No tax treaty is in force between Russia and Mauritius: the one signed in Moscow on 24 August 1995 was never ratified by Russia. No reduced rate, no tie-breaker rule, no article to invoke
International taxation & Mauritius
Russia ↔ Mauritius
Who taxes your rents, your sales, your dividends, your pension and your estate between Russia and Mauritius.
No tax treaty applies between the two countries: the one signed in Moscow on 24 August 1995 never entered into force. Everything therefore turns on the Russian Tax Code and on Mauritian law, read in their text currently in force: the 183-day residence test, the 30% rate for non-residents, property, controlled foreign companies, accounts abroad.
Without a treaty in force,
each country applies its own law
each country applies its own law
The essentials
Four rules to know before leaving or buying.
Russian tax residence: at least 183 days of presence in Russia over twelve consecutive months. The Code takes into account neither domicile nor centre of interests: only days count, and Russian nationality changes nothing
As a non-resident, you pay 30% on your Russian-source income, rents and sale proceeds included, without deduction; 15% on dividends and deposit interest. The sale of a property remains exempt after three or five years of ownership
As a Russian resident, you are taxed in Russia on your worldwide income, Mauritian rents included, and the tax paid in Mauritius is not credited against Russian tax, for lack of a treaty (Tax Code, art. 232)
01 In brief
Who taxes what between Russia and Mauritius?
Without a treaty in force, no text allocates income: each country applies its own law. Russia taxes its residents on their worldwide income and non-residents on their Russian-source income, at 30% as a general rule. Mauritius taxes Mauritian income and foreign income received in Mauritius.
Profile A — you have become a resident of Mauritius
| Income or asset | In Russia | In Mauritius | Text |
|---|---|---|---|
| Rents from a property in Russia | 30% of the rent, without deduction | Taxable if received there, with a credit for Russian tax | Code, art. 208 and 224, para. 3; ITA, s. 5(3) and 77 |
| Sale of a Russian property | Exempt after three or five years of ownership; before that, 30% of the sale price | No capital gains tax for an individual | Code, art. 217, para. 17.1, 217.1 and 224 |
| Dividends from a Russian company | 15% | Taxable if received there, with a credit | Code, art. 224, para. 3 |
| Interest on a deposit with a Russian bank | 15% | Taxable if received there, with a credit | Code, art. 224, para. 3 |
| Remote work for a Russian employer | Russian-source income, at the scale of 13% to 22% | Taxable: the work is performed in Mauritius. Double taxation possible, to be analysed | Code, art. 208, para. 1, 6.2, and 224, para. 3.1 |
| Russian state or insurance pension | Exempt from income tax | Taxable if received there | Code, art. 217, para. 2; ITA, s. 5(3) |
| Estate | No tax; notarial fee of 0.3% or 0.6%, capped | No general tax; duties may apply to a property | Code, art. 217, para. 18, and 333.24 |
| Wealth | No wealth tax; local property tax on the property | No general wealth tax | Code, art. 400 to 409 |
Profile B — you remain a Russian resident and invest in Mauritius
| Income or asset | In Russia | In Mauritius | Text |
|---|---|---|---|
| Rents from a villa in Mauritius | Scale of 13% to 22%, with no credit for Mauritian tax | Mauritian scale | Code, art. 209, 224 and 232 |
| Sale of the villa | Exempt after the minimum holding period, five years as a general rule; before that, 13% then 15% on the gain | No capital gains tax for an individual | Code, art. 217.1, 220 and 224, para. 1.1 |
| Dividends from a Mauritian company | 13%, then 15% above 2,400,000 RUB; to be declared by yourself | No withholding | Code, art. 214 and 224, para. 1.1 |
| Mauritian company that you control | Notification, then possible taxation of its undistributed profit | Corporate income tax of 15% | Code, art. 25.13 to 25.15 |
| Mauritian bank account | Notification to the tax authority within a month, annual report of movements | — | Law 173-FZ, art. 12 |
| Mauritian residence permit | Notification to the Russian authorities within 60 days, if it confers a permanent right of residence | — | Law 138-FZ, art. 11 |
| Estate | No tax; capped notarial fee | No general tax; duties may apply to a property | Code, art. 217, para. 18, and 333.24 |
02 Tax relationship
Is there a tax treaty between Russia and Mauritius?
