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16px;font-size:14px}}.wguide--fiscal .wgf-orient{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:calc(14*var(--u)) calc(22*var(--u));margin:calc(34*var(--u)) 0 0;padding:0;list-style:none}.wguide--fiscal .wgf-orient li{margin:0}.wguide--fiscal .wgf-orient a{display:flex;align-items:center;justify-content:space-between;gap:calc(16*var(--u));height:100%;padding:calc(19*var(--u)) calc(24*var(--u));border:1px solid var(--wg-border);border-radius:6px;background:#fff;text-decoration:none;transition:border-color .2s,box-shadow .2s}.wguide--fiscal .wgf-orient a:hover{border-color:var(--wg-teal);box-shadow:0 8px 22px rgba(20,56,59,.08)}.wguide--fiscal .wgf-orient small{display:block;font-size:calc(13*var(--u));font-weight:500;line-height:1.5;color:#4f5b5d}.wguide--fiscal .wgf-orient strong{display:block;margin-top:calc(4*var(--u));font-size:calc(15.5*var(--u));line-height:1.3;color:var(--wg-ink)}.wguide--fiscal .wgf-orient b{flex:none;font-size:calc(18*var(--u));font-weight:700;color:var(--wg-teal)}@media (max-width:1100px){.wguide--fiscal .wgf-orient{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:640px){.wguide--fiscal .wgf-orient{grid-template-columns:minmax(0,1fr);gap:10px;margin-top:24px}.wguide--fiscal .wgf-orient a{padding:16px 18px}.wguide--fiscal .wgf-orient small{font-size:14px}.wguide--fiscal .wgf-orient strong{font-size:16px}}.wguide--fiscal .wgf-accomp .wguide-accomp{margin-top:0}<\/style>\n<section class=\"wguide-hero\" id=\"hero\"><div class=\"wguide-hero__media\"><img fetchpriority=\"high\" class=\"wguide-bg skip-lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1024.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg768.webp 768w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1024.webp 1024w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1280.webp 1280w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1600.webp 1600w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg2200.webp 2200w\" sizes=\"100vw\" width=\"2200\" height=\"1238\" alt=\"Lounge overlooking Le Morne Brabant, Harmonie estate villa, Mauritius\" decoding=\"async\" loading=\"eager\" fetchpriority=\"high\" data-no-lazy=\"1\"><\/div><div class=\"wguide-hero__veil\"><\/div><div class=\"wguide-container wguide-hero__inner\"><div class=\"wguide-hero__copy\"><nav class=\"wguide-breadcrumb\" aria-label=\"Breadcrumb\"><a href=\"\/\">Home<\/a><span>\u203a<\/span><span>Mauritius Guide<\/span><span>\u203a<\/span><span aria-current=\"page\">Taxation<\/span><\/nav><p class=\"wguide-eyebrow\">Mauritius Guide<\/p><h1>International taxation<br>\u2194 Mauritius<\/h1><ul class=\"wgf-indic\"><li>11 countries analysed<\/li><li>Taxation<\/li><li>Wealth<\/li><li>Property<\/li><li>Retirement<\/li><li>Inheritance<\/li><\/ul><p class=\"wguide-hero__lead\">What Mauritius taxes, what your country keeps, and the guide that matches your situation.<\/p><p class=\"wguide-hero__text\">Eleven countries, eleven guides checked against the official texts of both States: treaty status, departure, pensions, retained assets, inheritance.<\/p><p class=\"wguide-hero__meta\"><span>Guide updated on 5 October 2026<\/span><span>17 min read<\/span><span class=\"wguide-hero__author\">By <strong>Franck Penarrubia<\/strong>, director of the Westimmo agency<\/span><span class=\"wguide-hero__contact\"><a href=\"tel:+23054834666\">+230 5483 4666<\/a> \u00b7 Royal Road, Tamarin<\/span><\/p><div class=\"wguide-actions\"><a class=\"wguide-btn wguide-btn--primary\" href=\"#pays\">Choose my country <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"#formulaire\">Get support<\/a><\/div><\/div><div class=\"wguide-hero__quote\">Eleven countries,<br>one guide for each<\/div><\/div><\/section>\n<section class=\"wguide-quickfacts\" aria-labelledby=\"quickfacts-title\"><div class=\"wguide-container wguide-quickfacts__grid\"><div class=\"wguide-quickfacts__intro\"><h2 id=\"quickfacts-title\">Key points<\/h2><p>Four benchmarks before changing country.<\/p><\/div><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><rect x=\"3.5\" y=\"5\" width=\"17\" height=\"15\" rx=\"2\"\/><path d=\"M3.5 10h17M8 3v4M16 3v4\"\/><\/svg><\/span><p>Eleven countries analysed: eight tax treaties in force, two countries without a treaty, one signed treaty that has not entered into force<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><circle cx=\"17\" cy=\"9\" r=\"2.4\"\/><path d=\"M3 20a6 6 0 0112 0M14.5 20a4.5 4.5 0 016.5-4\"\/><\/svg><\/span><p>Leaving is not enough: it is your country\u2019s law that says when you cease to be resident there, and what it continues to tax<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><p>Mauritian tax resident: 183 days in the income year, 270 days over three years, or domicile in Mauritius<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 4h12l3 5-9 11L3 9z\"\/><path d=\"M3 9h18\"\/><\/svg><\/span><p>In Mauritius: a scale of 0% to 35% on income, no general tax on wealth, inheritances or gifts<\/p><\/article><\/div><\/section>\n<section class=\"wgf-intro\" aria-label=\"Introduction\"><div class=\"wguide-container wgf-intro__grid\"><p class=\"wgf-intro__phrase\">Settling in Mauritius does not, on its own, end your tax position in your home country.<\/p><div class=\"wgf-intro__texte\"><p>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.<\/p><p>This page gives the overview. The articles, thresholds and worked examples are in your country\u2019s guide.<\/p><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"pays\" aria-labelledby=\"pays-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>01<\/span> Your country<\/p><h2 id=\"pays-titre\">Eleven countries, eleven guides: which one is yours?