{"id":334178,"date":"2026-10-06T12:14:38","date_gmt":"2026-10-06T08:14:38","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/?page_id=334178"},"modified":"2026-10-06T12:38:53","modified_gmt":"2026-10-06T08:38:53","slug":"italy","status":"publish","type":"page","link":"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/italy\/","title":{"rendered":"Italy \u2194 Mauritius"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"334178\" class=\"elementor elementor-334178 elementor-333508 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-wg333508s elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"wg333508s\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column 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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-italie-ile-maurice-heros-wg1024.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-italie-ile-maurice-heros-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-italie-ile-maurice-heros-wg768.webp 768w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-italie-ile-maurice-heros-wg1024.webp 1024w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-italie-ile-maurice-heros-wg1280.webp 1280w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-italie-ile-maurice-heros-wg1600.webp 1600w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-italie-ile-maurice-heros-wg1916.webp 1916w\" sizes=\"100vw\" width=\"1916\" height=\"821\" alt=\"Le Morne and the Mauritian lagoon linked to Florence, its Duomo and the Ponte Vecchio, by a ribbon of light\" 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\">Italy \u2194 Mauritius<\/span><\/nav><p class=\"wguide-eyebrow\">International Taxation &amp; Mauritius<\/p><h1>Italy \u2194 Mauritius<\/h1><p class=\"wguide-hero__lead\">Who taxes your rent, your capital gains, your pensions and your estate between Italy and Mauritius.<\/p><p class=\"wguide-hero__text\">The 1990 treaty and its 2010 protocol, read in their current text, and Italian law for 2026: residence, the list of privileged-tax States, IVIE, IVAFE, the RW section. For leaving Italy as well as for investing in Mauritius while remaining a resident.<\/p><p class=\"wguide-hero__meta\"><span>Guide updated on 5 October 2026<\/span><span>37 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\">For Italy, moving to Mauritius<br>has to be proven, with supporting documents<\/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 in Port Louis on 9 March 1990, in force since 28 April 1995, amended by the 2010 protocol; the OECD multilateral instrument (MLI), signed by Italy in 2017, has not been ratified by it: it does not amend the treaty<\/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>Mauritius appears on the Italian list in the decree of 4 May 1999: an Italian citizen who settles there remains presumed to be an Italian tax resident until proven otherwise, and investments held there by an Italian resident bear IVAFE at 4\u2030 instead of 2\u2030<\/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>Italian residence: civil residence, domicile, physical presence or registration in the population register for the greater part of the year, fractions of a day included; a single criterion is enough, and the year cannot be split<\/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>Pension from private employment: taxable in Mauritius only, provided it is subject to tax there; civil service pension: in Italy only, unless you are Mauritian and resident in Mauritius<\/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 Italy and Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The 1990 treaty allocates income: property is taxed where it is located, private-employment pensions and capital gains on securities where you reside, Italian dividends at 15% at most. It covers neither IVIE, nor IVAFE, nor estates, and it only applies if you prove your residence 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>Convention of 9 March 1990 as amended by the protocol of 9 December 2010; Italian law in force in 2026 and the Mauritian Income Tax Act, read on 5 October 2026.<\/caption><thead><tr><th>Income or asset<\/th><th>Where it is taxed<\/th><th>What you need to know<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Rent from a property in Italy<\/td><td>In Italy; in Mauritius if received there, with credit<\/td><td>IRPEF at the progressive scale on rent reduced by 5%, or cedolare secca at 21% by option<\/td><td>Treaty, art.&nbsp;6 and 23; TUIR, art.&nbsp;23 and 37<\/td><\/tr><tr><td>Sale of an Italian property<\/td><td>In Italy<\/td><td>Taxable if the property was bought or built five years ago or less<\/td><td>Treaty, art.&nbsp;13, 1; TUIR, art.&nbsp;67<\/td><\/tr><tr><td>Dividends from an Italian company<\/td><td>In Italy, 15% at most; in Mauritius if received there, with credit<\/td><td>26% under domestic law, reduced to 15% by the treaty<\/td><td>Treaty, art.&nbsp;10 and 28<\/td><\/tr><tr><td>Interest from an Italian bank account<\/td><td>In Mauritius if received there<\/td><td>Italian law does not treat it as Italian-source income for a non-resident<\/td><td>TUIR, art.&nbsp;23, 1, b<\/td><\/tr><tr><td>Capital gains on shares and units<\/td><td>In Mauritius only<\/td><td>Mauritius does not tax an individual's capital gain<\/td><td>Treaty, art.&nbsp;13, 3<\/td><\/tr><tr><td>Pension from private employment<\/td><td>In Mauritius only, if it is subject to tax there<\/td><td>Otherwise Italy may tax it; request to INPS<\/td><td>Treaty, art.&nbsp;18<\/td><\/tr><tr><td>Civil service pension<\/td><td>In Italy only<\/td><td>Unless you hold Mauritian nationality and reside in Mauritius<\/td><td>Treaty, art.&nbsp;19, 2<\/td><\/tr><tr><td>Estate<\/td><td>According to the deceased's residence<\/td><td>Deceased not resident in Italy: only their assets located in Italy are taxed there<\/td><td>Consolidated Inheritance Act, art.&nbsp;2; outside the treaty<\/td><\/tr><tr><td>Wealth<\/td><td>\u2014<\/td><td>Neither IVIE nor IVAFE for a person not resident in Italy; Mauritius has no general wealth tax<\/td><td>DL 201\/2011, art.&nbsp;19<\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"wgf-soustitre\">Profile B \u2014 you remain an Italian resident and invest in Mauritius<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Profile B: tax resident of Italy\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Same texts; Mauritian scale of the Finance Act 2026, art.&nbsp;7(v).<\/caption><thead><tr><th>Income or asset<\/th><th>Where it is taxed<\/th><th>What you need to know<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Rent from a villa in Mauritius<\/td><td>In Mauritius, then in Italy with credit<\/td><td>Mauritian scale; Italy takes the net income as assessed in Mauritius<\/td><td>Treaty, art.&nbsp;6 and 23; TUIR, art.&nbsp;70 and 165<\/td><\/tr><tr><td>Sale of the villa<\/td><td>In Mauritius, which does not tax capital gains; in Italy<\/td><td>Taxable in Italy if the resale takes place within five years of purchase<\/td><td>Treaty, art.&nbsp;13, 1; TUIR, art.&nbsp;67<\/td><\/tr><tr><td>The villa itself<\/td><td>In Italy: IVIE<\/td><td>1.06% a year of the purchase price; to be declared in the RW section<\/td><td>DL 201\/2011, art.&nbsp;19; DL 167\/1990, art.&nbsp;4<\/td><\/tr><tr><td>Mauritian bank account<\/td><td>In Italy: IVAFE<\/td><td>\u20ac34.20 per account if the average balance exceeds \u20ac5,000; RW section above \u20ac15,000<\/td><td>DL 201\/2011, art.&nbsp;19<\/td><\/tr><tr><td>Securities and investments held in Mauritius<\/td><td>In Italy: IVAFE<\/td><td>4\u2030 a year, instead of 2\u2030: Mauritius is on the 1999 list<\/td><td>DL 201\/2011, art.