None is in force. A treaty was indeed signed in Moscow on 24 August 1995: Mauritius completed its ratification procedure, but the Russian Federation did not ratify the agreement, which therefore never entered into force. At 5 October 2026, the MRA still lists it among the seven treaties “pending ratification”. It has no effect: this page applies no treaty article.
| Instrument | Situation | Source |
|---|---|---|
| Double taxation treaty | Signed in Moscow on 24 August 1995, never entered into force: Mauritius completed its ratification, Russia did not ratify it. The MRA still lists it among the seven treaties awaiting ratification, with Gabon, the Comoros, Kenya, Morocco, Nigeria and Angola | MRA; EDB |
| Check on the Russian side | Mauritius appears neither in the Russian Ministry of Finance's list of treaties in force at 1 January 2012, nor in its open dataset of 30 December 2016, nor in the up-to-date list of treaties in force in the ConsultantPlus legal database | Russian Ministry of Finance; ConsultantPlus |
| Multilateral Instrument (MLI) | In force for Russia since 1 October 2019 and for Mauritius since 1 February 2020. It only modifies treaties in force: it is irrelevant here | OECD |
| Multilateral Convention on Mutual Administrative Assistance | In force for Russia since 1 July 2015, for Mauritius since 1 December 2015: exchange of information on request, spontaneous and automatic | OECD |
| Automatic exchange of financial accounts (CRS) | Reciprocal: Russia is a reportable jurisdiction for the MRA (No. 119); Mauritius appears at No. 34 on the Russian Federal Tax Service's list of partner States, in force since 22 December 2025 | MRA; order of 14 October 2025 |
What the absence of a treaty changes
No rule breaks a tie in case of dual residence. No Russian rate is reduced: 30% on rents, 15% on dividends. No pension and no capital gain is reserved to one country alone. There is no mutual agreement procedure between the two administrations.
Why this page does not apply the 1995 agreement
An agreement that never entered into force applies to no taxpayer: this page draws from it no rate, no article, no tie-breaker rule. Nothing applies in anticipation.
If the treaty ever enters into force
It would only do so after ratification by Russia and the formalities the agreement itself provides for, then take effect on the date it sets. We will update this page upon publication of an official notice. Until then, base no decision on a “treaty” rate read elsewhere.
03 Russian lists
Is Mauritius on a Russian blacklist?
Yes for companies, no for exchange of information. Mauritius appears at No. 28 on the Russian Ministry of Finance's special list of offshore zones, applicable to the years 2024 to 2026. It is, however, a partner in automatic exchange. For an individual buying a villa, this list creates no additional tax; it weighs on Mauritian companies held from Russia.
| List | Mauritius | Consequence read in the text |
|---|---|---|
| Special list of offshore zones (Ministry of Finance) | Listed, No. 28 | Applicable to the years 2024 to 2026, for corporate profits tax and income tax. It rules out the exemption of “active” foreign holdings and the reduced rate on certain dividends received by a Russian company |
| List of partner States in automatic exchange (Federal Tax Service) | Listed, No. 34 | The financial accounts of residents of one are reported to the administration of the other |
| List of States that do not ensure exchange of information (Federal Tax Service) | Not read | It conditions an exemption for controlled foreign companies (art. 25.13-1, para. 7): to be checked |
For an individual
The articles of chapter 23 of the Code that we have read provide for no increase in tax solely because the property, the account or the income is located in Mauritius. Villa, rents and account follow the ordinary rules of sections 09 and 14.
For a company
This is where the list matters: the exemptions of the controlled foreign company regime are partly closed for a Mauritian company (section 13).
A dated list
The special list is valid only for the years 2024 to 2026. We do not know what will apply in 2027: check the list in force before any decision that commits you over several years.
04 Tax residence
When do you cease to be a Russian tax resident?
When you spend fewer than 183 days in Russia over twelve consecutive months. The Tax Code takes into account neither domicile, nor home, nor centre of economic interests: only days of presence count. Nationality has no effect: a Russian citizen can be a non-resident, a foreigner a resident.
| Point | Rule | Text |
|---|---|---|
| Criterion | Actual presence in Russia of at least 183 calendar days within twelve consecutive months | Art. 207, para. 2 |
| Absences that do not count | Stays outside Russia of less than six months for medical treatment or study do not interrupt the count | Art. 207, para. 2 |
| Residents regardless of time spent | Russian military personnel serving abroad, State and local-authority officials posted outside Russia | Art. 207, para. 3 |
| Taxation period | The calendar year | Art. 216 |
| Resident | Taxed on Russian-source and foreign-source income, at the scale: 13% up to 2,400,000 RUB, 15% up to 5,000,000 RUB, 18% up to 20,000,000 RUB, 20% up to 50,000,000 RUB, 22% above | Art. 209 and 224, para. 1 |
| Non-resident | Taxed on Russian-source income only: 30% as a general rule, without deduction | Art. 209, 210 and 224, para. 3 |
Status is read over the whole year
Tax is calculated by calendar year, and the status held at year end applies to all income of the year. This is the practice of the Russian Ministry of Finance, which we have not re-read in its letters: have it confirmed. Leaving in March means, in principle, being a non-resident for the whole year; leaving in September means remaining a resident until 31 December.