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"#comparatif\">Compare the eleven countries \u2192<\/a><\/div><\/header><div class=\"wgf-cartes\"><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-france-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-france-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-france-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-france-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and a view of Paris with the Eiffel Tower\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax treaty<\/span><\/div><div class=\"wgf-carte__corps\"><h3>France<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--oui\">Tax treaty in force<\/p><p class=\"wgf-carte__resume\">Treaty signed on 11 December 1980, in force since 17 September 1982, supplemented in 2011 and by the MLI. It does not cover inheritance.<\/p><ul class=\"wgf-carte__points\"><li>Basic and compulsory supplementary pensions: taxed in France<\/li><li>Asset retained in France: rent and capital gain taxed in France, with 17.2% social charges<\/li><li>Exit tax: securities of at least \u20ac800,000, or 50% of a company\u2019s profits, after six years of residence out of ten<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/france\/\" aria-label=\"See the France \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-belgique-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-belgique-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-belgique-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-belgique-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and a view of Brussels with the Atomium\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax treaty<\/span><\/div><div class=\"wgf-carte__corps\"><h3>Belgium<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--oui\">Tax treaty in force<\/p><p class=\"wgf-carte__resume\">Treaty signed on 4 July 1995, in force since 28 January 1999, supplemented by the MLI. It distinguishes the statutory pension from private pensions.<\/p><ul class=\"wgf-carte__points\"><li>Belgian statutory pension: Belgium keeps the right to tax it<\/li><li>Since 2026, leaving Belgium may trigger an exit tax on capital gains on financial assets<\/li><li>Inheritance: your region\u2019s scale; once a non-resident, Belgian real estate only<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/belgium\/\" aria-label=\"See the Belgium \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-luxembourg-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-luxembourg-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-luxembourg-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-luxembourg-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and a view of the old town of Luxembourg\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax treaty<\/span><\/div><div class=\"wgf-carte__corps\"><h3>Luxembourg<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--oui\">Tax treaty in force<\/p><p class=\"wgf-carte__resume\">Treaty signed on 15 February 1995, applicable since 1996, amended by a 2014 protocol and by the MLI. Three pension regimes coexist under it.<\/p><ul class=\"wgf-carte__points\"><li>Statutory pension: taxed in Luxembourg only; private pensions: reserved to Mauritius<\/li><li>Shareholding of more than 10%: the capital gain goes to Mauritius as soon as you are resident there<\/li><li>Inheritance: once a non-resident, only your Luxembourg real estate remains taxed<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/luxembourg\/\" aria-label=\"See the Luxembourg \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-suisse-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-suisse-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-suisse-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-suisse-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and a view of Geneva in front of the Alps\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax guide<\/span><\/div><div class=\"wgf-carte__corps\"><h3>Switzerland<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--non\">No tax treaty<\/p><p class=\"wgf-carte__resume\">No treaty between Switzerland and Mauritius, neither signed nor announced as under negotiation: each country applies its own law alone, with no allocation rule.<\/p><ul class=\"wgf-carte__points\"><li>AHV\/AVS pension paid abroad: never taxed in Switzerland; 2nd pillar and 3a: final withholding tax<\/li><li>Swiss dividends: 35% withholding tax, with no possible refund<\/li><li>Wealth, property gains and inheritance: cantonal taxes, which differ from one canton to another<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/switzerland\/\" aria-label=\"See the Switzerland \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-allemagne-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-allemagne-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-allemagne-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-allemagne-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and a view of Berlin with the television tower\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax treaty<\/span><\/div><div class=\"wgf-carte__corps\"><h3>Germany<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--oui\">Tax treaty in force<\/p><p class=\"wgf-carte__resume\">Treaty signed on 7 October 2011, applied since 2013, amended by a 2021 protocol that transposes the MLI.