{"id":334174,"date":"2026-10-06T12:14:12","date_gmt":"2026-10-06T08:14:12","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/?page_id=334174"},"modified":"2026-10-06T12:38:36","modified_gmt":"2026-10-06T08:38:36","slug":"united-arab-emirates","status":"publish","type":"page","link":"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/united-arab-emirates\/","title":{"rendered":"United Arab Emirates \u2194 Mauritius"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"334174\" class=\"elementor elementor-334174 elementor-332898 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-wg332898s elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"wg332898s\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container 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(max-width:1200px){.wguide--fiscal .wgf-pays{grid-template-columns:repeat(3,minmax(0,1fr))}}@media (max-width:980px){.wguide--fiscal .wgf-pays{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:560px){.wguide--fiscal .wgf-pays{grid-template-columns:minmax(0,1fr)}.wguide--fiscal .wgf-pays__carte{padding:18px}}.wguide--fiscal .wguide-accomp{margin-top:calc(44*var(--u))}.wguide--fiscal .wguide-related-card>img.wguide-bg{height:100%}.wguide--fiscal .wgf-soustitre{margin:calc(44*var(--u)) 0 calc(16*var(--u));font-size:calc(28*var(--u));line-height:1.1}.wguide--fiscal .wgf-soustitre--premier{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\/fiscalite-emirats-ile-maurice-heros-wg1024.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-emirats-ile-maurice-heros-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-emirats-ile-maurice-heros-wg768.webp 768w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-emirats-ile-maurice-heros-wg1024.webp 1024w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-emirats-ile-maurice-heros-wg1280.webp 1280w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-emirats-ile-maurice-heros-wg1600.webp 1600w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-emirats-ile-maurice-heros-wg1916.webp 1916w\" sizes=\"100vw\" width=\"1916\" height=\"821\" alt=\"Le Morne and the lagoon of Mauritius linked to Dubai and its towers, with tax documents overlaid\" 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><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/\">International taxation<\/a><span>\u203a<\/span><span aria-current=\"page\">United Arab Emirates \u2194 Mauritius<\/span><\/nav><p class=\"wguide-eyebrow\">International Taxation &amp; Mauritius<\/p><h1>United Arab Emirates \u2194 Mauritius<\/h1><p class=\"wguide-hero__lead\">Residence, tax treaty, corporate tax, free zones, property and inheritance between the United Arab Emirates and Mauritius.<\/p><p class=\"wguide-hero__text\">The 2006 treaty, as modified by the OECD multilateral instrument, and the federal Emirati law in force in 2026, read in their official text: for leaving the Emirates to settle in Mauritius, and for investing in Mauritius while remaining an Emirati resident. Without confusing Dubai with the federation, or the absence of income tax with \u201c0% everywhere\u201d.<\/p><p class=\"wguide-hero__meta\"><span>Guide updated on 2 October 2026<\/span><span>36 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=\"#qui-impose\">Who taxes what <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\">An Emirati visa<br>is not tax residence<\/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\">The essentials<\/h2><p>Four rules to know before leaving or buying.<\/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>Treaty signed on 18 September 2006, in force since 2007, modified by the MLI: dividends, interest and royalties are taxable only in the State of residence; it covers neither inheritances nor registration duties<\/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>An Emirati visa or residence permit does not make you a tax resident: tax residence follows three criteria set in 2022 (days, home, centre of interests), proved by an FTA certificate<\/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>No federal income tax on individuals, but a 9% corporate tax above AED 375,000 since 2023, which also targets the sole trader above one million dirhams of turnover<\/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>As a resident of Mauritius, you are taxed there at the progressive scale on the Emirati income you receive there; a credit exists only for Emirati tax actually paid, for example by your company<\/p><\/article><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"qui-impose\" aria-labelledby=\"qui-impose-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> In brief<\/p><h2 id=\"qui-impose-titre\">Who taxes what between the United Arab Emirates and Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Short answer: the United Arab Emirates (UAE) has no federal income tax on individuals; Mauritius taxes its residents on the foreign income they receive there; the treaty allocates the right to tax, but a right to tax is not a tax collected. Everything therefore depends on your tax residence. Profile A: you leave the UAE to settle in Mauritius. Profile B: you remain a UAE resident and invest in Mauritius.<\/p><\/div><\/header><h3 class=\"wgf-soustitre wgf-soustitre--premier\">Profile A \u2014 you have become a resident of Mauritius<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Profile A: tax resident of Mauritius\" tabindex=\"0\"><table class=\"wguide-table\"><caption>UAE\u2013Mauritius treaty of 2006 as modified by the MLI; federal Emirati law and Mauritian Income Tax Act in force, read on 2 October 2026.<\/caption><thead><tr><th>Income or asset<\/th><th>Who may tax<\/th><th>What is actually levied<\/th><th>Text<\/th><\/tr><\/thead><tbody><tr><td>Unrealised capital gains on leaving the UAE<\/td><td>\u2014<\/td><td>No Emirati exit tax for an individual<\/td><td>Federal Corporate Tax Law: no provision of this kind<\/td><\/tr><tr><td>Rent from a property in the UAE<\/td><td>The UAE, then Mauritius<\/td><td>In the UAE, real estate investment income is excluded from corporate tax if the activity is carried on without a licence and does not require one; in Mauritius, taxed if received there<\/td><td>Treaty, Arts 6 and 23; FTA guide for individuals<\/td><\/tr><tr><td>Sale of that property<\/td><td>The UAE (Art. 13, 1)<\/td><td>Gain excluded from Emirati corporate tax on the same conditions; the emirate\u2019s registration duties and fees remain payable; no Mauritian tax on the capital gain<\/td><td>Treaty, Art. 13; DLD in Dubai<\/td><\/tr><tr><td>Dividends from an Emirati company<\/td><td>Mauritius only<\/td><td>Mauritian scale if received in Mauritius<\/td><td>Treaty, Art. 10; ITA, s. 5(3)<\/td><\/tr><tr><td>Interest from an account in the UAE<\/td><td>Mauritius only<\/td><td>Same<\/td><td>Treaty, Art. 11<\/td><\/tr><tr><td>Shares in an Emirati company sold<\/td><td>Mauritius only<\/td><td>Mauritius does not tax the capital gain of an individual managing their own assets<\/td><td>Treaty, Art. 13, 4<\/td><\/tr><tr><td>Emirati company managed from Mauritius<\/td><td>According to the place of effective management<\/td><td>Risk of dual residence and loss of free zone regime (sections 11 and 12)<\/td><td>Treaty, Art. 4, 4; ITA, s. 73<\/td><\/tr><tr><td>Inheritance<\/td><td>No treaty<\/td><td>No general inheritance tax in either country; registration or transfer duties possible on real estate; the country of origin may tax<\/td><td>Section 13<\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"wgf-soustitre\">Profile B \u2014 you remain a UAE resident and invest in Mauritius<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Profile B: tax resident of the UAE\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Same texts; Mauritian scale of the Finance Act 2026 (s. 7(v)) for the income year beginning on 1 July 2026.