The thresholds in euros
At the official Bank of Russia rate of 3 October 2026, 2,400,000 RUB is about €25,450, 5,000,000 RUB about €53,010, 20,000,000 RUB about €212,040 and 50,000,000 RUB about €530,110.
On the Mauritian side
You are a resident there if you spend 183 days there in the income year, from 1 July to 30 June, or 270 days over that year and the two preceding ones. A Mauritian tax residence certificate proves your residence in Mauritius; it does not change the Russian day count.
05 Dual residence
Can you be a tax resident of both countries at once?
Yes. Russia counts days over the calendar year, Mauritius from 1 July to 30 June, and no treaty breaks the tie between the two countries. In the year of departure, you can therefore be a resident of both for several months.
A typical case
You leave Moscow on 1 September 2026. With more than 183 days in Russia in 2026, you remain a Russian resident until 31 December. Settled in Mauritius, you spend more than 183 days there before 30 June 2027: you are a Mauritian resident for the 2026-2027 income year. From September to December, both countries regard you as a resident.
What it costs
Russia then taxes your worldwide income for the whole year, including what you earn in Mauritius after your arrival, without deducting Mauritian tax (art. 232). Mauritius taxes your Mauritian income and the foreign income you receive there; it deducts Russian tax up to the limit of its own tax (ITA, s. 77). Part of the tax may remain doubled.
How to avoid it
By timing. Leaving in the first half of the year, so as to spend fewer than 183 days in Russia in the calendar year, avoids dual residence, but moves your Russian income for the year to 30% (section 07). Leaving in the second half keeps the Russian scale, but exposes your first Mauritian income to Russian tax. Have both dates costed before booking the move.
06 Double taxation
Without a treaty, which tax is deducted from the other?
On the Russian side, none: article 232 of the Code credits tax paid abroad only if a treaty provides for it. On the Mauritian side, domestic law grants a credit for foreign tax. Double taxation is therefore avoided in one direction only, and it is the Russian resident investing in Mauritius who bears it.
| Tax | Relief provided | What it covers | What it does not cover |
|---|---|---|---|
| Russian income tax of a Russian resident | None without a treaty (art. 232, para. 1) | — | Mauritian tax on rents, interest or any other Mauritian income |
| Foreign dividends of a Russian resident | Credit for foreign tax only if the State of source has a treaty with Russia (art. 214, para. 2) | — | No practical effect: Mauritius withholds nothing on dividends |
| Russian tax of a non-resident (30%, 15%) | None: Russia taxes what has its source in Russia | — | Any deduction of Mauritian tax |
| Mauritian income tax | Credit for foreign tax paid on the same income (s. 77) | Russian tax withheld on a rent, dividend or interest received in Mauritius | Whatever exceeds the Mauritian tax due on that income |
| Estates and wealth | Not applicable | Neither country has a general tax on estates or on wealth | Russian notarial fee and Mauritian registration duties, each due in its own country |
The direction that costs
As a Russian resident, your Mauritian rents bear the Mauritian scale, then the full Russian scale. Nothing is credited: count both taxes in your yield (section 09).
The direction that is settled
As a resident of Mauritius, your Russian rent bears 30% in Russia. If you receive it in Mauritius, the Mauritian credit generally wipes out any Mauritian tax, since 30% exceeds the local scale; but that 30% remains permanently with Russia.
Keep the documents
Without a certificate of the Russian tax withheld or paid, there is no credit in Mauritius. Ask for it from whoever pays the income, or keep your return and the proof of payment.
07 Departure and exit tax
Does leaving Russia trigger an exit tax?
No: none of the articles of chapter 23 of the Code that we have read imposes tax on an unrealised gain when an individual leaves. Russian tax strikes income received, not a change of residence. The cost of leaving lies elsewhere: the switch to the 30% rate on your Russian income, applied to the whole year in which you become a non-resident.
| Subject | Russian resident | Non-resident | Text |
|---|---|---|---|
| Income taxed | Worldwide | Russian-source only | Art. 209 |
| Salary from work performed in Russia | 13% to 22% | 30% | Art. 224, para. 1 and 3 |
| Remote work for a Russian employer | 13% to 22% | 13% to 22%: Russian-source income, scale maintained | Art. 208, para. 1, 6.2; 224, para. 3.1 |
| Rents from a Russian property | 13% to 22% | 30% | Art. 224 |
| Sale of a Russian property before the minimum holding period | 13% then 15% on the gain, after deducting the purchase price | 30% of the sale price | Art. 210, 220 and 224 |
| Sale after the minimum holding period | Exempt | Exempt | Art. 217, para. 17.1; 217.1 |
| Dividends from a Russian company | 13% then 15% | 15% | Art. 224, para. 1.1 and 3 |
| Deductions (housing, family dependants, medical care) | Available | Not available | Art. 210 |
The year of departure is recalculated
If you become a non-resident over the year, your Russian income received from January until departure moves from 13% to 30%: the difference is due. A departure early in the year limits the amount at stake; a departure in June takes it to its highest.