<\/p><ul class=\"wgf-carte__points\"><li>Statutory pension: taxed in Germany only; company or private pension: in Mauritius, for the part received<\/li><li>Shareholding of at least 1% in a company: tax on the unrealised gain on departure (Wegzugsbesteuerung)<\/li><li>Inheritance: a German remains subject to German duties five years after leaving<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/germany\/\" aria-label=\"See the Germany \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-afrique-du-sud-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-afrique-du-sud-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-afrique-du-sud-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-afrique-du-sud-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and a view of Cape Town at the foot of Table Mountain\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax treaty<\/span><\/div><div class=\"wgf-carte__corps\"><h3>South Africa<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--oui\">Tax treaty in force<\/p><p class=\"wgf-carte__resume\">Treaty signed in Maputo on 17 May 2013, applied since 2016 and amended by the MLI since 2023.<\/p><ul class=\"wgf-carte__points\"><li>Ceasing to be resident amounts to a deemed disposal of your assets (section 9H), excluding South African real estate and retirement funds<\/li><li>Fund pension: taxable in South Africa, and in Mauritius if you receive it there<\/li><li>Estate duty on the worldwide estate of anyone who remains \u201cordinarily resident\u201d<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/south-africa\/\" aria-label=\"See the South Africa \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-royaume-uni-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-royaume-uni-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-royaume-uni-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-royaume-uni-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and a view of London with Big Ben\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax treaty<\/span><\/div><div class=\"wgf-carte__corps\"><h3>United Kingdom<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--oui\">Tax treaty in force<\/p><p class=\"wgf-carte__resume\">Treaty signed in London on 11 February 1981, amended in 1986, 2003, 2011 and 2018, then by the MLI since 2021.<\/p><ul class=\"wgf-carte__points\"><li>Residence is lost under the statutory test (SRT); returning within five years makes capital gains taxable<\/li><li>Private pension: in Mauritius only, for the part received; public pension: in the United Kingdom<\/li><li>Since 6 April 2025, inheritance tax (IHT) can follow you for up to ten years after departure<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/united-kingdom\/\" aria-label=\"See the United Kingdom \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-emirats-arabes-unis-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-emirats-arabes-unis-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-emirats-arabes-unis-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-emirats-arabes-unis-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and the towers of Dubai with the Burj Khalifa\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax treaty<\/span><\/div><div class=\"wgf-carte__corps\"><h3>United Arab Emirates<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--oui\">Tax treaty in force<\/p><p class=\"wgf-carte__resume\">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.<\/p><ul class=\"wgf-carte__points\"><li>An Emirati visa does not make a tax resident: three criteria since 2022, proved by an FTA certificate<\/li><li>No federal income tax on individuals; companies: 9% above AED 375,000<\/li><li>No Emirati departure tax found in federal law for an individual<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/united-arab-emirates\/\" aria-label=\"See the United Arab Emirates \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-espagne-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-espagne-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-espagne-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-espagne-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and a Spanish city with its cathedral\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax guide<\/span><\/div><div class=\"wgf-carte__corps\"><h3>Spain<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--non\">No tax treaty<\/p><p class=\"wgf-carte__resume\">No treaty, neither signed nor initialled: the MRA classes it as \u201cunder negotiation\u201d. Mauritius appeared on the Spanish list of tax havens until the 2023 tax year, and no longer has since 2024.<\/p><ul class=\"wgf-carte__points\"><li>Exit tax (art. 95 bis): more than \u20ac4m of securities, or more than 25% of a company if your securities exceed \u20ac1m<\/li><li>Asset retained in Spain: 24% on gross rent, 19% on the capital gain, wealth tax<\/li><li>Inheritance: the heir pays, according to their own residence<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/spain\/\" aria-label=\"See the Spain \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-italie-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-italie-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-italie-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-italie-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and a view of Florence with the Duomo and the Ponte Vecchio\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax treaty<\/span><\/div><div class=\"wgf-carte__corps\"><h3>Italy<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--oui\">Tax treaty in force<\/p><p class=\"wgf-carte__resume\">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.