<\/caption><thead><tr><th>Income or asset<\/th><th>Who may tax<\/th><th>What is actually levied<\/th><th>Text<\/th><\/tr><\/thead><tbody><tr><td>Purchase of a property in Mauritius<\/td><td>Mauritius<\/td><td>5% registration duty; residence permit from USD 375,000 under a scheme<\/td><td>Outside the treaty<\/td><\/tr><tr><td>Rent from that property<\/td><td>Mauritius, then the UAE<\/td><td>Mauritian scale; the UAE exempts this income<\/td><td>Treaty, Arts 6 and 23, 2<\/td><\/tr><tr><td>Resale<\/td><td>Mauritius<\/td><td>No capital gains tax for an individual; 5% transfer tax payable by the seller<\/td><td>Treaty, Art. 13, 1<\/td><\/tr><tr><td>Dividends from a Mauritian company<\/td><td>The UAE only<\/td><td>Nothing: Mauritius does not withhold, the UAE does not tax an individual<\/td><td>Treaty, Art. 10<\/td><\/tr><tr><td>Interest paid in Mauritius<\/td><td>The UAE only<\/td><td>Nothing in Mauritius on presentation of the Emirati residence certificate<\/td><td>Treaty, Art. 11<\/td><\/tr><tr><td>Purchase by an Emirati company<\/td><td>Mauritius, then the UAE<\/td><td>Mauritian corporate tax on the rent; Emirati corporate tax according to the treaty<\/td><td>Section 08<\/td><\/tr><\/tbody><\/table><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"convention\" aria-labelledby=\"convention-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> The treaty<\/p><h2 id=\"convention-titre\">What does the tax treaty between the Emirates and Mauritius contain?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Signed in 2006, it has never been modified by an amending protocol: only the OECD multilateral instrument (MLI) has changed its text, on three points. It was written when the UAE had no general corporate tax; it now applies to that of 2023.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Treaty identity card\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Government Notice No. 14 of 2007 (Regulations of 22 January 2007), published by the MRA; MRA synthesised text incorporating the MLI; MRA notes on the MLI (June 2024).<\/caption><thead><tr><th>Step<\/th><th>Date or content<\/th><th>Reference<\/th><\/tr><\/thead><tbody><tr><td>Signature<\/td><td>18 September 2006, in Singapore, with a protocol signed the same day<\/td><td>GN 14 of 2007<\/td><\/tr><tr><td>Entry into force<\/td><td>31 July 2007<\/td><td>Art. 28<\/td><\/tr><tr><td>Effect<\/td><td>UAE: from 1 January 2008; Mauritius: from the income year beginning on 1 July 2008<\/td><td>Art. 28<\/td><\/tr><tr><td>Amending protocol<\/td><td>None, as at 2 October 2026<\/td><td>MRA list of treaties<\/td><\/tr><tr><td>Multilateral instrument (MLI)<\/td><td>In force for the UAE on 1 September 2019, for Mauritius on 1 February 2020; on the Mauritian side, effective from 1 July 2020 for withholding taxes, and for years beginning on or after 1 July 2021 for the rest<\/td><td>MRA notes on the MLI<\/td><\/tr><tr><td>What the MLI changes<\/td><td>Preamble against non-taxation and avoidance (Art. 6), general anti-abuse rule (Art. 7, 1), referral to the authority of either State in mutual agreement procedure (Art. 16, 1)<\/td><td>MRA synthesised text<\/td><\/tr><tr><td>Taxes covered<\/td><td>UAE: income tax and corporate tax; Mauritius: income tax; and any identical or similar tax subsequently introduced<\/td><td>Art. 2<\/td><\/tr><tr><td>Assistance in collection, arbitration, inheritances<\/td><td>Absent from the treaty<\/td><td>\u2014<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Resident of the UAE within the meaning of the treaty<\/h3><p>The treaty does not refer to Emirati tax residence: a resident of the UAE is an individual who is an Emirati national or has their domicile in the UAE, and a company incorporated in the UAE (Art. 4, 1, b). The Emirati State, its local governments and its public bodies are also residents. An Emirati national settled in Mauritius may therefore be resident in both States: Article 4, 3 decides.<\/p><\/article><article><h3>What the treaty gives, and what it does not<\/h3><p>Dividends, interest and royalties are taxable only in the State of residence of the beneficial owner (Arts 10, 11 and 12). Immovable property remains taxable where it is situated (Arts 6 and 13, 1). There is no clause on property-rich companies: the sale of their shares falls to the seller\u2019s State of residence.<\/p><\/article><article><h3>A sentence that has become false<\/h3><p>The protocol states that \u201cin the present state of the law of both States\u201d, no tax is levied on capital gains. That was true in 2006; since 2023, an Emirati business is taxed on its capital gains under corporate tax. Do not cite this sentence as a rule any more.<\/p><\/article><article><h3>The anti-abuse clause<\/h3><p>A benefit is denied if obtaining it was one of the principal purposes of an arrangement (MLI, Art. 7, 1): a company interposed in the UAE to receive Mauritian dividends tax-free is targeted.<\/p><\/article><article><h3>Salaries and pensions<\/h3><p>A salary is taxable where the work is performed, except for an assignment of less than 183 days in twelve months paid by an employer not established in the other State (Art. 15). A private pension is taxable in the State of residence; a social security benefit, in the State that pays it (Art. 18).<\/p><\/article><article><h3>A typo in the synthesised text<\/h3><p>The MRA synthesised text refers by mistake to the file of the treaty with Guernsey; only the 2007 Government Notice and the MLI are authoritative.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"residence-eau\" aria-labelledby=\"residence-eau-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> Emirati residence<\/p><h2 id=\"residence-eau-titre\">Who is a tax resident of the Emirates?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Since 1 March 2023, a Cabinet decision sets, for the whole federation, three criteria of tax residence for individuals. Meeting one is enough. None boils down to the visa: the residence permit comes into play only in the third, and only with other conditions.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The three criteria of tax residence for individuals\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Cabinet Decision No. 85 of 2022, Art. 3 (in force on 1 March 2023); Ministerial Decision No. 27 of 2023; FTA guide on the residence certificate (2024).<\/caption><thead><tr><th>Criterion<\/th><th>Condition<\/th><th>What must be proved<\/th><\/tr><\/thead><tbody><tr><td>1. Usual residence<\/td><td>Usual or principal place of residence AND centre of financial and personal interests in the UAE<\/td><td>Home, family, activity, assets: a body of evidence, not a number of days<\/td><\/tr><tr><td>2. Presence of 183 days<\/td><td>183 days or more in the UAE in a 12-month period<\/td><td>Days or parts of days, not necessarily consecutive<\/td><\/tr><tr><td>3. Presence of 90 days, with ties<\/td><td>90 days or more in 12 months AND Emirati nationality, a valid residence permit or nationality of a Gulf State AND a permanent home or employment or business in the UAE<\/td><td>All three conditions together<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>The visa is not enough<\/h3><p>The FTA states it in its guide: holding a residence permit does not automatically make you a tax resident. The reverse is also true: one can be tax resident without a permit, under the first or second criterion. A ten-year \u201cgolden visa\u201d changes nothing about this rule.<\/p><\/article><article><h3>The residence certificate (TRC)<\/h3><p>Issued by the Federal Tax Authority (FTA), on online application and for a fee, for a given period; you must prove the criterion relied on: record of entries and exits, lease or title deed, employment contract or licence. It is the document the MRA and Mauritian banks ask for in order to apply the treaty.<\/p><\/article><article><h3>A federal rule, which the treaty supplements<\/h3><p>These criteria apply in all seven emirates: one is a tax resident of the UAE, never \u201cof Dubai\u201d. The 2022 decision itself provides that an international treaty setting its own residence conditions applies (Art. 6). For the treaty with Mauritius, what counts is nationality or domicile in the UAE (section 02); the FTA certificate is the usual proof.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"residence-maurice\" aria-labelledby=\"residence-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> Mauritian residence<\/p><h2 id=\"residence-maurice-titre\">Resident of Mauritius, of the UAE, or of both: how Article 4 decides<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Mauritius counts days in its income year, from 1 July to 30 June. The UAE applies its three criteria over twelve months. In the year of the move, you may meet both: it is then Article 4, 3 of the treaty that designates a single State of residence.