What follows you after departure
As long as you are a Russian citizen: notification of any permanent residence permit or foreign nationality (60 days; if you are abroad, 60 days after your return to Russian soil) and the status of “resident” within the meaning of currency control (section 14). As long as you own a property in Russia: property tax.
Managers and partners
Your shares in a Russian company are not taxed on departure. The company remains Russian, taxed at 25%, and its dividends are paid to you under a 15% withholding. A foreign company that you would manage from Russia is another matter (section 13).
08 A property kept in Russia
What becomes of the apartment you keep in Russia?
It remains taxed in Russia. As a non-resident, you pay 30% on rents and, if you sell before the minimum holding period, 30% on the entire sale price. After that period, three or five years as the case may be, the sale is exempt, whether you are a resident or not. Local property tax remains due in all cases.
| Transaction | Rule | Example |
|---|---|---|
| Rents | 30% of the rent collected, without deduction. If the tenant is an individual, you declare and pay yourself: return by 30 April at the latest, tax by 15 July at the latest | 1,200,000 RUB of annual rent: 360,000 RUB, about €3,820. A Russian resident would pay 156,000 RUB |
| Sale before the minimum holding period | 30% of the sale price: the deduction of the purchase price and the allowance of 1,000,000 RUB are reserved for residents | Bought for 12,000,000 RUB, resold for 18,000,000 RUB after four years: 5,400,000 RUB, about €57,250. A resident would pay 852,000 RUB |
| Sale after the minimum holding period | Exempt from income tax, with no residence condition | The same property resold after five years: no tax |
| Minimum holding period | Three years for a property received by inheritance or by gift from a close relative, resulting from a privatisation or a life annuity, or for a sole dwelling; five years in other cases. The region may reduce this period | Apartment bought to let: five years |
| Property tax for individuals | Cadastral value reduced by that of 20 sq m for an apartment; basic rate of 0.1%, which the municipality may lower to zero or raise to 0.3%; payable by 1 December of the following year at the latest | 60 sq m for a cadastral value of 15,000,000 RUB, at the rate of 0.1%: 10,000 RUB per year |
The trap of the hasty sale
Selling in the year you become a non-resident, before the minimum period, costs 30% of the price, not of the gain. Two ways out: sell while you are a resident over the year, or wait for the end of the period. The calculation of the period for the “sole dwelling” depends on your other properties: have it checked.
The professional income tax regime
This simplified regime taxes at 4% the rents from a dwelling let to individuals and at 6% those paid by businesses, up to 2,400,000 RUB of receipts per year (Law No. 422-FZ): 48,000 RUB in our example. The articles we have read do not reserve it for tax residents, but have it confirmed before counting on it from Mauritius.
On the Mauritian side
Russian rent is taxable there only if received there, and Russian tax is deducted from it (Income Tax Act, s. 5(3) and 77). The repatriated sale price is capital: Mauritius does not tax it.
09 Investing in Mauritius
As a Russian resident, you buy in Mauritius: who taxes what?
Mauritius taxes the property and its rents. Russia taxes your worldwide income, Mauritian rents included, without deducting Mauritian tax: this is the main effect of the absence of a treaty. The resale, for its part, may escape both countries if you keep the property long enough.
Tax on rents in Mauritius →| Step | In Mauritius | In Russia |
|---|---|---|
| Purchase | 5% registration duty, i.e. €30,000, and notary fees; residence permit from USD 375,000 under a scheme | No tax on the purchase. Your Mauritian account and, where applicable, your residence permit must be declared (section 14) |
| Rents | Mauritian scale: Rs 250,000 on Rs 2,000,000 of net taxable rent, about €4,640 | Russian scale on the same rent, i.e. about 477,000 RUB, about €5,060, with no credit for Mauritian tax |
| Total on rents | — | About €9,700 on €37,110 of rent, i.e. 26.1% |
| Resale | No capital gains tax for an individual | Exempt after the minimum holding period, five years as a general rule; before that, 13% then 15% on the gain, after deducting the documented purchase price |
The resale
The Russian exemption covers sales of real estate by individuals; the articles we have read do not limit it to properties located in Russia. Have this point, and the applicable period, confirmed before setting your sale date.