&nbsp;19, c. 20-bis<\/td><\/tr><tr><td>Dividends from a Mauritian company<\/td><td>In Italy<\/td><td>No withholding in Mauritius; 26%, or the full scale if the company falls under a privileged regime<\/td><td>TUIR, art.&nbsp;18, 47 and 47-bis<\/td><\/tr><tr><td>Estate<\/td><td>In Italy, on all assets<\/td><td>Mauritian villa included if the deceased resided in Italy<\/td><td>Consolidated Inheritance Act, art.&nbsp;2<\/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\">Is there a tax treaty between Italy and Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Yes. Signed in Port Louis on 9 March 1990, it has been in force since 28 April 1995 and has been amended once, by the protocol of 9 December 2010. The OECD multilateral instrument (MLI) does not amend it: Italy signed it in 2017 without ratifying it.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The treaty at a glance\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Italian Ministry of Economy and Finance, list of treaties and text of the treaty; MRA, \"Double Taxation Agreements\" and protocol (GN 116 of 2011); OECD, status of MLI signatories at 15 September 2026. Read on 5 October 2026.<\/caption><thead><tr><th>Step<\/th><th>Date or content<\/th><th>Reference<\/th><\/tr><\/thead><tbody><tr><td>Signature<\/td><td>9 March 1990, in Port Louis<\/td><td>List of the Italian Ministry of Finance<\/td><\/tr><tr><td>Entry into force<\/td><td>28 April 1995; Italian law no.&nbsp;712 of 14 December 1994<\/td><td>Ministry list; MRA<\/td><\/tr><tr><td>Effect<\/td><td>Retroactive: 1 January 1987 in Italy, 1 July 1987 in Mauritius<\/td><td>Art. 29<\/td><\/tr><tr><td>2010 protocol<\/td><td>Signed on 9 December 2010, in force on 19 November 2012 (law no.&nbsp;166 of 31 August 2012): taxes covered, elimination of double taxation, exchange of information<\/td><td>Art. 2, 23 and 26<\/td><\/tr><tr><td>Multilateral instrument (MLI)<\/td><td>Signed by Italy on 7 June 2017, with no instrument of ratification deposited at 15 September 2026; in force for Mauritius since 1 February 2020. It therefore changes nothing to date: the MRA publishes no synthesised text for Italy<\/td><td>OECD, signatories and parties; MRA<\/td><\/tr><tr><td>Taxes covered<\/td><td>Italy: IRPEF, IRES and IRAP; Mauritius: income tax<\/td><td>Art. 2<\/td><\/tr><tr><td>Exchange of information<\/td><td>Information \"foreseeably relevant\", for taxes of every kind; bank secrecy cannot be invoked<\/td><td>Art. 26<\/td><\/tr><tr><td>Mutual agreement procedure<\/td><td>To be initiated within two years; no arbitration; it does not replace domestic remedies, which should be pursued as a protective measure<\/td><td>Art. 25; protocol<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>What the treaty does not have<\/h3><p>No article on estates or on wealth: IVIE and IVAFE remain outside the treaty. No assistance in the collection of taxes. No clause on real-estate-rich companies or on former residents, no rule splitting the year of departure.<\/p><\/article><article><h3>The Italian tax credit has a limit<\/h3><p>Italy credits Mauritian tax up to the amount of Italian tax due on the same income. No credit is given if that income bears a substitute tax or a final withholding tax in Italy, even at the taxpayer's option (art.&nbsp;23, rewritten in 2010).<\/p><\/article><article><h3>A new consolidated text in 2027<\/h3><p>The Italian consolidated income tax act (TUIR) applies until 31 December 2026. Legislative Decree no.&nbsp;117 of 19 June 2026 replaces it on 1 January 2027: the article numbers cited here are those of 2026.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"liste-italienne\" aria-labelledby=\"liste-italienne-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> Italian list<\/p><h2 id=\"liste-italienne-titre\">Is Mauritius on an Italian blacklist?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Yes, for the residence of individuals and for the monitoring of assets: Mauritius appears on the list in the ministerial decree of 4 May 1999 of privileged-tax States. Three consequences follow. Dividends and controlled companies, for their part, follow another criterion, calculated company by company.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"What the 1999 list changes\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Decree of the Minister of Finance of 4 May 1999 (copy from the Agenzia delle Entrate); TUIR, art.&nbsp;2, c. 2-bis; DL 201\/2011, art.&nbsp;19, c. 20-bis; DL 78\/2009, art.&nbsp;12; circular 20\/E of 4 November 2024.<\/caption><thead><tr><th>Rule<\/th><th>What it provides<\/th><th>Who is concerned<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Presumption of residence<\/td><td>An Italian citizen removed from the population register and settled in a State on the list is deemed to be an Italian resident, unless proven otherwise<\/td><td>Italian citizens; not foreigners leaving Italy<\/td><td>TUIR, art.&nbsp;2, c. 2-bis<\/td><\/tr><tr><td>IVAFE doubled<\/td><td>4\u2030 a year, instead of 2\u2030, on the value of financial products held in a State on the list, since 2024<\/td><td>Italian residents<\/td><td>DL 201\/2011, art.&nbsp;19, c. 20-bis<\/td><\/tr><tr><td>Undeclared assets<\/td><td>An asset held in a State on the list and omitted from the RW section is presumed to consist of income withheld from taxation, unless proven otherwise; penalties doubled, audit periods doubled<\/td><td>Italian residents<\/td><td>DL 78\/2009, art.&nbsp;12<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Where the information comes from<\/h3><p>Mauritius (\"Maurizio\") appears in the copy of the decree published by the Agenzia delle Entrate. According to its circular 20\/E of 4 November 2024, the latest update, in 2023, removed only Switzerland, with effect from 1 January 2024.<\/p><\/article><article><h3>Proof to the contrary<\/h3><p>The administration requires full demonstration that all significant ties with Italy have been severed and, in parallel, proof of a genuine and lasting settlement in the host country (circular 20\/E, which restates circular 140 of 1999). It is a file to be built, not a formality.<\/p><\/article><article><h3>A different criterion for companies<\/h3><p>For dividends and controlled foreign companies, Italy does not use this list: it compares the level of taxation, company by company (TUIR, art.&nbsp;47-bis and 167). Sections 11 and 14.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"residence\" aria-labelledby=\"residence-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> Tax residence<\/p><h2 id=\"residence-titre\">When do you cease to be an Italian tax resident?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>When, for the greater part of the calendar year, you no longer have in Italy a civil residence, a domicile or a physical presence, and are no longer registered in the population register. Each criterion is enough on its own. Since 2024, domicile is the place of your personal and family relations.<\/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 residence criteria of the two countries\" tabindex=\"0\"><table class=\"wguide-table\"><caption>TUIR, art.&nbsp;2, c. 2 and 2-bis, as worded since 1 January 2024; Agenzia delle Entrate, circular 20\/E of 4 November 2024; Mauritian Income Tax Act and MRA Foreign Income page.