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/days-tax-resident-mauritius-guide\/\">Counting days in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The two definitions side by side\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Mauritian Income Tax Act, ss. 2 and 73; Cabinet Decision No. 85 of 2022; treaty, Art. 4.<\/caption><thead><tr><th>Point<\/th><th>Mauritius<\/th><th>UAE<\/th><\/tr><\/thead><tbody><tr><td>Reference year<\/td><td>Income year from 1 July to 30 June<\/td><td>Any 12-month period, calendar year for the certificate<\/td><\/tr><tr><td>Days test<\/td><td>183 days in the year, or 270 days over the year and the two preceding years<\/td><td>183 days, or 90 days with ties<\/td><\/tr><tr><td>Other test<\/td><td>Domicile in Mauritius, unless a permanent home outside Mauritius<\/td><td>Usual residence and centre of interests<\/td><\/tr><tr><td>Foreign income<\/td><td>Taxed if received in Mauritius<\/td><td>No income tax on individuals<\/td><\/tr><tr><td>Certificate<\/td><td>Issued by the MRA within 7 days, return filed<\/td><td>Issued by the FTA<\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"wgf-soustitre\">The order of Article 4, 3<\/h3><div class=\"wguide-notes\"><article><h3>1. The permanent home<\/h3><p>A home permanently available, rented or owned. Keeping the Dubai apartment available and having a villa in Mauritius leads to the next test.<\/p><\/article><article><h3>2. The centre of vital interests<\/h3><p>Family, activity, assets, social ties: where your personal and economic relations are closest. A company managed from Dubai and children at school in Mauritius pull in two directions: this is the most disputed case.<\/p><\/article><article><h3>3. Habitual abode, then nationality<\/h3><p>If the centre of interests cannot be determined, the State where you habitually live; then the one of which you are a national; failing that, an agreement between the two administrations. As a resident of Mauritius within the meaning of the treaty, you are no longer a resident of the UAE for its purposes, even if the UAE still issues you a certificate. Keep a record of each step: date of arrival, lease, school enrolment, transfer of the business.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"zero-pour-cent\" aria-labelledby=\"zero-pour-cent-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> The \u201c0%\u201d<\/p><h2 id=\"zero-pour-cent-titre\">Does an individual really pay no tax in the Emirates?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>There is no federal income tax on individuals. That is not \u201c0% on everything\u201d: since 1 June 2023, federal corporate tax also targets the individual who carries on a business in the UAE above a threshold, 5% VAT has applied since 2018, and each emirate collects its own duties. Everything depends on the nature of the income.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"What an individual resident in the UAE pays, income by income\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Federal Decree-Law No. 47 of 2022 (consolidated text 2026), Arts 3, 11 and 12; Cabinet Decision No. 49 of 2023; FTA guide \u201cTaxation of natural persons\u201d (CTGTNP1); FTA guide on VAT on real estate (VATGRE1); Dubai Land Department.<\/caption><thead><tr><th>Income or transaction<\/th><th>Federal tax<\/th><th>What may apply<\/th><\/tr><\/thead><tbody><tr><td>Salary<\/td><td>None<\/td><td>Salary is excluded from corporate tax, whatever the amount<\/td><\/tr><tr><td>Personal investments: dividends, interest, gains on securities<\/td><td>None<\/td><td>As long as it is a matter of managing one\u2019s own assets, without a licence; no withholding tax (0%)<\/td><\/tr><tr><td>Rent and sales of property held in one\u2019s own name<\/td><td>No income tax<\/td><td>Real estate investment income is excluded from federal corporate tax when it arises from a real estate activity carried on without a licence and not requiring a licence under the FTA rules; this exclusion covers neither VAT (residential exempt, commercial at 5%) nor the emirate\u2019s registration duties and fees<\/td><\/tr><tr><td>Business carried on in one\u2019s own name (trade, consulting, profession)<\/td><td>Corporate tax<\/td><td>As soon as turnover exceeds AED 1,000,000 in the calendar year: 0% up to AED 375,000 of taxable profit, 9% above<\/td><\/tr><tr><td>Business carried on by a company<\/td><td>Corporate tax<\/td><td>Same rates; 0% only on the qualifying income of a free zone company that meets all the conditions (section 11)<\/td><\/tr><tr><td>Consumption<\/td><td>5% VAT<\/td><td>With zero rates and exemptions provided by law<\/td><\/tr><tr><td>Purchase or sale of a property<\/td><td>\u2014<\/td><td>Duties specific to each emirate: 4% of the value at the Dubai Land Department; a different scale elsewhere<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Why you should not write \u201cDubai = 0%\u201d<\/h3><p>Corporate tax and VAT are federal: they apply in Dubai as in Abu Dhabi or Sharjah. Property duties are specific to each emirate.<\/p><\/article><article><h3>The one-million-dirham threshold<\/h3><p>It relates to the turnover of all of the person\u2019s activities in the UAE, excluding salaries, personal investments and excluded real estate income (activity carried on without a licence and not requiring one). Above it, the entrepreneur registers with the FTA.<\/p><\/article><article><h3>What this is worth in Mauritius<\/h3><p>The Emirati \u201c0%\u201d is that of the Emirati resident: once you are a resident of Mauritius, your Emirati income received there is taxed there at the progressive scale, with no credit for a tax that nobody has paid.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"depart\" aria-labelledby=\"depart-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>06<\/span> Leaving the Emirates<\/p><h2 id=\"depart-titre\">What happens when you leave the Emirates for Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>As the UAE has no income tax on individuals, it does not tax the unrealised capital gains of an individual who leaves either: we found no exit tax in federal law. The departure is played out elsewhere: in the end of your Emirati activity, in the fate of your company, and in the date from which Mauritius regards you as resident.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The consequences of leaving, topic by topic\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Federal Decree-Law No. 47 of 2022, Arts 11, 18, 26 and 27; FTA guide CTGTNP1, section 6.2; Cabinet Decision No. 85 of 2022; Mauritian Income Tax Act, s. 5(3) and 73.<\/caption><thead><tr><th>Topic<\/th><th>UAE side<\/th><th>Mauritius side<\/th><\/tr><\/thead><tbody><tr><td>Unrealised capital gains of an individual<\/td><td>No exit tax<\/td><td>No taxation on arrival; Mauritius does not tax the capital gain of an individual<\/td><\/tr><tr><td>Sole-trader business registered for corporate tax<\/td><td>Cessation: deregistration with the FTA, final return<\/td><td>A business continued from Mauritius becomes taxable there<\/td><\/tr><tr><td>Emirati company<\/td><td>It remains an Emirati resident, incorporated in the UAE, wherever its founder lives<\/td><td>If managed from Mauritius, it may become resident there (section 12)<\/td><\/tr><tr><td>Free zone company<\/td><td>Its status requires real substance in the zone: the manager\u2019s departure may cause it to be lost<\/td><td>\u2014<\/td><\/tr><tr><td>Restructuring before departure<\/td><td>Reliefs for contributions and intra-group transfers, under conditions<\/td><td>\u2014<\/td><\/tr><tr><td>Tax residence<\/td><td>Lost when none of the three criteria is met any more<\/td><td>Acquired by 183 days in the income year, or by domicile<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>The year of departure<\/h3><p>The two years overlap: count your days in both countries and date the transfer of your home; in case of dual residence, Article 4, 3 decides (section 04).<\/p><\/article><article><h3>What you take with you<\/h3><p>Sale price, savings, your company\u2019s capital: transferred to Mauritius, they are capital, not income (section 14).