends and the tax becomes payable (para. 4). Otherwise, the obligation to pay lapses 24 months after departure, or earlier if you re-establish your domicile in Belgium within that period (para. 6).
Two certificates
Deferral continues only if you certify each year that you have neither sold nor pledged these assets (para. 5): no later than 14 and 26 months after departure, according to the FPS Finance; without them, the tax becomes due.
14 Transferring your money
How do you transfer your assets and manage your accounts?
No exchange controls in Mauritius since July 1994: money moves freely, but the bank and the notary check its origin. As a Belgian resident, your Mauritian accounts must be declared every year.
Opening an account in Mauritius →No exchange controls
According to the Bank of Mauritius, they were abolished in July 1994. Prepare supporting documents for the origin of the funds: sale of a property, savings, inheritance.
Your accounts abroad
As a Belgian resident, you list every foreign account in your return and report it to the central contact point of the National Bank, at the latest when you file that return (CIR 92, art. 307).
Your Belgian accounts
You may keep them. For a resident of Mauritius, the treaty exempts bank deposit interest from Belgian withholding tax (art. 11(3)), on proof of your residence.
15 Declarations
Which declarations in the year of departure, then every year?
In the year of departure, a special return is due in Belgium, in principle within three months. After that, you declare your Belgian income under non-resident income tax, and your Mauritian income to the MRA by 15 October.
Declaring on arrival in Mauritius →| When | In Belgium | In Mauritius |
|---|---|---|
| Before departure | Prepare the exit tax deferral request and its security, if you hold financial assets | — |
| The year of departure | Special return, in principle within three months of departure, with the capital gains on financial assets | Tax account number (TAN) with the MRA; income year from 1 July to 30 June |
| The following years | Non-resident income tax if you have taxable Belgian income; exit tax certificates at 14 and 26 months | Return and payment no later than 15 October |
The national register
Entry in the national register creates a presumption of Belgian residence: proof of genuine residence in Mauritius, lease or deed, permit, bills, rebuts it.
Your Belgian income
Rent from a Belgian property, statutory pension, dividends: they continue to fall under Belgium, as a non-resident.
In Mauritius
A new arrival obtains a tax account number (TAN) from the MRA; the return for the year ended 30 June is due no later than 15 October, payment included.
16 Exchange of information
What do the Belgian and Mauritian administrations share?
On request, the information necessary to apply the treaty or the tax laws, under the 1995 article 26. And automatically, since 2018, financial account data under the OECD CRS standard.
On request
Article 26 of the treaty: the information necessary, in particular to combat tax evasion, kept secret like domestic information.
Automatically
Mauritian banks report non-residents’ accounts to the MRA every year, for exchange with partner countries; Belgium applies the same standard.
What this changes
The Mauritian account of a Belgian resident is known to the Belgian administration: forgetting the central contact point is far from trivial.
17 Practical cases
Three common situations
The rules above applied to three profiles we often meet: a retiree settled in Mauritius, a couple who stayed in Belgium and rent out their villa, an entrepreneur leaving with his securities.
Walloon retiree settled in Tamarin
His Belgian statutory pension remains taxed in Belgium; if he remits it, Mauritius may tax it, deducting the Belgian tax. On his death, his Belgian accounts and securities would escape Belgian duties; his house in Namur would not.
Brussels couple, villa rented out in Grand Baie
Rs 2,000,000 of net rent: Rs 250,000 of tax in Mauritius. In Belgium, rent exempt because taxed in Mauritius, but taken into account for the rate; Mauritian account declared. On their death, the villa falls into a Brussels estate.
Antwerp entrepreneur who left in 2026
Special return and exit tax calculated on the rise in his securities between 31 December 2025 and his departure; deferral requested with security; no sale or pledge for 24 months: nothing more to pay. His securities account left with a Belgian bank pays 0.3% above €1 million.
18 Related guides
Going further
The main guide and the pages that detail each topic.
International Taxation & MauritiusThe main guide, country by country→
Inheritance: Mauritius versus EuropeFrance, Belgium, Switzerland→
Purchase costsThe real cost of a purchase, line by line→
Tax on rental incomeThe scale applied, with worked examples→
Visas, permits and residenceAll the routes to live in Mauritius→
Living in MauritiusPreparing your departure and your first year→19 Sources & methodology
Reliable, up-to-date information
Every rule comes from the treaty, a legal text or an official page of the Belgian, regional or Mauritian administrations, read on 28 September 2026.