<\/caption><thead><tr><th>Criterion<\/th><th>Italy<\/th><th>Mauritius<\/th><\/tr><\/thead><tbody><tr><td>Duration<\/td><td>The greater part of the tax period: 183 days, 184 in a leap year<\/td><td>183 days in the income year, or 270 days over that year and the two preceding ones<\/td><\/tr><tr><td>Physical presence<\/td><td>Enough on its own; fractions of a day count<\/td><td>Counted in days of presence<\/td><\/tr><tr><td>Domicile<\/td><td>The place where your personal and family relations mainly develop<\/td><td>Domicile in Mauritius, unless permanent residence abroad<\/td><\/tr><tr><td>Civil residence<\/td><td>The habitual dwelling<\/td><td>\u2014<\/td><\/tr><tr><td>Population register<\/td><td>Registration for the greater part of the year: a presumption, which you can rebut since 2024<\/td><td>\u2014<\/td><\/tr><tr><td>Italian citizens who have left for Mauritius<\/td><td>Presumed to be Italian residents, unless proven otherwise<\/td><td>\u2014<\/td><\/tr><tr><td>Remote working<\/td><td>Working from Italy for a foreign employer counts as presence in Italy<\/td><td>\u2014<\/td><\/tr><tr><td>Period<\/td><td>Calendar year, with no split year: you are resident or not for the whole year<\/td><td>Income year from 1 July to 30 June<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>A single criterion is enough<\/h3><p>The criteria are alternative. Spending fewer than 183 days in Italy is therefore not enough: if your spouse and children live there for the greater part of the year, your domicile remains there, whatever the number of your days.<\/p><\/article><article><h3>AIRE is not enough<\/h3><p>Registration in the register of Italians resident abroad (AIRE) removes you from the register of the resident population: it rules out one presumption, not the other criteria. The administration cites the case of a person registered with AIRE who keeps a home at their disposal in Italy and returns every weekend: these are indications of an Italian domicile.<\/p><\/article><article><h3>Resident in both countries<\/h3><p>Italy reasons by calendar year, Mauritius from 1 July to 30 June: you can be resident in both countries over the same period. The treaty then decides (next section).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"double-residence\" aria-labelledby=\"double-residence-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> Dual residence<\/p><h2 id=\"double-residence-titre\">What happens if both countries regard you as resident?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The treaty decides, and it prevails over Italian domestic law: permanent home, then centre of vital interests, habitual abode, nationality, and finally agreement between the administrations. But it is for you to provide proof of each criterion.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The tie-breaker order in article 4, 2\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Convention of 9 March 1990, art.&nbsp;4, 2. The criteria apply in order: you move on to the next only if the previous one does not decide.<\/caption><thead><tr><th>Rank<\/th><th>Criterion<\/th><th>When it decides<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Permanent home<\/td><td>You have one in only one of the two countries<\/td><\/tr><tr><td>2<\/td><td>Centre of vital interests<\/td><td>You have a home in both countries: the one where your personal and economic ties are closest prevails<\/td><\/tr><tr><td>3<\/td><td>Habitual abode<\/td><td>The centre of interests cannot be determined, or you have a permanent home in neither country<\/td><\/tr><tr><td>4<\/td><td>Nationality<\/td><td>You habitually stay in both countries, or in neither<\/td><\/tr><tr><td>5<\/td><td>Mutual agreement<\/td><td>You hold both nationalities, or neither: the administrations decide<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>The treaty prevails<\/h3><p>Italian law itself provides for this: treaties apply as a derogation from domestic law, which applies only if it is more favourable (TUIR, art.&nbsp;169; DPR 600\/1973, art.&nbsp;75). Circular 20\/E of 2024 recalls this for residence: in the event of dual residence, the treaty's tie-breaker rule prevails.<\/p><\/article><article><h3>The Mauritian residence certificate<\/h3><p>The MRA issues a tax residence certificate. It is the document requested by INPS, banks and the Italian administration to apply the treaty. It proves your residence in Mauritius, not the end of your ties with Italy.<\/p><\/article><article><h3>Your residence in Mauritius<\/h3><p>Buying or renting your residence, obtaining the accompanying permit: Westimmo organises these steps with you, with supporting documents. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/visa-mauritius\/\">Residence permits \u2192<\/a><\/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 Italy<\/p><h2 id=\"depart-titre\">How do you leave Italy for Mauritius without remaining a resident?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>By choosing the date and emptying each criterion. Italy does not split the year: from 183 days of presence, domicile or registration in the calendar year, you remain an Italian resident for the whole year, taxed on your worldwide income. The treaty with Mauritius provides no split of the year.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/living-mauritius-guide-expatriation\/\">Preparing your move \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The steps of the departure\" tabindex=\"0\"><table class=\"wguide-table\"><caption>TUIR, art.&nbsp;2; circular 20\/E of 4 November 2024. Westimmo analysis.<\/caption><thead><tr><th>Step<\/th><th>What to do<\/th><th>Why<\/th><\/tr><\/thead><tbody><tr><td>Population register<\/td><td>Have yourself removed; for an Italian citizen, by registering with AIRE<\/td><td>Registration for the greater part of the year gives rise to a presumption of residence<\/td><\/tr><tr><td>Housing<\/td><td>Sell, let on a lasting basis or stop occupying the Italian home<\/td><td>A home kept available is an indication of domicile, and a permanent home within the meaning of the treaty<\/td><\/tr><tr><td>Family<\/td><td>Settle your spouse and children in Mauritius<\/td><td>Domicile is the place of personal and family relations<\/td><\/tr><tr><td>Days<\/td><td>Stay under 183 days of presence in Italy in the calendar year, fractions of a day included<\/td><td>Physical presence is enough on its own<\/td><\/tr><tr><td>Mauritian evidence<\/td><td>Residence permit, lease or title deed, tax number, MRA residence certificate, bills, schooling<\/td><td>An Italian citizen must rebut the presumption of residence<\/td><\/tr><tr><td>Italian return<\/td><td>File in Italy according to your status for the year: resident, on all your income; non-resident, on your Italian-source income only<\/td><td>The year is not split<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>The year of departure<\/h3><p>Departure in March: fewer than 183 days in Italy, you may be a non-resident for the whole year if the other criteria are emptied. Departure in September: you are an Italian resident for the whole year, autumn Mauritian income included; article 4, 2 of the treaty remains, to be analysed before leaving.<\/p><\/article><article><h3>You are not an Italian citizen<\/h3><p>The presumption linked to the 1999 list concerns only Italian citizens. A French national who leaves Italy for Mauritius falls under the ordinary criteria.<\/p><\/article><article><h3>What AIRE is<\/h3><p>The register of Italians resident abroad receives the records withdrawn from the register of the resident population following a permanent transfer abroad; a stay of twelve months or less does not give rise to it (law 470\/1988, art.&nbsp;1, c. 2 and 8).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"exit-tax\" aria-labelledby=\"exit-tax-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> Departure and exit tax<\/p><h2 id=\"exit-tax-titre\">Does leaving Italy trigger an exit tax?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The Italian exit taxation text targets those who carry on a commercial business and transfer their tax residence. An individual who holds their securities privately is outside its scope. That does not mean a departure is neutral: have your situation analysed before leaving.