<\/p><\/article><article><h3>Your former country<\/h3><p>If you left Europe for the UAE, that departure may have produced effects specific to that country (deferred exit tax, monitoring of capital gains, inheritance rules). Changing country a second time does not erase them automatically: have them checked on the European side, for example with our page <a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/france\/\">France \u2194 Mauritius<\/a>.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"immobilier-eau\" aria-labelledby=\"immobilier-eau-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> A property kept in the Emirates<\/p><h2 id=\"immobilier-eau-titre\">What becomes of the apartment you keep in Dubai or Abu Dhabi?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The treaty leaves the UAE the right to tax its immovable property (Arts 6 and 13, 1). For an individual, real estate investment income is excluded from federal corporate tax when it arises from a real estate activity carried on without a licence and not requiring a licence under the FTA rules. But once you are a resident of Mauritius, you are taxed there on the rent you receive there. And property costs are not federal: each emirate has its own.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"An Emirati home held by a resident of Mauritius\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, Arts 6, 13 and 23; FTA guide CTGTNP1, sections 3.8.3 and 3.9; Federal Decree-Law No. 47 of 2022, Art. 45; FTA guide VATGRE1; Dubai Land Department; Cabinet Decision No. 35 of 2025.<\/caption><thead><tr><th>Event<\/th><th>In the UAE<\/th><th>In Mauritius<\/th><\/tr><\/thead><tbody><tr><td>Rent received in one\u2019s own name<\/td><td>Excluded from corporate tax if the letting is carried on without a licence and does not require one; 0% withholding tax<\/td><td>Taxed at the progressive scale if received in Mauritius, with no credit<\/td><\/tr><tr><td>VAT on the rent<\/td><td>Residential letting exempt; commercial premises at 5%<\/td><td>\u2014<\/td><\/tr><tr><td>Service charges<\/td><td>Subject to 5% VAT<\/td><td>\u2014<\/td><\/tr><tr><td>Sale<\/td><td>Gain excluded from corporate tax on the same conditions; the emirate\u2019s registration duties and fees remain payable<\/td><td>No capital gains tax; the repatriated price is capital<\/td><\/tr><tr><td>Property held by an Emirati company<\/td><td>Corporate tax: 9% above AED 375,000 of profit<\/td><td>Dividends taxed if received in Mauritius<\/td><\/tr><tr><td>Income from Emirati real estate earned by a foreign company, Mauritian included<\/td><td>This income creates a nexus: the company comes within the scope of Emirati corporate tax for that income; the tax due depends on its taxable income<\/td><td>Mauritian corporate tax, with credit for Emirati tax actually paid (Art. 23, 1)<\/td><\/tr><tr><td>Death<\/td><td>Devolution under the law applicable in the UAE; no general federal inheritance tax, but transfer costs and formalities for the title specific to the emirate<\/td><td>No general inheritance tax in Mauritius<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Dubai is not Abu Dhabi<\/h3><p>In Dubai, the Dubai Land Department collects 4% of the value on registration of a sale, plus fixed fees: AED 80,000 for an apartment of AED 2,000,000. Abu Dhabi, Sharjah and the other emirates have their own land authority, their zones open to foreigners and their own scale: never transpose Dubai\u2019s figures.<\/p><\/article><article><h3>The foreign company earning income from Emirati real estate<\/h3><p>Since 2025, a legal person incorporated abroad that earns income from property located in the UAE has a nexus with the UAE, even without being established there (Cabinet Decision No. 35 of 2025): it comes within the scope of Emirati corporate tax for that income. Mere ownership does not mean that tax is actually due: the amount depends on taxable income. Placing the Dubai apartment in a Mauritian company therefore does not take it outside the scope of Emirati tax.<\/p><\/article><article><h3>Repatriating rent<\/h3><p>Mauritius taxes the foreign income of an individual when it is received there (ITA, s. 5(3)): transferred, used or spent in Mauritius, in whatever form. Rent \u201cleft in Dubai\u201d does not stay there for long.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"immobilier-maurice\" aria-labelledby=\"immobilier-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>08<\/span> Investing in Mauritius<\/p><h2 id=\"immobilier-maurice-titre\">You buy in Mauritius while remaining an Emirati resident: who taxes what?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Mauritius taxes its immovable property, as State of situation; the UAE, as State of residence, then exempts that income (Art. 23, 2). For an individual, the total tax is therefore the Mauritian tax. For an Emirati company, the question changes: one must distinguish what the company pays from what its shareholder pays.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/rental-income-tax-mauritius-2026-2027\/\">Tax on rent in Mauritius \u2192<\/a><\/div><\/header><h3 class=\"wgf-soustitre wgf-soustitre--premier\">You buy in your own name<\/h3><div class=\"wguide-notes\"><article><h3>On purchase<\/h3><p>5% registration duty and notary fees; a property of at least USD 375,000 bought under a scheme opens a residence permit. These duties are not income taxes: the treaty does not cover them. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-purchase-costs-mauritius\/\">Purchase costs \u2192<\/a><\/p><\/article><article><h3>Rent<\/h3><p>Taxable in Mauritius (Art. 6), at the progressive scale; a tenant that is not an individual withholds 10% at source. Net rent of Rs 2,000,000 gives Rs 250,000 of tax, i.e. 12.5%. Return and payment by 15 October at the latest; the UAE adds nothing.<\/p><\/article><article><h3>Resale<\/h3><p>Mauritius does not tax the capital gains of an individual. The seller pays 5% transfer tax, outside the treaty. On the UAE side, the treaty makes it exempt this income (Art. 23, 2). <a href=\"https:\/\/real-estate-mauritius.mu\/en\/selling-property-mauritius-foreigner\/\">Reselling \u2192<\/a><\/p><\/article><\/div><h3 class=\"wgf-soustitre\">You buy through an Emirati company<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Individual or Emirati company: who pays what\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, Arts 6, 10, 13 and 23, 2; Federal Decree-Law No. 47 of 2022, Arts 3, 12 and 47; Mauritian Income Tax Act; Finance Act 2026.<\/caption><thead><tr><th>Step<\/th><th>The individual resident in the UAE<\/th><th>The Emirati company<\/th><\/tr><\/thead><tbody><tr><td>Mauritian rent<\/td><td>Mauritian scale; nothing in the UAE<\/td><td>Mauritian corporate tax (15%); the UAE exempts this income (Art. 23, 2)<\/td><\/tr><tr><td>Resale<\/td><td>5% transfer tax; no capital gains tax<\/td><td>5% transfer tax; the capital gain enters the company\u2019s accounts<\/td><\/tr><tr><td>What the shareholder receives<\/td><td>Nothing more: the rent is already theirs<\/td><td>A dividend from the Emirati company: no Emirati withholding tax; taxable in Mauritius only if the shareholder becomes a resident of Mauritius<\/td><\/tr><tr><td>Obligations<\/td><td>Mauritian rent return<\/td><td>Mauritian and Emirati returns of the company, accounts, transfer pricing where applicable<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>The company is not a screen<\/h3><p>An Emirati company without substance, created to hold a villa, is exposed to the MLI anti-abuse clause and to that of Emirati law (Art. 50). It must be justified by a business project.<\/p><\/article><article><h3>The Emirati certificate<\/h3><p>For Mauritius to apply the treaty, to interest as to rent, you must prove your Emirati residence: FTA certificate for the period, and for a company, its licence and its own certificate. Without it, Mauritius applies its domestic law.<\/p><\/article><article><h3>The residence permit<\/h3><p>The permit linked to the purchase is aimed at the person who settles. If your company buys, have it checked, before signing, how the permit file will be put together. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/buy-property-mauritius-company-benefits-pitfalls\/\">Buying through a company \u2192<\/a><\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"placements\" aria-labelledby=\"placements-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> Investments<\/p><h2 id=\"placements-titre\">Dividends, interest and capital gains: who taxes what?