<\/p><ul class=\"wgf-carte__points\"><li>Mauritius appears on the list in the decree of 4 May 1999: an Italian citizen remains presumed to be Italian-resident, unless proved otherwise<\/li><li>Private pension: taxable in Mauritius only, if it is subject to tax there; public pension: in Italy<\/li><li>Inheritance: Italy looks at the deceased\u2019s residence, not the heir\u2019s<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/italy\/\" aria-label=\"See the Italy \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte\"><div class=\"wgf-carte__visuel\"><img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-russie-wg800.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-russie-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-russie-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-hub-carte-russie-wg1200.webp 1200w\" sizes=\"auto, (max-width:640px) 100vw, (max-width:1100px) 50vw, 33vw\" width=\"1200\" height=\"800\" alt=\"Le Morne lagoon, Mauritius, and a view of Moscow with the Kremlin and its skyscrapers\" loading=\"lazy\" decoding=\"async\"><span class=\"wgf-carte__label\">Tax guide<\/span><\/div><div class=\"wgf-carte__corps\"><h3>Russia<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--attente\">Treaty signed, not in force<\/p><p class=\"wgf-carte__resume\">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.<\/p><ul class=\"wgf-carte__points\"><li>Russian residence: 183 days over twelve consecutive months, only days count<\/li><li>Non-resident: 30% on Russian-source income, 15% on dividends<\/li><li>Russian resident: tax paid in Mauritius is not credited against Russian tax (art. 232)<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/russia\/\" aria-label=\"See the Russia \u2194 Mauritius tax guide\">See the tax guide <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><article class=\"wgf-carte wgf-carte--autre\"><div class=\"wgf-carte__visuel wgf-carte__visuel--vide\" data-visuel=\"autre\"><span class=\"wgf-carte__vide\" aria-hidden=\"true\"><b>45<\/b><i>treaties in force<\/i><\/span><span class=\"wgf-carte__label\">Other countries<\/span><\/div><div class=\"wgf-carte__corps\"><h3>Another country?<\/h3><p class=\"wgf-carte__statut wgf-carte__statut--attente\">45 treaties in force<\/p><p class=\"wgf-carte__resume\">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.<\/p><ul class=\"wgf-carte__points\"><li>In force, among others: India, China, Singapore, Seychelles, Madagascar, Sweden<\/li><li>Under negotiation, among others: Portugal, Canada, Greece, Saudi Arabia<\/li><li>With no treaty in force, each country applies its own law alone<\/li><\/ul><a class=\"wgf-carte__cta\" href=\"#formulaire\">Write to us <span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"comparatif\" aria-labelledby=\"comparatif-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>02<\/span> Comparison<\/p><h2 id=\"comparatif-titre\">What changes depending on your country of origin<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"#guide\">Which guide to read \u2192<\/a><\/div><\/header><p class=\"wgf-defile\" aria-hidden=\"true\">Drag the table to read the five columns \u2192<\/p><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Comparison of the eleven countries\" tabindex=\"0\"><table class=\"wguide-table wgf-comparatif\"><caption>Summary of the eleven country guides, re-read on 5 October 2026. Each cell sums up a rule set out in detail, sourced and dated in the country guide: it does not replace reading it.<\/caption><thead><tr><th>Country<\/th><th>Treaty with Mauritius<\/th><th>On departure<\/th><th>Pensions<\/th><th>Inheritance<\/th><th>Watch points<\/th><\/tr><\/thead><tbody><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/france\/\">France<\/a><\/td><td>In force since 1982; supplemented in 2011 and by the MLI<\/td><td>Exit tax: securities of at least \u20ac800,000, or 50% of a company\u2019s profits<\/td><td>Compulsory basic and supplementary pensions: in France<\/td><td>No treaty: France may tax (CGI, art. 750 ter)<\/td><td>17.2% social charges on rent and on the gain on French property<\/td><\/tr><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/belgium\/\">Belgium<\/a><\/td><td>In force since 1999; supplemented by the MLI<\/td><td>Possible exit tax on capital gains on financial assets, since 2026<\/td><td>Statutory pension: Belgium keeps the right to tax it<\/td><td>Regional scale; non-resident: Belgian real estate only<\/td><td>Your status as an inhabitant of the Kingdom at death decides what is taxed<\/td><\/tr><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/luxembourg\/\">Luxembourg<\/a><\/td><td>Applicable since 1996; 2014 protocol and MLI<\/td><td>No general taxation of private wealth; a business\u2019s assets are deemed sold<\/td><td>Statutory pension: in Luxembourg only<\/td><td>Non-resident: Luxembourg real estate only<\/td><td>Shareholding of more than 10%: gain reserved to Mauritius once resident<\/td><\/tr><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/switzerland\/\">Switzerland<\/a><\/td><td>None, neither signed nor announced as under negotiation<\/td><td>No general taxation of private unrealised gains<\/td><td>AHV\/AVS pension: never taxed in Switzerland; 2nd pillar and 3a: final withholding tax<\/td><td>Cantonal tax: last domicile, or canton of the property<\/td><td>35% withholding tax on Swiss dividends, with no refund<\/td><\/tr><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/germany\/\">Germany<\/a><\/td><td>Applied since 2013; 2021 protocol<\/td><td>Wegzugsbesteuerung from 1% of a company\u2019s capital<\/td><td>Statutory pension: in Germany only<\/td><td>German duties five years after a national leaves<\/td><td>An heir resident in Germany