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Exit taxation, according to your situation\" tabindex=\"0\"><table class=\"wguide-table\"><caption>TUIR, art.&nbsp;166 (\"Imposizione in uscita\"), art.&nbsp;23 and 73, in the version in force on 5 October 2026; treaty, art.&nbsp;13, 3.<\/caption><thead><tr><th>Situation<\/th><th>What the text read provides<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>You carry on a commercial business and transfer your tax residence to Mauritius<\/td><td>Taxation, on departure, of the business's unrealised gains<\/td><td>TUIR, art.&nbsp;166<\/td><\/tr><tr><td>Staggered payment<\/td><td>Five annual instalments, for a transfer to a State of the European Union or the European Economic Area only: not to Mauritius<\/td><td>TUIR, art.&nbsp;166, c. 9<\/td><\/tr><tr><td>You hold shares or units privately<\/td><td>Outside the scope of article 166, which targets the carrying on of a commercial business<\/td><td>TUIR, art.&nbsp;166<\/td><\/tr><tr><td>You sell your securities after departure<\/td><td>Italian law: the capital gain on a holding in an Italian company is Italian-source income, except for non-qualifying listed securities. Treaty: taxable in the State of residence only<\/td><td>TUIR, art.&nbsp;23, 1, f; treaty, art.&nbsp;13, 3<\/td><\/tr><tr><td>Your company<\/td><td>Managed from Italy, it remains resident there: section 14<\/td><td>TUIR, art.&nbsp;73<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>What we do not claim<\/h3><p>We do not write that Italy has \"no exit tax\" for individuals: we write that article 166, read in its version in force, targets the commercial business. Have it confirmed by Italian counsel before departure.<\/p><\/article><article><h3>The capital gain after departure<\/h3><p>The treaty reserves capital gains on shares and units to the State of residence (art.&nbsp;13, 3), and Mauritius does not tax an individual's capital gain. The Italian exemption therefore assumes that you are recognised as a resident of Mauritius on the day of the sale, supported by a certificate.<\/p><\/article><article><h3>The real risk: remaining a resident<\/h3><p>For an Italian citizen settled in Mauritius, the first risk is not an exit tax but the presumption of residence. If it is not rebutted, Italy taxes all your income, capital gains included.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"bien-en-italie\" aria-labelledby=\"bien-en-italie-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> A property kept in Italy<\/p><h2 id=\"bien-en-italie-titre\">What happens to the apartment you keep in Italy?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>It remains taxed in Italy: the treaty leaves property to the country where it is located. Rent at the IRPEF scale or at the cedolare secca of 21%, IMU each year to the municipality, capital gain taxable if you resell within five years of purchase.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Your Italian property when you reside in Mauritius\" tabindex=\"0\"><table class=\"wguide-table\"><caption>TUIR, art.&nbsp;11, 23, 24, 37 and 67; D.Lgs. 23\/2011, art.&nbsp;3; DL 50\/2017, art.&nbsp;4; law 160\/2019, art.&nbsp;1, c. 745, 754 and 755; law 266\/2005, art.&nbsp;1, c. 496; D.Lgs. 446\/1997, art.&nbsp;50; D.Lgs. 360\/1998, art.&nbsp;1. Westimmo examples, hypothetical amounts, no other income.<\/caption><thead><tr><th>Subject<\/th><th>Italian rule<\/th><th>Example<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Rent, ordinary regime<\/td><td>IRPEF at the 2026 scale: 23% up to \u20ac28,000, 33% up to \u20ac50,000, 43% above, on rent reduced by 5%<\/td><td>Rent of \u20ac14,400: base of \u20ac13,680, tax of \u20ac3,146, excluding additional regional and municipal taxes<\/td><td>TUIR, art.&nbsp;11, 23, 24 and 37<\/td><\/tr><tr><td>Rent, cedolare secca<\/td><td>By option, flat tax of 21% of the rent (10% for certain agreed-rent leases); reserved for individuals who let a dwelling outside any business activity<\/td><td>Rent of \u20ac14,400: \u20ac3,024<\/td><td>D.Lgs. 23\/2011, art.&nbsp;3<\/td><\/tr><tr><td>Short-term lets<\/td><td>Up to 30 days: 26%, or 21% for a single dwelling designated in the return<\/td><td>\u2014<\/td><td>DL 50\/2017, art.&nbsp;4<\/td><\/tr><tr><td>IMU<\/td><td>Annual municipal tax on the property's cadastral value: cadastral income revalued by 5%, multiplied by 160 for a dwelling. Base rate of 0.86% outside the main residence, which the municipality may raise to 1.06% (up to 0.08 points more, in place of the TASI surcharge) or reduce to zero<\/td><td>Depending on the municipality<\/td><td>Law 160\/2019, art.&nbsp;1, c. 745, 754 and 755<\/td><\/tr><tr><td>Sale<\/td><td>Capital gain taxable if the property was bought or built five years ago or less; a property received by inheritance is not covered. At the scale, or 26% by option before the notary<\/td><td>Purchase \u20ac250,000, resale \u20ac320,000: \u20ac18,200 by option, \u20ac22,300 at the scale<\/td><td>TUIR, art.&nbsp;67; law 266\/2005, art.&nbsp;1, c. 496<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>On the treaty side<\/h3><p>Article 6 leaves rent to Italy, article 13, 1 the capital gain. Mauritius taxes Italian rent only if it is received there, and then deducts the Italian tax (Income Tax Act, s. 5(3) and 77). The repatriated sale price is capital.<\/p><\/article><article><h3>Cedolare secca and non-residents<\/h3><p>The circular of the Agenzia delle Entrate commenting on this regime (26\/E of 2011) makes no distinction according to the lessor's residence. Have the option validated by your adviser.<\/p><\/article><article><h3>Additional taxes to IRPEF<\/h3><p>IRPEF is accompanied by a regional surcharge, at the base rate of 1.23% which each region may increase by its law within the limit set by the State (D.Lgs. 446\/1997, art.&nbsp;50), and by a municipal surcharge, which the municipality may vary by no more than 0.8 points (D.Lgs. 360\/1998, art.&nbsp;1). The first is calculated at the rate of the region where the taxpayer has their residence; the second is due to the municipality where they have their tax domicile on 1 January. The examples on this page do not include them: their rate depends on the region and the municipality.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"investir-a-maurice\" aria-labelledby=\"investir-a-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>09<\/span> Investing in Mauritius<\/p><h2 id=\"investir-a-maurice-titre\">As an Italian resident, you buy in Mauritius: who taxes what?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Mauritius taxes the villa's rent, and so does Italy, deducting the Mauritian tax. Two obligations specific to Italy are added: IVIE, 1.06% a year of the purchase price, and declaration of the property in the RW section. A resale within five years is taxable in Italy.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/invest-mauritius\/\">Investing in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Your Mauritian villa, seen from Italy\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Finance Act 2026, art.&nbsp;7(v); TUIR, art.&nbsp;67, 70, c. 2, and 165; DL 201\/2011, art.&nbsp;19, c. 13 to 16; treaty, art.&nbsp;6, 13 and 23. Westimmo examples for a villa of \u20ac600,000.<\/caption><thead><tr><th>Subject<\/th><th>In Mauritius<\/th><th>In Italy<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Purchase<\/td><td>Registration duty of 5%: \u20ac30,000; residence permit possible depending on the programme<\/td><td>Nothing on purchase; the property enters the RW section<\/td><td>DL 167\/1990, art.