Interest and the account
Interest on a Mauritian account is foreign-source income, to be declared in Russia. Mauritius applies no currency control: rents can be repatriated freely, subject to what Russian law requires of you (section 14).
Buying through a company
Placing the villa in a Mauritian company does not remove Russian tax: it brings you into the controlled foreign company regime (section 13). For a single property, buying in your own name is generally simpler to defend.
10 Dividends, interest, capital gains
How are your investments taxed between the two countries?
Without a treaty, the Russian rates apply in full. As a non-resident, you bear 15% on dividends from Russian companies and on interest on deposits with Russian banks, 30% on the rest. As a Russian resident, you declare your Mauritian income yourself, and Mauritius withholds nothing on it.
| Income | You are a resident of Mauritius | You are a Russian resident |
|---|---|---|
| Dividends from a Russian company | 15% in Russia; taxable in Mauritius if received there, with a credit | 13%, then 15% above 2,400,000 RUB. For 1,000,000 RUB: 130,000 RUB, against 150,000 RUB for a non-resident |
| Interest on a deposit with a Russian bank | 15% in Russia | Taxable only above an annual threshold equal to 1,000,000 RUB multiplied by the highest key rate of the year; 13% then 15% |
| Dividends from a Mauritian company | No withholding in Mauritius | 13% then 15%, to be declared yourself, by 30 April at the latest |
| Interest on a Mauritian account | — | Foreign-source income, to be declared yourself |
| Sale of shares or interests in Russian companies | Russian-source income: 30% as a general rule. Basis of calculation and exemptions not read | 13% then 15%. Basis of calculation and exemptions not read |
| Sale of foreign securities | Outside the scope of Russian tax; Mauritius does not tax an individual's capital gain | Taxable in Russia |
What the treaty would have changed
Nothing today makes it possible to reduce the Russian 15% or 30% by invoking a treaty. The rates above are those of domestic law, and they are final.
The Mauritian credit
A Russian dividend or interest received in Mauritius is taxable there; the Russian tax withheld is deducted from it, up to the limit of the Mauritian tax due on that income (s. 77). Left in a Russian account, it is not received in Mauritius.
Securities: have it checked
The calculation of the capital gain on securities and the exemption provided for certain shares held for a long time fall under articles that we have not read. Do not sell a significant portfolio without a written calculation from a Russian adviser.
11 Retirement and pensions
How is your Russian pension taxed in Mauritius?
Russia does not tax state and insurance pensions paid under its legislation: they are exempt from income tax, wherever the pensioner lives. Mauritius taxes them only if they are received there. That leaves the practical question of payment outside Russia, which we could not verify against the text.
Retiring in Mauritius →| Pension | In Russia | In Mauritius |
|---|---|---|
| State pension, insurance pension (old age, disability, survivor), fixed part, funded pension, social supplements | Exempt from income tax (art. 217, para. 2) | Taxable at the scale if received in Mauritius; no Russian tax to deduct |
| Pension from a non-state pension fund | Article 213.1 not read: to be checked | Taxable if received in Mauritius |
| Pension left in an account in Russia | Exempt | Not taxed: it is not received in Mauritius |
| Example: 360,000 RUB per year, transferred to Mauritius | No tax | About €3,820, i.e. Rs 205,691: no Mauritian tax at this level, with no other income |
Payment outside Russia
The arrangements for paying a Russian pension to a person living abroad (payment account, proof of life, currency) fall under a Russian government regulation that we could not read. Ask the Social Fund of Russia before you leave and keep an active account in Russia until the answer is in writing.
No sharing rule
Without a treaty, no article reserves the pension to one country alone. Here, the question settles itself for statutory pensions, since Russia exempts them; this is not the case for other annuities.
A pension from another country
If you also receive a French, German or other State's pension, the page for that country applies to it: see the main guide.
12 Estates and gifts
Who taxes an estate between Russia and Mauritius?
Neither country has a general inheritance tax. In Russia, what an heir receives is exempt from income tax; what remains is the capped notarial fee, and income tax in certain cases of gift between persons who are not close relatives. In Mauritius, duties may apply to a property.
| Transaction | In Russia | In Mauritius |
|---|---|---|
| Estate | Exempt from income tax, in cash or in kind, except copyright royalties paid to heirs | No general tax; registration or transfer duties may apply to a property |
| Notarial fee for the certificate of inheritance | 0.3% of the value of the assets, 100,000 RUB at most, for children, spouse, parents, brothers and sisters; 0.6%, 1,000,000 RUB at most, for other heirs | — |
| Example: an apartment of 20,000,000 RUB | 60,000 RUB for a child, about €636; 120,000 RUB for a nephew | — |
| Gift of money | Exempt | No general tax |
| Gift of a property, vehicle, shares or interests | Exempt between family members and close relatives: spouses, parents and children, grandparents and grandchildren, brothers and sisters. Taxable in the hands of the recipient in other cases | Duties may apply to a property |
Between persons who are not close relatives
A gift of property or securities to a nephew, a partner or a friend is taxable income of the recipient. The rate depends on their status, and the source rule for a non-resident donee has not been verified: have it costed.