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The treaty reserves dividends and interest to the State of residence (Arts 10 and 11), and gains on securities too (Art. 13, 4). Do not confuse this right to tax with an actual tax: the State that has the right may levy nothing (the UAE for an individual), and the State that has lost it can no longer levy anything, even if its domestic law provides for it.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Investments according to your residence\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, Arts 10, 11, 13 and 23; Mauritian Income Tax Act, s. 5(3), Second Schedule, Part II, Sub-Part B; Federal Decree-Law No. 47 of 2022, Art. 45; FTA guide CTGTNP1.<\/caption><thead><tr><th>Income<\/th><th>Profile A: you reside in Mauritius<\/th><th>Profile B: you reside in the UAE<\/th><\/tr><\/thead><tbody><tr><td>Dividends from an Emirati company<\/td><td>Mauritian scale if received in Mauritius; credit for Emirati tax paid by the company if you hold at least 5% of it (Art. 23, 1, b)<\/td><td>Nothing<\/td><\/tr><tr><td>Dividends from a Mauritian company<\/td><td>Exempt (Second Schedule)<\/td><td>Nothing: Mauritius does not withhold, the UAE does not tax<\/td><\/tr><tr><td>Interest from an account or a loan in the UAE<\/td><td>Mauritian scale if received in Mauritius<\/td><td>Nothing<\/td><\/tr><tr><td>Interest paid by a Mauritian debtor<\/td><td>According to Mauritian law<\/td><td>Taxable in the UAE only: no Mauritian tax, supported by a residence certificate<\/td><\/tr><tr><td>Capital gains on securities of an individual<\/td><td>Mauritius alone, which does not tax them when it is a matter of managing assets<\/td><td>Nothing<\/td><\/tr><tr><td>Funds, listed shares, crypto-assets<\/td><td>A yield received is income; a capital gain is not taxed, except for trading activity<\/td><td>Excluded from corporate tax as personal investments, except for activity subject to a licence<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>The partial 80% exemption<\/h3><p>It targets foreign dividends received by a Mauritian company, subject to substance conditions (Second Schedule, Part II, Sub-Part B, item 6). It does not apply to individuals: your Emirati dividends received in Mauritius enter your income in full.<\/p><\/article><article><h3>The tax sparing credit<\/h3><p>The treaty deems paid the Emirati tax \u201creduced or relieved to promote economic development\u201d (Art. 23, 3). Its application to a specific regime, free zones included, is not settled: have it confirmed by the MRA before relying on it.<\/p><\/article><article><h3>Trading or managing assets<\/h3><p>Buying and reselling often, on credit, with a business organisation, can turn a capital gain into business income, in Mauritius as in the UAE (where a licence is then required). The boundary is judged case by case.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"impot-societes\" aria-labelledby=\"impot-societes-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>10<\/span> Corporate tax<\/p><h2 id=\"impot-societes-titre\">Emirati corporate tax in 2026: what you need to know<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Created by a federal decree-law of 2022, it applies to financial years beginning on or after 1 June 2023. It targets resident companies on their worldwide income, foreign businesses on their Emirati income, and individuals who carry on a business in the UAE above the threshold. This page is not the place to detail it: here is what matters for a Mauritian project.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The basic rules\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Federal Decree-Law No. 47 of 2022 (consolidated text 2026), Arts 3, 11, 14, 21, 45 and 50; Cabinet Decision No. 116 of 2022; Cabinet Decision No. 49 of 2023; Ministerial Decision No. 73 of 2023; Ministry of Finance press releases (2023 and 7 August 2026).<\/caption><thead><tr><th>Rule<\/th><th>Content<\/th><th>Text<\/th><\/tr><\/thead><tbody><tr><td>Rate<\/td><td>0% up to AED 375,000 of taxable income, 9% above; top-up tax to reach 15% in the multinational groups concerned<\/td><td>Art. 3; CD 116\/2022<\/td><\/tr><tr><td>Resident companies<\/td><td>Incorporated in the UAE, free zones included, or foreign but effectively managed and controlled in the UAE<\/td><td>Art. 11, 3<\/td><\/tr><tr><td>Individuals<\/td><td>Taxable if their business in the UAE exceeds AED 1,000,000 of turnover in the calendar year<\/td><td>Art. 11, 3, c; CD 49\/2023<\/td><\/tr><tr><td>Non-residents<\/td><td>Taxable on the income of a permanent establishment in the UAE; a foreign legal person, on the income it earns from Emirati real estate (nexus)<\/td><td>Arts 11, 4 and 14; CD 35\/2025<\/td><\/tr><tr><td>Small business relief<\/td><td>Option to be treated as having no taxable income if turnover remains below AED 3,000,000; periods ending no later than 31 December 2029; excluded: qualifying free zone companies and multinational groups<\/td><td>Art. 21; MD 73\/2023; MD 131\/2026<\/td><\/tr><tr><td>Withholding tax<\/td><td>0% on Emirati income paid to a non-resident<\/td><td>Art. 45<\/td><\/tr><tr><td>Anti-abuse clause<\/td><td>Recharacterisation of arrangements without economic purpose, strengthened in 2025<\/td><td>Art. 50<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>A worked example<\/h3><p>A mainland company with AED 1,000,000 of taxable profit owes AED 56,250 of tax: 0% on the first AED 375,000, 9% on the rest. The threshold applies once per taxpayer: splitting it between several companies is neutralised by law (CD 116\/2022, Art. 2, 2).<\/p><\/article><article><h3>Emirati dividends<\/h3><p>Dividends received from a resident company are exempt for the Emirati company receiving them (Art. 22); withholding tax on dividends paid abroad is 0%. The tax is therefore played out at the shareholder\u2019s level, according to their country of residence.<\/p><\/article><article><h3>What Mauritius makes of it<\/h3><p>The 9% tax is covered by the treaty (Art. 2, 4): paid by an Emirati company in which you hold at least 5%, it gives a credit against the Mauritian tax on your dividends, within the limit of that tax (Art. 23, 1, b).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"zones-franches\" aria-labelledby=\"zones-franches-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>11<\/span> Free zones<\/p><h2 id=\"zones-franches-titre\">Does a free zone company really pay 0%?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Only on part of its income, and only if it meets all the conditions. The law creates the \u201cqualifying free zone person\u201d (QFZP): 0% on its qualifying income, 9% on the rest, without the AED 375,000 threshold. A free zone licence alone therefore gives no rate.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The conditions of the regime\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Federal Decree-Law No. 47 of 2022, Arts 3, 2 and 18; Cabinet Decision No. 100 of 2023; Ministerial Decision No. 229 of 2025 (qualifying and excluded activities); FTA guide for free zone persons.<\/caption><thead><tr><th>Condition<\/th><th>What it requires<\/th><\/tr><\/thead><tbody><tr><td>Substance<\/td><td>Sufficient assets, employees and expenditure in the free zone, for the activities that produce the income<\/td><\/tr><tr><td>Qualifying income<\/td><td>Transactions with other free zone persons (excluding excluded activities); with other customers, only for qualifying activities; certain intellectual property income<\/td><\/tr><tr><td>De minimis threshold<\/td><td>Non-qualifying income no greater than 5% of turnover or AED 5,000,000, whichever is lower<\/td><\/tr><tr><td>No election to the contrary<\/td><td>Not having chosen the standard regime<\/td><\/tr><tr><td>Transfer pricing<\/td><td>Arm\u2019s length and documentation<\/td><\/tr><tr><td>Accounts<\/td><td>Audited financial statements<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"What is never qualifying\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Cabinet Decision No. 100 of 2023; FTA guide for free zone persons.