FPS FinanceBelgian federal administrationRegionsWallonia, Brussels, FlandersMRAMauritius Revenue AuthorityTreatyBelgium–Mauritius, 1995
- Belgium–Mauritius Treaty of 4 July 1995, French text, and explanatory memorandum: Belgian Senate, bill of assent, doc. 1-997/1 (27 May 1998)
- FPS Finance notice to residents of Mauritius and Belgium, Moniteur belge of 15 April 2000: entry into force on 28 January 1999
- MRA – synthesised text of the treaty as modified by the MLI, drawn up with the Belgian competent authority; note “The Impact of the MLI on the Mauritius Tax Treaties”, June 2024
- FPS Finance – “Leaving Belgium – Tax return”: inhabitant of the Kingdom, domicile, seat of wealth, household, national register
- Act of 6 April 2026 introducing a tax on capital gains on financial assets, Moniteur belge of 21 April 2026: CIR 92, art. 92, § 2, 2° (departure treated as a disposal), art. 102 (calculation), art. 413/1, § 6 (deferral, security, 24 months)
- FPS Finance – “Tax on capital gains”: 10% rate, annual exemption, exit tax and deferral; circular 2026/C/74
- FPS Finance – “Capital gains tax for non-residents”: real estate and share capital gains of non-residents
- Special financing act of 16 January 1989, art. 3 and 5 (Justel): regional location of inheritance, death transfer and gift duties
- Inheritance tax code of the Walloon Region, art. 1 and 48; Walloon Government, rate table (decree of 5 December 2024); SPW Finances, gifts (2022)
- Brussels-Capital Region – tax factsheets “Inheritance duties” (2024) and “Gift duties” (2026); page on death transfer duties
- Vlaamse Codex Fiscaliteit, art. 2.7.1.0.5, 2.7.4.1.1 and 2.8.4.1.1
- Code of miscellaneous duties and taxes, art. 201/3 to 201/6 (Justel): annual tax on securities accounts, 0.3% since 1 June 2026
- National Bank of Belgium – central contact point: foreign accounts (CIR 92, art. 307)
- Chamber of Representatives, doc. 56 0397/002 (Council of State opinion, January 2025): 30% withholding tax on movable income
- Federal Pension Service – “Abroad”: occupational withholding tax on pensions and treaties
- Finance Act 2026 (Mauritius), art. 7(v); Income Tax Act, Second Schedule, Part II; MRA: Foreign Income, Exempt Income, Tax Deduction at Source
- Bank of Mauritius: exchange controls abolished in July 1994; indicative rates of 21 September 2026: €1 = Rs 53.8912 buying by transfer
Texts read and verified on 28 September 2026. This guide sets out the rules of the two countries; it does not replace the advice of a tax adviser, in Belgium as in Mauritius, on your situation.
20 Frequently asked questions
Your questions on taxation between Belgium and Mauritius
Short answers, backed by official texts.
Frequently asked questions: Belgium ↔ Mauritius
Yes. Signed in Brussels on 4 July 1995, it has been in force since 28 January 1999 and covers only income taxes. The OECD multilateral instrument (MLI) added an anti-abuse clause and arbitration to it.
It depends on its nature. The statutory pension remains taxable in Belgium; Mauritius may also tax it if you remit it, deducting the Belgian tax. Other private pensions and annuities are taxable only in Mauritius. A public pension remains taxed in Belgium, unless you hold Mauritian nationality: it is then taxed only in Mauritius.
By no longer having either a domicile or a seat of wealth in Belgium. Your household determines your domicile, and entry in the national register creates a presumption of Belgian residence. Mauritius regards you as a resident from 183 days; in case of conflict, the treaty decides by the permanent home, then the centre of vital interests.
Yes, since 2026: transferring your domicile out of Belgium is treated as a sale of your financial assets, and their unrealised gain is taxable. For Mauritius, deferral of payment must be requested and requires sufficient security; if it is granted and you neither sell nor pledge these assets for 24 months, the tax is no longer due.
Yes, under non-resident income tax (art. 6 of the treaty), and the property withholding tax remains due to the region where the property is located. Mauritius taxes it only if it is remitted there, deducting the Belgian tax.
The capital gain is taxed in Belgium only on a sale within 5 years for a built property, 8 years for land: 16.5% or 33%. Beyond that, a non-resident pays nothing for normal management of his or her assets.
In Mauritius, at the scale, without the residents’ allowances. Belgium exempts this rent because it has been taxed in Mauritius, but takes it into account to calculate the rate on your other income.
No. Wallonia, Brussels-Capital and Flanders each have their own scale: in the direct line, from 3% to 30% in Wallonia and Brussels, from 3% to 27% in Flanders. In Wallonia, the maximum will fall to 15% from 1 January 2028 only. The competent region is that of the deceased’s domicile, or that of the property for a non-resident.
Only on your real estate located in Belgium, at the scale of the region where it is located. Your accounts and securities are no longer subject to them, provided you keep neither domicile nor seat of wealth in Belgium. Mauritius levies no duty.
Yes, as long as you are a Belgian resident: in your tax return and to the central contact point of the National Bank, at the latest when you file that return.
Yes: the 30% withholding tax is reduced to 10% by the treaty, on request. If they are remitted to Mauritius, they are taxable there, deducting the Belgian tax.
Yes: on request, under article 26 of the treaty, and automatically for financial accounts under the CRS standard, which Mauritius has applied since 2018.