What this page does not cover
The civil law that designates the heirs and the law applicable to the estate are not tax questions. With assets in two countries, consult a notary in each and align your wills.
The Mauritian villa in the estate
It passes according to the rules applicable in Mauritius, where Westimmo puts you in touch with a notary. No Russian income tax is due by the heir merely because they receive it.
13 Companies and entrepreneurs
Owning or running a company between Russia and Mauritius?
As a Russian resident, you must declare your holding in a Mauritian company and, above 25%, you fall under the controlled foreign company regime: its undistributed profit may be taxed in your hands. Since Mauritius appears on the special list of offshore zones, the exemptions of this regime must be checked one by one.
| Point | Rule | Text |
|---|---|---|
| Who controls | The Russian resident who holds more than 25% of the company, or more than 10% if Russian residents together hold more than 50%; the shares of the spouse and minor children are added | Art. 25.13 |
| Profit taxed in your hands | The company's profit is taken into account if it exceeds 10,000,000 RUB for the financial year, about €106,020 | Art. 25.15, para. 7 |
| Notification of holding | Within three months of acquiring the holding, above the threshold set by article 23 of the Code, which we have not re-read. If you become a Russian resident during the year: by 1 March of the following year at the latest | Art. 25.14, para. 3 |
| Annual notification | By 30 April at the latest for an individual, including when the company makes a loss | Art. 25.14, para. 2 |
| Fines | 500,000 RUB per undeclared controlled company, about €5,300; 50,000 RUB per undeclared holding | Art. 129.6 |
| Exemption by effective rate | Reserved for companies of a State linked to Russia by a tax treaty and absent from the list of States without exchange of information. Without a bilateral treaty with Mauritius, have it checked whether the multilateral assistance convention suffices | Art. 25.13-1, para. 1 and 7 |
| Exemption of “active” holdings | Ruled out for companies established in a State on the list of offshore zones, including Mauritius | Art. 25.13-1 |
| Company managed from Russia | A foreign company whose effective management is exercised in Russia is a tax resident there: its profit is taxed there, at the rate of 25% | Art. 246.2 and 284 |
If you become a resident of Mauritius
These rules target Russian tax residents. As a non-resident over the year, you are no longer within their scope; but the year of departure and the effective management of the company are examined closely. Mauritius taxes the company's profit at 15%.
The Russian company you keep
It remains a Russian resident, taxed at 25%. Its dividends are paid to you under a 15% withholding, with no possible reduction for lack of a treaty.
Before structuring
Mauritian holding company, management company, ownership of a villa: each structure is tested against the 25% threshold, the special list and effective management. Ask a Russian adviser for written advice before signing the articles of association.
14 Accounts and notifications
Foreign account, residence permit: what must you declare to Russia?
Under the Russian currency control law, every Russian citizen is a “resident”, wherever they live. They report their foreign accounts to the tax authority and report each year on their movements, except in the year in which they spend more than 183 days outside Russia. To this is added the notification of any foreign permanent residence permit.
Opening an account in Mauritius →| Obligation | Rule | Deadline | Text |
|---|---|---|---|
| Account opened in Mauritius | Notification to the Russian tax authority of the opening, closing or change of account details | One month | Law 173-FZ, art. 12, para. 2 |
| Account movements | Annual report on funds movements | Each year, under the rules set by the government | Law 173-FZ, art. 12, para. 7 |
| 183-day exception | These obligations do not apply to a person who spends more than 183 days outside Russia in the calendar year | — | Law 173-FZ, art. 12, para. 7 and 8 |
| Mauritian income of a Russian resident | Annual income return, which you file yourself | Return on 30 April, tax on 15 July | Code, art. 228 and 229 |
| Permanent residence permit or foreign nationality | Notification to the Ministry of the Interior or, from abroad, to a consulate; it applies to each permit obtained | 60 days; if you are abroad, 60 days after your entry into Russia | Law 138-FZ, art. 11 |
| Mauritian company | Notification of holding, then annual notification if you control it | Three months; 30 April | Code, art. 25.14 |
Is your Mauritian permit concerned?
The law covers the residence permit or any document confirming a right of permanent residence in a foreign State. A residence permit linked to a property purchase probably falls within it; for a temporary permit, the answer is not in the text. Have a Russian lawyer confirm it: failure to notify is penalised.