is always taxed<\/td><\/tr><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/south-africa\/\">South Africa<\/a><\/td><td>Applied since 2016; MLI since 2023<\/td><td>Deemed disposal of assets at market price (section 9H)<\/td><td>Fund pension: South Africa, and Mauritius if received there<\/td><td>Estate duty on the worldwide estate of the \u201cordinarily resident\u201d<\/td><td>South African exchange control on the outflow of capital<\/td><\/tr><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/united-kingdom\/\">United Kingdom<\/a><\/td><td>In force; signed in 1981, MLI since 2021<\/td><td>Statutory residence test (SRT); return within five years: capital gains taxable<\/td><td>Private pension: Mauritius, for the part received; public pension: United Kingdom<\/td><td>IHT according to long-term residence, up to ten years after departure<\/td><td>The State Pension does not follow the rule for private pensions<\/td><\/tr><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/united-arab-emirates\/\">United Arab Emirates<\/a><\/td><td>In force since 2007; amended by the MLI<\/td><td>No departure tax found in federal law<\/td><td>Private pension: State of residence; social security: the State that pays it<\/td><td>No federal tax; the treaty does not cover it<\/td><td>An Emirati visa does not make a tax resident<\/td><\/tr><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/spain\/\">Spain<\/a><\/td><td>None; \u201cunder negotiation\u201d according to the MRA<\/td><td>Exit tax (art. 95 bis) above \u20ac4m of securities<\/td><td>Taxable in Spain; in Mauritius if received there, with Spanish tax deducted<\/td><td>The heir pays according to their own residence<\/td><td>Asset retained: 24% on gross rent, and wealth tax<\/td><\/tr><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/italy\/\">Italy<\/a><\/td><td>In force since 1995; 2010 protocol, MLI not ratified by Italy<\/td><td>No exit tax on private securities: it targets businesses<\/td><td>Private pension: Mauritius only; public pension: Italy<\/td><td>According to the deceased\u2019s residence<\/td><td>Presumption of Italian residence, and 4\u2030 IVAFE on investments held in Mauritius<\/td><\/tr><tr><td><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/russia\/\">Russia<\/a><\/td><td>Signed, not in force<\/td><td>No exit tax; residence lost under 183 days over twelve months<\/td><td>State and insurance pensions: exempt in Russia<\/td><td>No general tax; notarial duty capped<\/td><td>Mauritius appears on the Russian list of offshore zones (2024-2026)<\/td><\/tr><\/tbody><\/table><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"avant\" aria-labelledby=\"avant-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>03<\/span> Before departure<\/p><h2 id=\"avant-titre\">Before settling in Mauritius: eight points to settle<\/h2><\/div><div class=\"wguide-section-head__side\"><p>These eight checks apply whatever your country. Each is settled before departure, with tax advice in your home country; your country\u2019s guide gives the exact rule.<\/p><a class=\"wguide-text-link\" href=\"#pays\">Choose my country \u2192<\/a><\/div><\/header><ul class=\"wgf-check\"><li><strong>Date your exit from residence<\/strong><span>Your country has its own criteria, often broader than a day count. As long as they are met, you remain taxable there.<\/span><\/li><li><strong>Count your days in Mauritius<\/strong><span>183 days in the income year, from 1 July to 30 June, or 270 days over three years. A residence permit alone is not enough.<\/span><\/li><li><strong>Check the treaty status<\/strong><span>In force, absent, or signed without having entered into force: this is the starting point for everything else.<\/span><\/li><li><strong>Quantify the tax on departure<\/strong><span>Securities, company shares, financial assets: several countries tax unrealised gains on the day you leave.<\/span><\/li><li><strong>Have each pension characterised<\/strong><span>Statutory, supplementary, private, public: each category has its own rule, and the State that pays often keeps the right to tax.<\/span><\/li><li><strong>Decide what happens to retained assets<\/strong><span>Rent and the gain on a property kept at home generally remain taxed there, often without the allowances given to residents.<\/span><\/li><li><strong>Plan for inheritance<\/strong><span>None of the eight treaties in these guides covers inheritance: your country\u2019s law decides, sometimes years after departure.<\/span><\/li><li><strong>Prepare the source of funds and your declarations<\/strong><span>Banks 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.<\/span><\/li><\/ul><\/div><\/section>\n<section class=\"wguide-section\" id=\"maurice\" aria-labelledby=\"maurice-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>04<\/span> Mauritius side<\/p><h2 id=\"maurice-titre\">Mauritian taxation in brief<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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).<\/p><\/div><\/header><div class=\"wgf-chiffres\"><div><strong>0 to 35%<\/strong><span>Individual income scale, in four bands<\/span><\/div><div><strong>15%<\/strong><span>Corporate tax, not tax on individuals<\/span><\/div><div><strong>183 days<\/strong><span>Of presence in the income year to become tax resident<\/span><\/div><div><strong>45<\/strong><span>Tax treaties in force, according to the MRA<\/span><\/div><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Income: a scale, not a single rate<\/h3><p>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. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/rental-income-tax-mauritius-2026-2027\/\">The scale applied to rent \u2192<\/a><\/p><\/article><article><h3>Tax residence<\/h3><p>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. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/days-tax-resident-mauritius-guide\/\">How days are counted \u2192<\/a><\/p><\/article><article><h3>Foreign income<\/h3><p>A resident is taxed on foreign income only if it is received in Mauritius; a non-resident, on Mauritian-source income alone. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/tax-return-mauritius-newcomer\/\">Declaring on arrival \u2192<\/a><\/p><\/article><article><h3>Companies, dividends, capital gains<\/h3><p>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. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/buy-property-mauritius-company-benefits-pitfalls\/\">Buying through a company \u2192<\/a><\/p><\/article><article><h3>Property<\/h3><p>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. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-purchase-costs-mauritius\/\">Purchase costs \u2192<\/a><\/p><\/article><article><h3>Wealth, inheritance, gifts<\/h3><p>No general tax on wealth, inheritances or gifts. A transferred property may nonetheless be subject to registration duty or transfer taxes. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/inheritance-mauritius-europe\/\">Inheritance: Mauritius versus Europe \u2192<\/a><\/p><\/article><\/div><ul class=\"wgf-plus\"><li>Going further<\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/tax-residency-vs-citizenship-mauritius\/\">Domicile, permit, nationality<\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/social-contributions-mauritius-status\/\">Social contributions<\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/selling-property-mauritius-foreigner\/\">Reselling a property<\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/self-employed-permit-or-premium-visa-mauritius\/\">Self-employed or Premium visa<\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/free-zone-dubai-gbl-mauritius-structure\/\">Free Zone or GBL<\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/banking-in-mauritius-expats\/\">Opening an account in Mauritius<\/a><\/li><\/ul><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"guide\" aria-labelledby=\"guide-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>05<\/span> Finding your way<\/p><h2 id=\"guide-titre\">Which guide to read?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"#comparatif\">Review the comparison \u2192<\/a><\/div><\/header><ul class=\"wgf-orient\"><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/france\/\"><span><small>You are leaving France, or keeping a property or a pension there<\/small><strong>France \u2194 Mauritius<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/belgium\/\"><span><small>You are leaving Belgium, as a pensioner or an investor<\/small><strong>Belgium \u2194 Mauritius<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/luxembourg\/\"><span><small>You are leaving Luxembourg, or built your career there<\/small><strong>Luxembourg \u2194 Mauritius<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/switzerland\/\"><span><small>You come from Switzerland: AHV\/AVS, 2nd pillar, wealth<\/small><strong>Switzerland \u2194 Mauritius tax guide<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/germany\/\"><span><small>You are leaving Germany with a pension or a company<\/small><strong>Germany \u2194 Mauritius<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/south-africa\/\"><span><small>You are leaving South Africa: exit from residence and capital<\/small><strong>South Africa \u2194 Mauritius<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/united-kingdom\/\"><span><small>You are leaving the United Kingdom: SRT, pensions, IHT<\/small><strong>United Kingdom \u2194 Mauritius<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/united-arab-emirates\/\"><span><small>You are torn between Dubai and Mauritius, or combine the two<\/small><strong>United Arab Emirates \u2194 Mauritius<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/spain\/\"><span><small>You are leaving Spain, with no treaty to allocate taxing rights<\/small><strong>Spain \u2194 Mauritius tax guide<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/italy\/\"><span><small>You are an Italian citizen settling in Mauritius<\/small><strong>Italy \u2194 Mauritius<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/russia\/\"><span><small>You are a Russian resident, or keep income in Russia<\/small><strong>Russia \u2194 Mauritius tax guide<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><li><a href=\"#formulaire\"><span><small>Your country is not on the list<\/small><strong>Ask us<\/strong><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/li><\/ul><\/div><\/section>\n<section class=\"wguide-section wgf-accomp\" aria-label=\"Your support\"><div class=\"wguide-container\"><aside class=\"wguide-accomp\" aria-labelledby=\"accomp-titre\"><div class=\"wguide-accomp__intro\"><p class=\"wguide-kicker wguide-kicker--light\"><span>06<\/span> Your support<\/p><h3 id=\"accomp-titre\">Settle in with Westimmo<\/h3><p>For eight years, we have helped settle more than 1,500 people in Mauritius. We choose with you the purchase and residence route that fits your project, and we work with notaries, banks and lawyers who comply with Mauritian law.