&nbsp;4<\/td><\/tr><tr><td>Rent<\/td><td>Mauritian scale; 10% withholding if the tenant is not an individual<\/td><td>IRPEF on net income as assessed in Mauritius for the corresponding period; Mauritian tax is credited<\/td><td>TUIR, art.&nbsp;70, c. 2, and 165; treaty, art.&nbsp;6 and 23<\/td><\/tr><tr><td>Villa not let<\/td><td>\u2014<\/td><td>No IRPEF on the land income of an unlet property subject to IVIE<\/td><td>DL 201\/2011, art.&nbsp;19, c. 15-ter<\/td><\/tr><tr><td>IVIE<\/td><td>\u2014<\/td><td>1.06% a year of the cost stated in the purchase deed: \u20ac6,360; not due up to \u20ac200<\/td><td>DL 201\/2011, art.&nbsp;19, c. 13 to 16<\/td><\/tr><tr><td>Resale<\/td><td>No tax on an individual's capital gain; transfer tax of 5% payable by the seller<\/td><td>Capital gain taxable if the resale takes place within five years of purchase<\/td><td>Treaty, art.&nbsp;13, 1; TUIR, art.&nbsp;67<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Rent example<\/h3><p>At the 2026-2027 scale, Rs&nbsp;2,000,000 of taxable net rent, about \u20ac37,110, gives Rs&nbsp;250,000 of Mauritian tax, or 12.5%. In Italy, with no other income, IRPEF on the same sum would be \u20ac9,450; after crediting the Mauritian tax (\u20ac4,640), \u20ac4,810 would remain, excluding additional taxes. Westimmo calculation, \u20ac1 = Rs 53.89 on 21 September 2026.<\/p><\/article><article><h3>IVIE cannot be offset<\/h3><p>It is reduced by any wealth tax paid in the country where the property is located. Do not assume that the registration duty paid once, on purchase, is deducted from it: it is not an annual wealth tax.<\/p><\/article><article><h3>Two calendars<\/h3><p>Italy taxes by calendar year, Mauritius from 1 July to 30 June. The Italian text refers to the \"corresponding tax period\": have your Italian adviser align the allocation from the first year.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"patrimoine\" aria-labelledby=\"patrimoine-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> Assets abroad<\/p><h2 id=\"patrimoine-titre\">RW section, IVIE, IVAFE: what must you declare in Italy?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Every Italian resident declares each year, in the RW section, their property, accounts and investments held abroad, and pays two wealth taxes: IVIE on real estate, IVAFE on financial assets. For Mauritius, the IVAFE on investments is doubled and an omission costs more.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/banking-in-mauritius-expats\/\">Open an account in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Three obligations, asset by asset\" tabindex=\"0\"><table class=\"wguide-table\"><caption>DL 167\/1990, art.&nbsp;4; DL 201\/2011, art.&nbsp;19, c. 13 to 21; Agenzia delle Entrate, IVAFE page \"Base imponibile e aliquote\"; DL 78\/2009, art.&nbsp;12.<\/caption><thead><tr><th>Asset held in Mauritius<\/th><th>RW section<\/th><th>Annual tax<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Villa or apartment<\/td><td>Yes; no need to repeat while nothing changes, but IVIE remains due<\/td><td>IVIE: 1.06% of the purchase cost; not due up to \u20ac200<\/td><td>DL 167\/1990, art.&nbsp;4; DL 201\/2011, art.&nbsp;19<\/td><\/tr><tr><td>Current account or savings account<\/td><td>Yes, if the maximum combined value of your accounts abroad exceeds \u20ac15,000 in the year<\/td><td>IVAFE: \u20ac34.20 per account; not due if the average annual balance does not exceed \u20ac5,000<\/td><td>Same texts; Agenzia delle Entrate page<\/td><\/tr><tr><td>Securities, funds and other financial products<\/td><td>Yes<\/td><td>IVAFE: 4\u2030 of the value, instead of 2\u2030<\/td><td>DL 201\/2011, art.&nbsp;19, c. 20-bis<\/td><\/tr><tr><td>Shares in a Mauritian company<\/td><td>Yes, including as beneficial owner<\/td><td>To be checked according to the nature of the securities; controlled-company rules to be examined (section 14)<\/td><td>DL 167\/1990, art.&nbsp;4; TUIR, art.&nbsp;167<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Examples<\/h3><p>Villa of \u20ac600,000: \u20ac6,360 of IVIE a year. Portfolio of \u20ac200,000 held in Mauritius: \u20ac800 of IVAFE a year, against \u20ac400 in a country not on the list. Westimmo calculation, hypothetical amounts.<\/p><\/article><article><h3>An omission costs double<\/h3><p>A Mauritian asset omitted from the RW section is presumed to be funded by income withheld from taxation, unless proven otherwise; penalties and audit periods are doubled (DL 78\/2009, art.&nbsp;12).<\/p><\/article><article><h3>The administration knows<\/h3><p>Mauritian banks report to the MRA each year the accounts of Italian residents, which the MRA passes on to Italy under the CRS standard: Italy appears on the list of recipient jurisdictions published by the MRA.<\/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>11<\/span> Dividends, interest, capital gains<\/p><h2 id=\"placements-titre\">How are your investments taxed between the two countries?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The treaty caps Italian withholding on dividends paid to a resident of Mauritius at 15%, leaves interest to the domestic law of each State and reserves capital gains on securities to the country of residence. For an Italian resident, dividends from a Mauritian company may be taxed at the full scale.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Taxation of financial income\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, art.&nbsp;10 to 13 and 23; TUIR, art.&nbsp;18, 23, 47 and 47-bis; DPR 600\/1973, art.&nbsp;27; DL 66\/2014, art.&nbsp;3; Mauritian Income Tax Act, s. 5(3) and 77.<\/caption><thead><tr><th>Income<\/th><th>Resident of Mauritius, Italian source<\/th><th>Italian resident, Mauritian source<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Dividends<\/td><td>26% under domestic law, 15% at most under the treaty; 5% if the recipient is a company directly holding 25% of the capital. Taxed in Mauritius if received there, with credit<\/td><td>No withholding in Mauritius. In Italy: tax of 26%; but dividend taxed in full, at the scale, if it comes from a company under a privileged tax regime<\/td><td>Treaty, art.&nbsp;10; DPR 600\/1973, art.&nbsp;27; TUIR, art.&nbsp;18 and 47<\/td><\/tr><tr><td>Bank interest<\/td><td>Not Italian-source income for a non-resident; taxed in Mauritius if received there<\/td><td>Exempt in Mauritius for a non-resident if paid by an approved bank; 26% in Italy<\/td><td>TUIR, art.&nbsp;23, 1, b, and 18<\/td><\/tr><tr><td>Other interest<\/td><td>Italian withholding under domestic law, with no treaty cap<\/td><td>Domestic law of each State; credit within the limit of article 23<\/td><td>Treaty, art.&nbsp;11<\/td><\/tr><tr><td>Capital gains on shares and units<\/td><td>Taxable in Mauritius only, which does not tax an individual's capital gain<\/td><td>Taxable in Italy only; 26% for financial capital gains<\/td><td>Treaty, art.&nbsp;13, 3; DL 66\/2014, art.&nbsp;3<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Obtaining the 15%<\/h3><p>On a dividend of \u20ac10,000 paid by an Italian company, domestic withholding is \u20ac2,600; the treaty limits it to \u20ac1,500. The excess is claimed from the Italian administration, with an MRA residence certificate (art.&nbsp;28).<\/p><\/article><article><h3>The privileged regime, company by company<\/h3><p>Absent control on your part, a company falls under a privileged regime if its nominal level of taxation is less than half the Italian level, special regimes included (TUIR, art.&nbsp;47-bis). Italian corporate tax (IRES) is 24%; the Mauritian nominal rate of 15% exceeds half of it, but a company benefiting from the 80% partial exemption on certain foreign income must be analysed.