<\/caption><thead><tr><th>Income<\/th><th>Treatment<\/th><\/tr><\/thead><tbody><tr><td>Income of a permanent establishment in the UAE outside the zone, or abroad<\/td><td>Non-qualifying: 9%<\/td><\/tr><tr><td>Income from real estate, except limited cases between free zone persons<\/td><td>Non-qualifying<\/td><\/tr><tr><td>Excluded activities (including most transactions with individuals)<\/td><td>Non-qualifying<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>If a condition is missing<\/h3><p>The company loses the regime from the start of the period concerned and for the following four periods: at least five years of standard taxation, 0% up to AED 375,000 then 9%. On AED 2,000,000 of profit, that is AED 146,250 a year.<\/p><\/article><article><h3>And in Mauritius?<\/h3><p>The 0% does not cross the border: as a resident of Mauritius, you are taxed there at the progressive scale on the dividends received from the company, with no Emirati tax to credit, except a tax sparing credit accepted by the MRA (section 09).<\/p><\/article><article><h3>Managing from Mauritius<\/h3><p>Work done from Mauritius for the company may constitute a permanent establishment in Mauritius: its income is not qualifying, and it quickly exceeds the de minimis threshold. This is the first risk for the founder who settles in Mauritius (section 12).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"societe-dirigee-depuis-maurice\" aria-labelledby=\"societe-dirigee-depuis-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>12<\/span> Company managed from Mauritius<\/p><h2 id=\"societe-dirigee-depuis-maurice-titre\">Does your Emirati company remain Emirati if you manage it from Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Not necessarily for tax purposes. Under Emirati law, a company incorporated in the UAE remains resident, wherever its manager is (Art. 11, 3, a). For Mauritius, a company is resident if it is incorporated there or if its central management and control are there (ITA, s. 73). Managed from Mauritius, it may be resident in both States; the treaty then decides by the place of effective management (Art. 4, 4).<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The three risks, from the most frequent to the heaviest\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, Arts 4, 4, 5, 7 and 25; Mauritian Income Tax Act, ss. 73 and 73A; Federal Decree-Law No. 47 of 2022, Arts 11 and 18; Cabinet Decision No. 100 of 2023.<\/caption><thead><tr><th>Risk<\/th><th>What triggers it<\/th><th>Consequence<\/th><\/tr><\/thead><tbody><tr><td>Permanent establishment in Mauritius<\/td><td>A fixed place of business in Mauritius, for example an office from which you conclude contracts<\/td><td>The profits of that establishment are taxable in Mauritius (Art. 7); for a free zone company, they are not qualifying<\/td><\/tr><tr><td>Loss of the free zone regime<\/td><td>Insufficient substance in the zone, non-qualifying income above the threshold<\/td><td>9% over at least five periods<\/td><\/tr><tr><td>Dual residence<\/td><td>Central management and control exercised from Mauritius: boards, strategic decisions, signatures<\/td><td>The company becomes a resident of Mauritius if its place of effective management is there: Mauritian corporate tax of 15% on its income<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>The licence decides nothing<\/h3><p>An Emirati licence, address and account are not enough: what counts is where decisions are taken and the work is done.<\/p><\/article><article><h3>Organise rather than endure<\/h3><p>A board that sits and decides in the UAE, Emirati-resident managers, real local substance: or, conversely, a deliberate transfer of the company to Mauritius. Both are prepared before departure, with an adviser in each country.<\/p><\/article><article><h3>In case of disagreement<\/h3><p>If both administrations claim the company, the mutual agreement procedure may be opened with either (Art. 25, as modified by the MLI), within three years of the first notification. The treaty provides no arbitration: nothing obliges the two States to agree.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"succession\" aria-labelledby=\"succession-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>13<\/span> Inheritance, gifts, wealth<\/p><h2 id=\"succession-titre\">Inheritance, gifts and wealth: what the absence of tax does not settle<\/h2><\/div><div class=\"wguide-section-head__side\"><p>There is no general tax on inheritances, gifts or wealth in Mauritius, nor a federal tax of this kind in the UAE, and the treaty does not deal with inheritances. That does not mean that the transfer of a real estate asset is free of all duties: a gift or transfer of property may be subject to the registration duties and transfer taxes provided for by Mauritian legislation, subject to applicable exemptions; in the UAE, the transfer of a title deed follows the emirate\u2019s fees and formalities. Three things must not be confused: the absence of a general tax, the absence of formalities, which exists in neither country, and the absence of civil-law rules, which does not exist either.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Three questions to keep apart\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Federal Emirati laws on corporate tax and VAT; Federal Decree-Law No. 41 of 2022 on civil personal status; Law No. 14 of 2021 of the Emirate of Abu Dhabi; Mauritian law; treaty, Art. 2.<\/caption><thead><tr><th>Question<\/th><th>In the UAE<\/th><th>In Mauritius<\/th><\/tr><\/thead><tbody><tr><td>General inheritance or gift tax<\/td><td>No general federal tax of this kind<\/td><td>No general inheritance or gift tax<\/td><\/tr><tr><td>Duties linked to the transfer of a property<\/td><td>Registration and title transfer fees set by each emirate<\/td><td>Registration duties and transfer tax possible on a gift or transfer of property, subject to applicable exemptions<\/td><\/tr><tr><td>Formalities<\/td><td>Opening of the estate before the courts or by a registered will; transfer of property titles and accounts<\/td><td>Affidavit of succession and declaration at a notary\u2019s; a gift of property goes through a notarial deed<\/td><\/tr><tr><td>Civil-law rules<\/td><td>Devolution according to religion, nationality and emirate: civil personal status for non-Muslims (federal decree-law of 2022, in force on 1 February 2023), Abu Dhabi\u2019s own law<\/td><td>Property located in Mauritius follows Mauritian law<\/td><\/tr><tr><td>Wealth tax<\/td><td>None<\/td><td>None<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>The country of origin may still tax<\/h3><p>Settling in the UAE or Mauritius does not erase the inheritance tax of the country of origin. France, Belgium, the United Kingdom or Germany may tax according to their own criteria: nationality, past residence, location of assets, residence of heirs. Each country guide in this section details these rules; this is often where the only real inheritance tax lies.<\/p><\/article><article><h3>A will in each country<\/h3><p>An Emirati property and a Mauritian villa come under two laws and two procedures: a will registered in the UAE and arrangements made with a Mauritian notary avoid frozen accounts and titles.<\/p><\/article><article><h3>Wealth: not \u201c0% on everything\u201d<\/h3><p>Neither has a wealth tax, but an asset located elsewhere remains subject to its own State: a property kept in France may remain within the real estate wealth tax.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"transferts-crs\" aria-labelledby=\"transferts-crs-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>14<\/span> Transfers and exchanges<\/p><h2 id=\"transferts-crs-titre\">Transferring your capital, declaring, and what the administrations exchange<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Neither country has exchange controls. A transfer of capital is not income: it is the nature of the funds that decides the tax. And an account opened in one of the two countries is not invisible to the other.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/tax-return-mauritius-newcomer\/\">Declaring on arrival in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Information exchanges between the two countries\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Cabinet Resolution No. 93 of 2021; UAE Ministry of Finance, list of jurisdictions participating in the CRS (Mauritius No. 76, as at 13 March 2025); MRA, list of reportable jurisdictions (UAE No. 146); treaty, Art. 26; Bank of Mauritius.