Sending money out of Russia
According to the Bank of Russia, the caps on foreign-currency transfers abroad have been lifted since 8 December 2025 for Russian citizens and non-residents of friendly countries; restrictions remain for non-residents of States classed as unfriendly, whose list we have not read. Check with both banks that the transfer can be executed before signing a preliminary agreement.
On the Mauritian side
According to the Bank of Mauritius, currency control was abolished in July 1994. The bank and the notary do, however, verify the origin of the funds: prepare the deed of sale, the statements and the supporting documents, translated if necessary.
15 Transfers and exchanges
Transferring your money, and what the administrations exchange
A transfer is not income: sending to Mauritius the price of an apartment sold or your savings creates no tax in itself. What matters is the nature of the sum and the year in which it was earned. And the absence of a treaty does not prevent the two administrations from informing each other.
Declaring on arrival in Mauritius →| Sum transferred to Mauritius | Nature | In Mauritius |
|---|---|---|
| Sale price of a Russian apartment | Capital; the sale was exempt or taxed in Russia | No tax |
| Savings built up before arrival | Capital | No tax |
| Russian rent, dividend or interest of the year | Foreign income | Taxable when received, with a credit for Russian tax |
| Russian pension | Foreign income, exempt in Russia | Taxable when received |
Automatic exchange works in both directions
Russia is a reportable jurisdiction for the MRA, and Mauritius appears on the Russian Federal Tax Service's list of partners. Your Mauritian account is reported to Russia if you are a tax resident there; the reverse applies to a Russian account held by a resident of Mauritius.
Administrative assistance
Both countries are parties to the multilateral convention of the OECD and the Council of Europe, Russia since 1 July 2015, Mauritius since 1 December 2015. No tax treaty does not mean no exchange.
In Mauritius
Tax account number (TAN) with the MRA; return for the year ended 30 June by 15 October at the latest, payment included.
16 Practical cases
Four common situations
Four profiles we encounter. Hypothetical amounts, with no other income or deduction; conversions at the official Bank of Russia rate of 3 October 2026 and, for the rupee, at 21 September 2026.
| Situation | What applies |
|---|---|
| An executive leaves Moscow for Mauritius in March, keeps a rented apartment and continues to work remotely for their Russian employer | Residence: fewer than 183 days in Russia over the calendar year, they are a Russian non-resident for the whole year, and a Mauritian resident once they reach 183 days in the income year. Salary: their remote work remains Russian-source income, at the scale of 13% to 22%; Mauritius may tax it too, as the work is performed there: a point to have analysed before departure. Apartment let for 1,200,000 RUB per year: 360,000 RUB of Russian tax, about €3,820. Sale: they wait for the end of the minimum holding period, otherwise they would pay 30% of the price. |
| A retired woman settles in Mauritius with a Russian pension of 360,000 RUB per year and keeps her apartment | Pension: exempt in Russia; taxable in Mauritius only if transferred there, and without tax at this income level. Payment: she asks the Social Fund of Russia before leaving. Apartment: Russian property tax each year; estate without tax, with a 0.3% notarial fee for her children. Residence permit: if it confers a permanent right of residence, she notifies the Russian authorities. |
| A couple remain Russian residents and buy a €600,000 villa in Mauritius, let for part of the year | Purchase: €30,000 of registration duty in Mauritius; residence permit possible. Mauritian account: notified to the Russian tax authority within a month, annual report. Rents: Rs 250,000 of Mauritian tax on Rs 2,000,000 of net rent, then about 477,000 RUB of Russian tax, with no credit: about €9,700 in total, i.e. 26.1%. Resale after five years: no tax, neither in Mauritius nor, subject to confirmation, in Russia. |
| A Russian-resident entrepreneur solely owns a Mauritian company that collects fees | Holding: notified within three months. Controlled company: they declare it each year by 30 April at the latest; its profit is taxed in their hands if it exceeds 10,000,000 RUB. Fines: 500,000 RUB per undeclared company. Dividends: 13% then 15%. Management: if they run it from Moscow, the company may be regarded as Russian-resident and taxed at 25%. Mauritius appears on the special list of offshore zones: the exemptions must be checked before relying on them. |
17 Related guides
To go further
The main guide and the pages detailing each subject on the Mauritian side.
International taxation & MauritiusThe main guide, country by country→
Investing in MauritiusMeasured yields and simulators→
Purchase costsThe real cost of a purchase, line by line→
Tax on rentsThe scale applied, worked examples→
Visas, permits and residenceAll the routes to live in Mauritius→
Living in MauritiusPreparing your departure and your first year→18 Sources & methodology
Reliable, up-to-date information
Each rule comes from a statute read in its version in force or from an official publication of the Russian or Mauritian administrations, read on 5 October 2026. What we could not read is flagged as such.