<\/p><div class=\"wguide-accomp__actions\"><a class=\"wguide-btn wguide-btn--gold-inline\" href=\"#formulaire\">Get support <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"https:\/\/wa.me\/23057406021\" target=\"_blank\" rel=\"noopener\">Write on WhatsApp<\/a><\/div><\/div><ul class=\"wguide-accomp__list\"><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"8\"\/><circle cx=\"12\" cy=\"12\" r=\"4\"\/><circle cx=\"12\" cy=\"12\" r=\".8\"\/><\/svg><\/span><strong>The right residence route<\/strong><p>PDS, RES, Smart City or G+2: the scheme that fits your budget and your residence project.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1h-5v-6H9v6H4a1 1 0 01-1-1z\"\/><\/svg><\/span><strong>A costed purchase<\/strong><p>Registration duty, notary, EDB file, exchange: every item costed before you commit.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><strong>A complete EDB file<\/strong><p>Promise to sell, documents, bank letter: we prepare the file to avoid back-and-forth.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M12 20s-7-4.4-7-10a4 4 0 017-2.6A4 4 0 0119 10c0 5.6-7 10-7 10z\"\/><\/svg><\/span><strong>Compliant partners<\/strong><p>Notaries, banks, lawyers: a network that complies with Mauritian law, like Westimmo.<\/p><\/li><\/ul><\/aside><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"guides-associes\" aria-labelledby=\"liens-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>07<\/span> Related guides<\/p><h2 id=\"liens-titre\">Going further<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Buy, settle, invest: the guides that complement this tax file.<\/p><\/div><\/header><div class=\"wguide-related-grid\"><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/visa-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"601\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Visas, permits and residence<\/strong><small>All the routes to living in Mauritius<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-purchase-costs-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Purchase costs<\/strong><small>The real cost of a purchase, line by line<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/rental-income-tax-mauritius-2026-2027\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"766\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Tax on rent<\/strong><small>The scale applied, with worked examples<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/living-mauritius-guide-expatriation\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-randonnee-tourelle-tamarin-fr-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-randonnee-tourelle-tamarin-fr-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-randonnee-tourelle-tamarin-fr-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-randonnee-tourelle-tamarin-fr-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-randonnee-tourelle-tamarin-fr-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"900\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Living in Mauritius<\/strong><small>Preparing your departure and your first year<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/invest-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Investing in Mauritius<\/strong><small>Measured yields, risks and trade-offs<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/pds-irs-res-r2-smartcity-how-to-buy-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"720\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>PDS, IRS, RES, Smart City<\/strong><small>The schemes that open residence<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sources\" id=\"sources\"><div class=\"wguide-container wguide-sources\"><div><p class=\"wguide-kicker\"><span>08<\/span> Sources &amp; methodology<\/p><h2>Reliable, up-to-date information<\/h2><p>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.<\/p><\/div><div class=\"wguide-source-logos\" aria-label=\"Sources consulted\"><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 9l9-5 9 5M5 9v9M9.5 9v9M14.5 9v9M19 9v9M3 20h18\"\/><\/svg><span>MRA<small>Mauritius Revenue Authority<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M3 12h18M12 3a14 14 0 010 18M12 3a14 14 0 000 18\"\/><\/svg><span>National Assembly<small>Finance Act 2026<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1H4a1 1 0 01-1-1z\"\/><\/svg><span>BOM<small>Bank of Mauritius<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><span>AGO<small>Official legal texts<\/small><\/span><\/span><\/div><\/div><div class=\"wguide-container\"><div class=\"wguide-method\"><ul><li>MRA \u2014 Double Taxation Agreements, list read on 5 October 2026: 45 treaties in force, 7 awaiting ratification, 19 under negotiation<\/li><li>The eleven country guides: official texts of both States, listed and dated in each guide<\/li><li>Finance Act 2026 (Act No. 14 of 2026), art. 7(v) and 28(12) \u2014 individual scale<\/li><li>MRA \u2014 Foreign Income: tax residence, foreign income, non-residents<\/li><li>MRA \u2014 Exempt Income: dividends; Corporate Taxation: 15%<\/li><li>Registration Duty Act; Land (Duties and Taxes) Act, art. 4 \u2014 registration duty and transfer tax<\/li><li>Immigration Act 2022, art. 8(1) \u2014 USD 375,000 residence threshold<\/li><li>MRA \u2014 The Impact of the MLI on the Mauritius Tax Treaties, June 2024<\/li><li>MRA \u2014 CRS: automatic exchange of information since 2018<\/li><li>MRA \u2014 individual return guidance notes: deadline of 15 October<\/li><\/ul><p>Texts read and checked on 5 October 2026. This page gives an overview: it replaces neither reading your country\u2019s guide nor the advice of a tax adviser in each of the two countries.<\/p><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"faq\" aria-labelledby=\"faq-section-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>09<\/span> Frequently asked questions<\/p><h2 id=\"faq-section-titre\">Your questions on international taxation and Mauritius<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Short answers, valid whatever your country; the detail is in each guide.