<\/p><\/article><article><h3>No credit on a flat tax<\/h3><p>Income subject in Italy to the 26% substitute tax gives entitlement to no foreign tax credit. You may waive it: the income then moves to the scale, with the tax credit (TUIR, art.&nbsp;18; treaty, art.&nbsp;23).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"pensions\" aria-labelledby=\"pensions-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> Retirement and pensions<\/p><h2 id=\"pensions-titre\">How is your Italian pension taxed in Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>A pension from private employment is taxable only in Mauritius, provided it is subject to tax there; a civil service pension remains taxable in Italy only. Other pensions are characterised one by one. INPS applies the treaty only on request.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/retiring-in-mauritius\/\">Retiring in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Taxation of Italian pensions of a resident of Mauritius\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, art.&nbsp;18, 19, 2 and 22, and protocol; TUIR, art.&nbsp;23, c. 2, a, and 24; INPS, pensions paid abroad (page of 1 August 2025); Mauritian Income Tax Act, s. 5(3), 10(1)(a)(ii), 10(1)(d) and 77.<\/caption><thead><tr><th>Pension<\/th><th>What the treaty provides<\/th><th>In practice<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Pension of a former private-sector employee<\/td><td>Taxable in Mauritius only<\/td><td>Provided it is subject to tax there: otherwise Italy may tax it. Mauritius taxes the pension received there<\/td><td>Art. 18, 1 and 2<\/td><\/tr><tr><td>Civil service pension (State, local authorities)<\/td><td>Taxable in Italy only<\/td><td>Unless you hold Mauritian nationality and are resident in Mauritius: Mauritius only.<\/td><td>Art. 19, 2; protocol<\/td><\/tr><tr><td>Pension of a self-employed person, craftsman, trader or professional fund<\/td><td>Article 18 if it rewards past employment; otherwise \"other income\", taxable in the State of residence only<\/td><td>Characterisation to be confirmed with the paying body<\/td><td>Art. 18 and 22<\/td><\/tr><tr><td>End-of-service indemnity (TFR), retirement lump sum<\/td><td>Italian law treats them as Italian-source income; their treaty characterisation is to be checked<\/td><td>To be analysed before payment<\/td><td>TUIR, art.&nbsp;23, c. 2, a<\/td><\/tr><tr><td>Private annuity, survivor's pension<\/td><td>Characterisation to be checked, according to the contract or the original pension<\/td><td>\u2014<\/td><td>Art. 18, 19 and 22<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>The clause in article 18, 2<\/h3><p>Mauritius's exclusive right falls away if the recipient is not subject to tax on that pension under Mauritian law. Yet Mauritius taxes foreign income only if it is received there (Income Tax Act, s. 5(3)). Our reading of the text: a pension left in an Italian account is not taxed in Mauritius and remains exposed to Italian tax. Have it confirmed before choosing the account into which it is paid.<\/p><\/article><article><h3>The request to INPS<\/h3><p>According to INPS, pensions paid to a non-resident are, as a general rule, taxable in Italy: the treaty applies only on request, using form EP-I (EP-I\/2 in Italian and French), with the MRA residence certificate. Failing that, IRPEF at the scale: \u20ac5,520 on a pension of \u20ac24,000, before the tax reductions provided for pensions.<\/p><\/article><article><h3>On the Mauritian side<\/h3><p>The Income Tax Act treats pensions from past employment and other annuities and pensions as income (s. 10(1)(a)(ii) and (d)). Received in Mauritius, a pension of \u20ac24,000, about Rs&nbsp;1,293,000, bears Rs&nbsp;108,678 of tax at the 2026-2027 scale, or 8.4%. A lump sum is not a pension: section 5(3) covers foreign income, it does not make a lump sum taxable because it is transferred.<\/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> Estates and gifts<\/p><h2 id=\"succession-titre\">Who taxes an estate between Italy and Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Italy looks at the residence of the deceased or the donor, not that of the heir. Italian resident: all their assets are taxed, Mauritian villa included. Resident of Mauritius: only their assets located in Italy are. Mauritius has no general inheritance tax, but a transmitted Mauritian property may be subject to registration duties or transfer taxes.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Who is taxed, on what\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Consolidated Act on Inheritance and Gift Tax (D.Lgs. 346\/1990), art.&nbsp;2 and 56, c. 5; Agenzia delle Entrate, guide to the inheritance return (2026).<\/caption><thead><tr><th>Situation<\/th><th>Italy<\/th><th>Mauritius<\/th><\/tr><\/thead><tbody><tr><td>Deceased resident in Italy<\/td><td>All assets and rights transmitted, even if located abroad: Mauritian villa and accounts included<\/td><td>No general tax; registration duties or transfer tax possible on the Mauritian property, subject to exemptions<\/td><\/tr><tr><td>Deceased resident in Mauritius, assets in Italy<\/td><td>Only the assets and rights located in Italy<\/td><td>No general tax<\/td><\/tr><tr><td>Deceased resident in Mauritius, assets outside Italy<\/td><td>Nothing, even if the heir lives in Italy<\/td><td>No general tax; duties possible on a Mauritian property<\/td><\/tr><tr><td>Gift<\/td><td>Same rule, according to the donor's residence; foreign tax paid on the same gift is credited for assets located abroad<\/td><td>A gift of Mauritian property goes through a notarial deed<\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"wgf-soustitre\">Rates and allowances in Italy<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Rates and allowances of Italian inheritance and gift tax\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Consolidated Act on Inheritance and Gift Tax, art.&nbsp;7 and 56, as worded since 1 January 2025.<\/caption><thead><tr><th>Beneficiary<\/th><th>Rate<\/th><th>Allowance per beneficiary<\/th><\/tr><\/thead><tbody><tr><td>Spouse, children, direct-line parents<\/td><td>4%<\/td><td>\u20ac1,000,000<\/td><\/tr><tr><td>Brothers and sisters<\/td><td>6%<\/td><td>\u20ac100,000<\/td><\/tr><tr><td>Other relatives up to the fourth degree, in-laws<\/td><td>6%<\/td><td>None<\/td><\/tr><tr><td>Other persons<\/td><td>8%<\/td><td>None<\/td><\/tr><tr><td>Severely disabled beneficiary<\/td><td>Rate of their category<\/td><td>\u20ac1,500,000<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Example<\/h3><p>A child receives \u20ac1,600,000: 4% on \u20ac600,000, i.e. \u20ac24,000. For Italian property, the mortgage tax of 2% and the cadastral tax of 1% are added. The return is filed within twelve months of death; since 2025, the heir calculates the tax themselves.<\/p><\/article><article><h3>The deceased's residence<\/h3><p>The presumption of residence of Italian citizens who have left for Mauritius is written for income taxes; the inheritance text speaks only of a \"non-resident\" deceased. Do not assume that AIRE settles the question: have it analysed by an Italian notary.<\/p><\/article><article><h3>No inheritance treaty<\/h3><p>The 1990 treaty covers only income taxes. In Mauritius, the absence of a general inheritance and gift tax erases neither the registration duties and transfer taxes possible on a property, nor the formalities: deed of notoriety and declaration with a notary. Westimmo works with Mauritian notaries.