<\/caption><thead><tr><th>Mechanism<\/th><th>What it provides<\/th><th>Consequence for you<\/th><\/tr><\/thead><tbody><tr><td>Common Reporting Standard (CRS), UAE \u2192 Mauritius direction<\/td><td>Emirati banks report the accounts of Mauritian residents; the Ministry of Finance forwards them<\/td><td>Your account in Dubai or Abu Dhabi is known to the MRA as soon as you are a resident of Mauritius<\/td><\/tr><tr><td>CRS, Mauritius \u2192 UAE direction<\/td><td>The UAE appears on the MRA\u2019s list of reportable jurisdictions<\/td><td>The Mauritian account of an Emirati resident is reported to the UAE<\/td><\/tr><tr><td>Exchange on request<\/td><td>Any information foreseeably relevant, in the earlier wording of Article 26<\/td><td>A specific request from either administration remains possible<\/td><\/tr><tr><td>Exchange controls<\/td><td>Abolished in Mauritius in July 1994; no exchange controls in the UAE<\/td><td>Banks check the origin of funds for anti-money-laundering purposes<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Capital or income<\/h3><p>The sale price of an apartment, savings built up before arrival, your company\u2019s capital: transferred to Mauritius, they are capital. Rent, a dividend or interest of the year received in Mauritius is taxable income. Keep the statements that date the origin of the funds: they make the difference.<\/p><\/article><article><h3>Returns<\/h3><p>In Mauritius: tax number with the MRA, return and payment by 15 October at the latest for the year ended 30 June. In the UAE: an individual has no income tax return; the entrepreneur or company registered for corporate tax files its own.<\/p><\/article><article><h3>No assistance in collection<\/h3><p>The treaty provides none; this erases no tax debt, Emirati or Mauritian.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"cas\" aria-labelledby=\"cas-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>15<\/span> Case studies<\/p><h2 id=\"cas-titre\">Four common situations<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The rules above applied to four profiles we often meet. Fictitious amounts, in dirhams, dollars or rupees, without conversion; Mauritian tax calculated with the Finance Act 2026 scale, with no other income or deduction.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Four case studies\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Westimmo calculations, by way of example: Mauritian scale of 0%, 10%, 20% and 35%; Emirati corporate tax of 9% above AED 375,000; Mauritian registration duty of 5%.<\/caption><thead><tr><th>Situation<\/th><th>What applies<\/th><\/tr><\/thead><tbody><tr><td>A French entrepreneur, resident in Dubai for four years, settles in Mauritius<\/td><td>He keeps the shares of his Emirati mainland company, which pays the 9% Emirati tax. As a resident of Mauritius, he receives Rs 6,000,000 of dividends there: Rs 1,050,000 of Mauritian tax, less the credit for the Emirati tax paid by his company on those profits, since he holds more than 5% (Art. 23, 1, b). If he sells his shares, neither the UAE nor Mauritius taxes an individual\u2019s capital gain. What relates to his departure from France four years ago is dealt with separately, on the French side.<\/td><\/tr><tr><td>A UAE resident keeps her Dubai apartment and buys a villa in Mauritius<\/td><td>She remains an Emirati resident. Villa of USD 600,000: USD 30,000 of registration duty, residence permit possible. Let at Rs 2,000,000 a year, the villa gives Rs 250,000 of Mauritian tax, which the UAE does not increase. If she lets her Dubai apartment without a licence and without an activity requiring one, this real estate investment income is excluded from Emirati corporate tax; VAT (exempt on residential) and the emirate\u2019s fees remain separate. On her death, each property will follow the law and procedure of its country.<\/td><\/tr><tr><td>The founder of a free zone company settles in Mauritius<\/td><td>If he manages it from Grand Baie, he risks a permanent establishment in Mauritius and the loss of the free zone regime: on AED 2,000,000 of profit, AED 146,250 of Emirati tax a year for at least five years; if effective management moves to Mauritius, the company becomes resident there. A board sitting in the UAE and a real local team are arranged before departure.<\/td><\/tr><tr><td>A UAE resident invests in Mauritius without leaving Abu Dhabi<\/td><td>He takes shares in a Mauritian company and places funds in a Mauritian bank. Dividends and interest are reserved to the UAE, which does not tax them; Mauritius levies nothing, on presentation of an Emirati certificate. His account is reported to the UAE under the CRS.<\/td><\/tr><\/tbody><\/table><\/div><aside class=\"wguide-accomp\" aria-labelledby=\"accomp-titre\"><div class=\"wguide-accomp__intro\"><p class=\"wguide-kicker wguide-kicker--light\"><span>15<\/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 legislation.<\/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 matches your budget and your residence plan.<\/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 compliant network under Mauritian legislation, 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>16<\/span> Related guides<\/p><h2 id=\"liens-titre\">Going further<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The main guide and the pages that detail each topic on the Mauritian side.<\/p><\/div><\/header><div class=\"wguide-related-grid\"><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg480.webp 480w, 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-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>International Taxation & Mauritius<\/strong><small>The main guide, country by country<\/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\/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>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\/selling-property-mauritius-foreigner\/\"><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>Reselling from abroad<\/strong><small>Transfer tax and procedures<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><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\/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>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\/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><\/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>17<\/span> Sources &amp; methodology<\/p><h2>Reliable, up-to-date information<\/h2><p>Each rule comes from the treaty, the MLI, a legal text or an official publication of the Emirati or Mauritian administrations, read on 2 October 2026. No former page of this site was used as a source. Synthesised texts were used only as a reading aid.<\/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>MoF<small>UAE Ministry of Finance<\/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>FTA<small>Federal Tax Authority<\/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>Treaty<small>UAE\u2013Mauritius, 2006<\/small><\/span><\/span><\/div><\/div><div class=\"wguide-container\"><div class=\"wguide-method\"><ul><li>Convention between Mauritius and the United Arab Emirates signed in Singapore on 18 September 2006, and its protocol: Government Notice No. 14 of 2007, published by the MRA; MRA synthesised text incorporating the MLI, read as a reading aid<\/li><li>OECD multilateral instrument (MLI): in force for the UAE on 1 September 2019, for Mauritius on 1 February 2020; MRA notes on the MLI (June 2024)<\/li><li>UAE, tax residence: Cabinet Decision No. 85 of 2022; Ministerial Decision No. 27 of 2023; FTA guide on the tax residence certificate<\/li><li>UAE, corporate tax: Federal Decree-Law No. 47 of 2022, consolidated text published by the Ministry of Finance (2026), amended notably by Federal Decree-Law No. 28 of 2025; Cabinet Decisions No. 116 of 2022, No. 49 of 2023, No. 100 of 2023 and No. 35 of 2025; Ministerial Decisions No. 73 of 2023, No. 229 of 2025 and No. 131 of 2026; Ministry of Finance press releases on small business relief (2023 and 7 August 2026); FTA guides on natural persons and free zone persons<\/li><li>UAE, VAT and real estate: FTA guide on VAT on real estate (VATGRE1); Dubai Land Department, registration of sales<\/li><li>UAE, information exchange: Cabinet Resolution No. 93 of 2021; Ministry of Finance, list of jurisdictions participating in the CRS<\/li><li>UAE, personal status: Federal Decree-Law No. 41 of 2022 on civil personal status; Law No. 14 of 2021 of the Emirate of Abu Dhabi, cited for their existence and scope<\/li><li>Mauritius: Finance Act 2026, s. 7(v); Income Tax Act, ss. 2, 5(3), 73, 73A and 77, Second Schedule; MRA, list of treaties in force and list of CRS jurisdictions; Bank of Mauritius: exchange controls abolished in July 1994<\/li><\/ul><p>Texts read and checked on 2 October 2026. The Emirati rules cited are federal, except property duties, which are specific to each emirate: the 4% rate cited is that of Dubai. The corporate tax thresholds are those in force on 2 October 2026. This guide sets out the rules of both countries; it does not replace the advice of a tax adviser, in the UAE as in Mauritius, on your situation.