Tax CodeRussian Federation, text in forceMinfin · FNSMinistry of Finance and Tax ServiceMRAMauritius Revenue AuthorityOECDMultilateral conventions
- Status of the treaty: MRA, “Double Taxation Agreements”, read on 5 October 2026 (Russia among seven treaties pending ratification); Economic Development Board of Mauritius, “Bilateral Agreements”, read on 5 October 2026 (agreement with the Russian Federation dated 24 August 1995, classed as “pending ratification”); Russian Ministry of Finance, list of treaties in force at 1 January 2012 and open dataset of 30 December 2016; list of treaties in force of the ConsultantPlus legal database
- OECD: status of signatories and parties to the MLI and to the multilateral convention on administrative assistance. MRA: list of CRS reportable jurisdictions. Russian Federal Tax Service: order of 14 October 2025 setting the list of partner States for automatic exchange
- Tax Code of the Russian Federation, part 2, read on ConsultantPlus in its wording of 4 August 2026 in force at 1 October 2026: art. 207 to 210, 214, 214.2, 216, 217, 217.1, 220, 224, 228, 229, 232, 246.2, 284, 333.24 and 400 to 409; part 1: art. 25.13, 25.13-1, 25.14, 25.15 and 129.6
- Order of the Russian Ministry of Finance No. 35n of 28 March 2024 (special list of offshore zones, amended on 22 December 2025); Federal Law No. 173-FZ of 10 December 2003 on currency control, art. 1 and 12; Federal Law No. 138-FZ of 28 April 2023 on citizenship, art. 11; Federal Law No. 422-FZ on professional income tax
- Bank of Russia: press release on the lifting, from 8 December 2025, of restrictions on transfers abroad; official euro rate of 3 October 2026 (94.3201 roubles)
- Mauritius: Finance Act 2026, art. 7(v); Income Tax Act, s. 5(3) and 77; MRA; Bank of Mauritius: currency control abolished in July 1994
Texts read and verified on 5 October 2026. Not read: the regulation on pensions paid abroad, the Ministry of Finance letters on year-end status, the list of States without exchange of information, the Code articles on securities and on non-state pension funds, the list of States classed as unfriendly. International sanctions and their banking effects are not covered. This guide sets out the rules of both countries; it does not replace the advice of a tax adviser, in Russia and in Mauritius, on your situation.
19 Frequently asked questions
Your questions on taxation between Russia and Mauritius
Short answers, backed by official texts.
Frequently asked questions: Russia ↔ Mauritius
None is in force. A treaty was signed in Moscow on 24 August 1995: Mauritius completed its ratification, Russia did not ratify the agreement, which therefore never entered into force. The MRA still classes it, at 5 October 2026, among seven treaties pending ratification. It has no effect: each country applies its own domestic law.
No. The MLI has been in force for Russia since 1 October 2019 and for Mauritius since 1 February 2020, but it only modifies treaties in force. Between the two countries, it has nothing to modify.
Mauritius appears at No. 28 on the Russian Ministry of Finance's special list of offshore zones, applicable to the years 2024 to 2026. It weighs on Mauritian companies held from Russia, not on the purchase of a villa by an individual.
When one spends fewer than 183 days in Russia over twelve consecutive months. Only days count: neither domicile, nor family, nor nationality. In practice, status is assessed over the whole calendar year.
None of the Tax Code articles we have read imposes tax on an unrealised gain when an individual leaves. The real cost of leaving is the switch to 30% on Russian income of the year in which one becomes a non-resident.
At 30% in Russia, on the rent collected and without deduction. Mauritius taxes it only if received there, and then deducts the Russian tax.
It is exempt if the property has been held for at least three or five years as the case may be, as for a resident. Before that period, the non-resident pays 30% of the sale price, without deducting the purchase price.
Yes. Mauritius taxes it at its scale and Russia at its own, from 13% to 22%. Without a treaty, article 232 of the Russian Code does not allow Mauritian tax to be deducted.
Russian state and insurance pensions are exempt from income tax in Russia. Mauritius taxes them only if they are received there. The arrangements for payment outside Russia are to be confirmed with the Social Fund of Russia.
Yes if you are a Russian citizen: notification to the tax authority within a month of opening, then an annual report of movements. These obligations do not apply in the year you spend more than 183 days outside Russia.
A Russian citizen must notify any foreign permanent residence permit within 60 days or, if abroad, within 60 days of returning to Russia. For a temporary permit, have a Russian lawyer confirm the obligation.
Neither country has a general inheritance tax. Russia levies a notarial fee of 0.3% or 0.6%, capped; in Mauritius, duties may apply to a property.