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"societes\" aria-labelledby=\"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>14<\/span> Companies and entrepreneurs<\/p><h2 id=\"societes-titre\">Owning or managing a company between Italy and Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>A Mauritian company managed from Italy becomes resident there and pays Italian corporate tax, 24%. Controlled by an Italian resident, it may fall under the controlled foreign companies regime. Conversely, managing your Italian company from Mauritius does not take it out of Italy.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/buy-property-mauritius-company-benefits-pitfalls\/\">Buying through a company \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The rules to know\" tabindex=\"0\"><table class=\"wguide-table\"><caption>TUIR, art.&nbsp;47, 47-bis, 73, 77 and 167, version in force on 5 October 2026; treaty, art.&nbsp;4, 3, 5 and 16.<\/caption><thead><tr><th>Rule<\/th><th>What it provides<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Residence of a company<\/td><td>Italian resident if, for the greater part of the period, it has in Italy its registered office, its place of effective management or its main ordinary management.<\/td><td>TUIR, art.&nbsp;73, c. 3<\/td><\/tr><tr><td>Presumption concerning foreign companies<\/td><td>A foreign company controlling an Italian company is presumed to be an Italian resident if it is controlled by Italian residents or administered in the majority by them; proof to the contrary admitted<\/td><td>TUIR, art.&nbsp;73, c. 5-bis<\/td><\/tr><tr><td>Dual residence of a company<\/td><td>The treaty retains the place of effective management<\/td><td>Treaty, art.&nbsp;4, 3<\/td><\/tr><tr><td>Controlled foreign companies (CFC)<\/td><td>The regime also covers individuals. Control, or more than 50% of profits; two cumulative conditions: effective taxation below 15% based on audited accounts \u2014 failing that, below half of Italian taxation \u2014 and more than a third of passive income<\/td><td>TUIR, art.&nbsp;167<\/td><\/tr><tr><td>Dividends from a privileged regime<\/td><td>Taxed in full at the recipient's scale, unless credit has already been given under the CFC rules or proof of genuine economic activity<\/td><td>TUIR, art.&nbsp;47, c. 4, and 47-bis<\/td><\/tr><tr><td>Permanent establishment<\/td><td>A construction or assembly site constitutes one beyond six months; a place of management, a branch or an office also<\/td><td>Treaty, art.&nbsp;5<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>The Mauritian rate of 15%<\/h3><p>The Mauritian nominal corporate rate is 15%; what matters for the Italian controlled-company regime is the tax actually borne, after exemptions. A Mauritian company benefiting from the 80% partial exemption on certain foreign income may fall below the thresholds: the analysis is done company by company.<\/p><\/article><article><h3>You manage from Mauritius<\/h3><p>Your Italian company keeps its registered office in Italy: it remains an Italian resident and taxed in Italy, at 24%. Your dividends bear withholding of 15% at most; your director's remuneration may remain taxed in Italy (art.&nbsp;16).<\/p><\/article><article><h3>Buying through a company<\/h3><p>A Mauritian company holding your villa does not erase the RW section or the rules above: it moves them. Compare with buying in your own name before signing.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"transferts\" aria-labelledby=\"transferts-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> Transfers and declarations<\/p><h2 id=\"transferts-titre\">Transferring your money, declaring, and what the administrations exchange<\/h2><\/div><div class=\"wguide-section-head__side\"><p>A transfer is not income: wiring to Mauritius the price of a flat sold or your savings creates no tax in itself. What matters is the nature of the sum and the year in which it was earned. The two administrations, for their part, exchange their information.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/tax-return-mauritius-newcomer\/\">Declaring on arrival \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Capital or income\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Mauritian Income Tax Act, s. 5(3) and 77; treaty, art.&nbsp;18 and 23. Westimmo analysis.<\/caption><thead><tr><th>Sum wired to Mauritius<\/th><th>Nature<\/th><th>In Mauritius<\/th><\/tr><\/thead><tbody><tr><td>Sale price of an Italian apartment<\/td><td>Capital; any capital gain falls to Italy<\/td><td>No tax<\/td><\/tr><tr><td>Savings built up before arrival<\/td><td>Capital<\/td><td>No tax<\/td><\/tr><tr><td>Italian rent, dividend or interest of the year<\/td><td>Foreign income<\/td><td>Taxable when received, with credit for Italian tax<\/td><\/tr><tr><td>Italian pension<\/td><td>Foreign income<\/td><td>Taxable when received; this is also what rules out Italian tax on a private-sector pension (section 12)<\/td><\/tr><tr><td>End-of-service indemnity, retirement lump sum<\/td><td>Characterisation to be checked<\/td><td>Not decided by the transfer alone<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>No exchange control in Mauritius<\/h3><p>According to the Bank of Mauritius, it was abolished in July 1994. The bank and the notary verify the origin of funds: prepare the deed of sale, statements and supporting documents.<\/p><\/article><article><h3>The exchange of information<\/h3><p>Three channels: article 26 of the treaty, rewritten in 2010, against which bank secrecy cannot be invoked; the OECD and Council of Europe multilateral convention (Italy since 2006, Mauritius since 2015); the CRS standard, under which Mauritian banks report the accounts of Italian residents. The bilateral treaty provides no assistance in the collection of taxes; this guide does not cover that of the multilateral convention.<\/p><\/article><article><h3>In Mauritius<\/h3><p>Tax number (TAN) with the MRA; return for the year ended 30 June by 15 October at the latest, payment included. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/tax-return-mauritius-newcomer\/\">Declaring on arrival \u2192<\/a><\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" 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>16<\/span> Practical cases<\/p><h2 id=\"cas-titre\">Four common situations<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Four profiles we often meet. Hypothetical amounts, no other income or tax reduction, excluding Italian additional taxes.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Four practical cases\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Westimmo calculations, by way of example: TUIR, art.&nbsp;2, 11, 67, 166 and 167; DL 201\/2011, art.&nbsp;19; treaty, art.&nbsp;10, 18 and 23; Finance Act 2026, art.&nbsp;7(v).<\/caption><thead><tr><th>Situation<\/th><th>What applies<\/th><\/tr><\/thead><tbody><tr><td>An entrepreneur, an Italian citizen, settles in Mauritius; he keeps his company and a let apartment in Milan<\/td><td>Residence: even if registered with AIRE, he remains presumed to be an Italian resident. He must prove that he has moved family, home and business, otherwise Italy taxes all his income. Exit tax: his shares, held privately, are outside the scope of article 166. Company: it remains Italian, taxed at 24%; its dividends bear 15% instead of 26%. Apartment let for \u20ac14,400 a year: \u20ac3,024 under cedolare secca, IMU in addition.<\/td><\/tr><tr><td>A retired private-sector employee moves to Mauritius with a pension of \u20ac24,000 and keeps an account in Italy<\/td><td>Pension: taxable in Mauritius only (art.&nbsp;18, 1), provided it is subject to tax there. She asks INPS to apply the treaty and has her pension paid in Mauritius: Rs&nbsp;108,678 of Mauritian tax, about \u20ac2,020, against \u20ac5,520 of IRPEF in Italy before reductions. Pension left in the Italian account: not taxed in Mauritius, therefore exposed to Italian tax (art.