<\/p><button class=\"wguide-text-link wguide-faq-openall\" type=\"button\" aria-expanded=\"false\">Open all +<\/button><\/div><\/header><div class=\"wguide-faq\"><section class=\"westimmo-faq\" data-faq-schema=\"true\" aria-labelledby=\"faq-titre-fiscal\"><div class=\"westimmo-faq__inner\"><div class=\"westimmo-faq__content\"><header class=\"westimmo-faq__header\"><h2 class=\"westimmo-faq__title\" id=\"faq-titre-fiscal\">Frequently asked questions on taxation in Mauritius<\/h2><span class=\"westimmo-faq__accent\" aria-hidden=\"true\"><\/span><\/header><div class=\"westimmo-faq__list\"><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-fiscal-1\" id=\"faq-q-fiscal-1\"><span>Will I pay tax in two countries if I settle in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-fiscal-1\" role=\"region\" aria-labelledby=\"faq-q-fiscal-1\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-fiscal-2\" id=\"faq-q-fiscal-2\"><span>Which countries does Mauritius have a tax treaty in force with?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-fiscal-2\" role=\"region\" aria-labelledby=\"faq-q-fiscal-2\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-fiscal-3\" id=\"faq-q-fiscal-3\"><span>What happens if there is no treaty with my country?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-fiscal-3\" role=\"region\" aria-labelledby=\"faq-q-fiscal-3\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-fiscal-4\" id=\"faq-q-fiscal-4\"><span>How many days must I spend in Mauritius to be tax resident?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-fiscal-4\" role=\"region\" aria-labelledby=\"faq-q-fiscal-4\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-fiscal-5\" id=\"faq-q-fiscal-5\"><span>Does a Mauritian residence permit make me a tax resident?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-fiscal-5\" role=\"region\" aria-labelledby=\"faq-q-fiscal-5\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-fiscal-6\" id=\"faq-q-fiscal-6\"><span>Is my foreign income taxed in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-fiscal-6\" role=\"region\" aria-labelledby=\"faq-q-fiscal-6\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-fiscal-7\" id=\"faq-q-fiscal-7\"><span>Will my pension be taxed in Mauritius or in my country?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-fiscal-7\" role=\"region\" aria-labelledby=\"faq-q-fiscal-7\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-fiscal-8\" id=\"faq-q-fiscal-8\"><span>Can my country tax me when I leave?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-fiscal-8\" role=\"region\" aria-labelledby=\"faq-q-fiscal-8\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-fiscal-9\" id=\"faq-q-fiscal-9\"><span>Is there inheritance tax in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-fiscal-9\" role=\"region\" aria-labelledby=\"faq-q-fiscal-9\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-fiscal-10\" id=\"faq-q-fiscal-10\"><span>Does Mauritius exchange banking information with my country?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-fiscal-10\" role=\"region\" aria-labelledby=\"faq-q-fiscal-10\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes: since 2018, Mauritius automatically exchanges information on non-residents\u2019 financial accounts with its partners, under the OECD CRS standard. Your country may also require you to declare your accounts in Mauritius yourself.<\/p><\/div><\/div><\/article><\/div><\/div><div class=\"westimmo-faq__visual\" aria-hidden=\"true\"><\/div><\/div><\/section>\n<!--westimmo-faq-schema--><script type=\"application\/ld+json\" id=\"westimmo-faq-schema\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Will I pay tax in two countries if I settle in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Which countries does Mauritius have a tax treaty in force with?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"What happens if there is no treaty with my country?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"How many days must I spend in Mauritius to be tax resident?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Does a Mauritian residence permit make me a tax resident?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Is my foreign income taxed in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Will my pension be taxed in Mauritius or in my country?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Can my country tax me when I leave?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Is there inheritance tax in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Does Mauritius exchange banking information with my country?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes: since 2018, Mauritius automatically exchanges information on non-residents\u2019 financial accounts with its partners, under the OECD CRS standard. Your country may also require you to declare your accounts in Mauritius yourself.\"}}]}<\/script><!--\/westimmo-faq-schema-->\n<\/div><\/div><\/section>\n<div id=\"formulaire\" aria-hidden=\"true\"><\/div>\n<\/main>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_yoast_wpseo_focuskw":"taxation in Mauritius","_yoast_wpseo_title":"Taxation in Mauritius: Income Tax, Residency & Treaties | Westimmo","_yoast_wpseo_metadesc":"Tax rates from 0 to 35%, tax residency, foreign income, property, inheritance and treaties: Mauritius international tax rules from official 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