<\/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>18<\/span> Frequently asked questions<\/p><h2 id=\"faq-section-titre\">Your questions on taxation between the United Arab Emirates and Mauritius<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Short answers, backed by official texts.<\/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-emirats-arabes-unis\"><div class=\"westimmo-faq__inner\"><div class=\"westimmo-faq__content\"><header class=\"westimmo-faq__header\"><h2 class=\"westimmo-faq__title\" id=\"faq-titre-emirats-arabes-unis\">Frequently asked questions: United Arab Emirates \u2194 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-emirats-arabes-unis-1\" id=\"faq-q-emirats-arabes-unis-1\"><span>Is there a tax treaty between the Emirates and Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-1\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-1\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes: signed on 18 September 2006, in force since 31 July 2007, modified by the MLI. It covers neither inheritances nor registration duties, and provides neither arbitration nor assistance in collection.<\/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-emirats-arabes-unis-2\" id=\"faq-q-emirats-arabes-unis-2\"><span>Does a UAE visa or golden visa make me an Emirati tax resident?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-2\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-2\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No. Tax residence follows three criteria set in 2022: usual residence and centre of interests, 183 days, or 90 days with a permit and ties. The permit comes into play only in the last, with other conditions.<\/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-emirats-arabes-unis-3\" id=\"faq-q-emirats-arabes-unis-3\"><span>How do I prove my Emirati tax residence in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-3\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-3\" hidden><div class=\"westimmo-faq__answer-inner\"><p>With a tax residence certificate issued by the FTA for the period concerned. It is the document the MRA and Mauritian banks ask for in order to apply the treaty.<\/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-emirats-arabes-unis-4\" id=\"faq-q-emirats-arabes-unis-4\"><span>Is it true that no tax is paid in Dubai?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-4\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-4\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No. There is no federal income tax on individuals, but the 9% corporate tax also targets the sole trader above one million dirhams of turnover, VAT is 5%, and each emirate collects its own property duties.<\/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-emirats-arabes-unis-5\" id=\"faq-q-emirats-arabes-unis-5\"><span>Is a free zone company taxed at 0%?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-5\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-5\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Only on its qualifying income, if it meets all the conditions, including real substance in the zone. The rest is taxed at 9%, and a single failure loses the regime for at least five periods.<\/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-emirats-arabes-unis-6\" id=\"faq-q-emirats-arabes-unis-6\"><span>Does the UAE apply an exit tax?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-6\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-6\" hidden><div class=\"westimmo-faq__answer-inner\"><p>We found none for an individual: with no income tax on individuals, nothing taxes their unrealised gains. A business registered for corporate tax must, however, be deregistered.<\/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-emirats-arabes-unis-7\" id=\"faq-q-emirats-arabes-unis-7\"><span>As a resident of Mauritius, am I taxed on the rent from my Dubai apartment?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-7\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-7\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes, if it is received in Mauritius, at the Mauritian scale, with no credit since the UAE has levied nothing. The treaty leaves the UAE free to tax that rent; its corporate tax excludes the real estate income of an individual from an activity carried on without a licence and not requiring 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-emirats-arabes-unis-8\" id=\"faq-q-emirats-arabes-unis-8\"><span>As a UAE resident, how is the rent from my villa in Mauritius taxed?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-8\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-8\" hidden><div class=\"westimmo-faq__answer-inner\"><p>In Mauritius, at the scale, with 10% withholding if the tenant is not an individual. The UAE exempts this income: Mauritian tax is the only 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-emirats-arabes-unis-9\" id=\"faq-q-emirats-arabes-unis-9\"><span>Are the dividends from my Emirati company taxed in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-9\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-9\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes, if you are a resident of Mauritius and they are received there: the treaty reserves them to Mauritius. If your company has paid Emirati tax and you hold at least 5% of it, that tax is credited.<\/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-emirats-arabes-unis-10\" id=\"faq-q-emirats-arabes-unis-10\"><span>Can I manage my Dubai company from Mauritius without consequence?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-10\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-10\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No. You risk a permanent establishment in Mauritius, the loss of the free zone regime, and Mauritian residence of the company if its effective management moves there. The Emirati licence does not protect it.<\/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-emirats-arabes-unis-11\" id=\"faq-q-emirats-arabes-unis-11\"><span>Is there inheritance tax in the UAE or Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-11\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-11\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No general inheritance or gift tax, in Mauritius as in the UAE. The transfer of a property may nonetheless be subject to registration duties or transfer taxes in Mauritius, and to the emirate\u2019s fees in the UAE; there are also formalities and civil-law rules in each, and your country of origin may still tax the inheritance according to 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-emirats-arabes-unis-12\" id=\"faq-q-emirats-arabes-unis-12\"><span>Will my UAE bank account be known to the MRA?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-emirats-arabes-unis-12\" role=\"region\" aria-labelledby=\"faq-q-emirats-arabes-unis-12\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes, if you are a resident of Mauritius: Mauritius is on the list of jurisdictions with which the UAE exchanges under the CRS. In the other direction, the MRA reports to the UAE the accounts of its residents.<\/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\":\"Is there a tax treaty between the Emirates and Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes: signed on 18 September 2006, in force since 31 July 2007, modified by the MLI. 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