&nbsp;18, 2). Estate: resident in Mauritius at death, only her Italian assets would be taxed in Italy.<\/td><\/tr><tr><td>A couple remains Italian resident and buys a \u20ac600,000 villa in Grand Baie, let for part of the year<\/td><td>Purchase: \u20ac30,000 of registration duty in Mauritius; residence permit possible. Each year: IVIE of \u20ac6,360, villa in the RW section. Rent: Rs&nbsp;250,000 of Mauritian tax on Rs&nbsp;2,000,000 of net rent; Italy deducts the Mauritian tax, leaving about \u20ac4,810 due. Resale within five years: capital gain taxable in Italy.<\/td><\/tr><tr><td>A wealthy family, Italian resident, holds in Mauritius a \u20ac2,000,000 portfolio and a holding company<\/td><td>Portfolio: IVAFE at 4\u2030, i.e. \u20ac8,000 a year. Company: controlled by Italian residents, it falls under the controlled foreign companies regime if its effective taxation is below 15% and more than a third of its income is passive. Dividends: taxed in full at the scale, up to 43%, if the company falls under a privileged regime. Estate: the whole estate is taxed in Italy, at 4% above \u20ac1,000,000 per child.<\/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>16<\/span> Our support<\/p><h3 id=\"accomp-titre\">Settle in with Westimmo<\/h3><p>For eight years, we have settled 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 compliant 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 matches 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, currency 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, 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 circle compliant 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>17<\/span> Related guides<\/p><h2 id=\"liens-titre\">To go further<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The main guide and the pages detailing each subject 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-1-villa-s-harmonie-golf-by-westi-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-1-villa-s-harmonie-golf-by-westi-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-1-villa-s-harmonie-golf-by-westi-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-1-villa-s-harmonie-golf-by-westi-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-1-villa-s-harmonie-golf-by-westi-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"667\" 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\/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 and simulators<\/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\/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>Tax on rent<\/strong><small>The scale applied, worked examples<\/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\/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 live 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\/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>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>18<\/span> Sources &amp; methodology<\/p><h2>Reliable, up-to-date information<\/h2><p>Every rule comes from the treaty, from a statute read in its version in force, or from an official publication of the Italian or Mauritian administrations, read on 5 October 2026.<\/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>Agenzia Entrate<small>Italian tax administration<\/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>Normattiva<small>Italian laws in force<\/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>MRA<small>Mauritius Revenue 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>Italy\u2013Mauritius, 1990<\/small><\/span><\/span><\/div><\/div><div class=\"wguide-container\"><div class=\"wguide-method\"><ul><li>Convention between Italy and Mauritius signed in Port Louis on 9 March 1990 (Italian law no.&nbsp;712 of 14 December 1994, in force on 28 April 1995) and protocol of 9 December 2010 (law no.&nbsp;166 of 31 August 2012, in force on 19 November 2012): texts published by the Italian Ministry of Economy and Finance and by the MRA<\/li><li>OECD: signatories and parties to the MLI at 15 September 2026; multilateral convention on administrative assistance. MRA: list of treaties in force, list of CRS jurisdictions<\/li><li>Consolidated income tax act (DPR 917\/1986), read on Normattiva in its version in force on 5 October 2026: art.&nbsp;2, 11, 18, 23, 24, 37, 47, 47-bis, 67, 70, 73, 77, 165, 166, 167 and 169; Legislative Decree no.&nbsp;117 of 19 June 2026, which replaces it on 1 January 2027<\/li><li>Ministerial decree of 4 May 1999 (copy from the Agenzia delle Entrate); circular 20\/E of 4 November 2024 on residence; DL 201\/2011, art.&nbsp;19 (IVIE, IVAFE); DL 167\/1990, art.&nbsp;4 (RW section); DL 78\/2009, art.&nbsp;12<\/li><li>D.Lgs. 23\/2011, art.&nbsp;3, and circular 26\/E of 2011 (cedolare secca); DL 50\/2017, art.&nbsp;4; DPR 600\/1973, art.&nbsp;27 and 75; DL 66\/2014, art.&nbsp;3; law 160\/2019, art.&nbsp;1, c. 745, 754 and 755 (IMU); D.Lgs. 446\/1997, art.&nbsp;50, and D.Lgs. 360\/1998, art.&nbsp;1 (additional taxes to IRPEF); law 470\/1988, art.&nbsp;1 (AIRE); law 266\/2005, art.&nbsp;1, c. 496; Consolidated Act on Inheritance and Gift Tax (D.Lgs. 346\/1990), art.&nbsp;2, 7 and 56; INPS, pensions paid abroad<\/li><li>Mauritius: Finance Act 2026, art.&nbsp;7(v); Income Tax Act, s. 5(3), 10(1) and 77, Second Schedule; MRA; Bank of Mauritius: exchange control abolished in July 1994<\/li><\/ul><p>Texts read and verified on 5 October 2026. The Italian rates cited are those of 2026. The worked examples do not include the regional and municipal surcharges to IRPEF, whose rate depends on the region and the municipality; the incentive schemes for arriving in Italy, which concern a return and not a departure, are outside the scope of this guide. This guide sets out the rules of both countries; it does not replace the advice of a tax adviser, in Italy 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>19<\/span> Frequently asked questions<\/p><h2 id=\"faq-section-titre\">Your questions on taxation between Italy 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-italie\"><div class=\"westimmo-faq__inner\"><div class=\"westimmo-faq__content\"><header class=\"westimmo-faq__header\"><h2 class=\"westimmo-faq__title\" id=\"faq-titre-italie\">Frequently asked questions: Italy \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-italie-1\" id=\"faq-q-italie-1\"><span>Is there a tax treaty between Italy and Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-1\" role=\"region\" aria-labelledby=\"faq-q-italie-1\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes: signed in Port Louis on 9 March 1990, in force since 28 April 1995 and amended by the 2010 protocol. It covers only income taxes: neither IVIE, nor IVAFE, nor estates.<\/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-italie-2\" id=\"faq-q-italie-2\"><span>Does the OECD MLI amend the Italy\u2013Mauritius treaty?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-2\" role=\"region\" aria-labelledby=\"faq-q-italie-2\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No, not to date. Italy signed it in 2017 but has not deposited its instrument of ratification, according to the status published by the OECD at 15 September 2026. The treaty is therefore read in its 1990 text, as amended in 2010.<\/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-italie-3\" id=\"faq-q-italie-3\"><span>Is Mauritius on an Italian blacklist?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-3\" role=\"region\" aria-labelledby=\"faq-q-italie-3\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Mauritius appears on the list in the ministerial decree of 4 May 1999. Consequences: presumption of residence for Italian citizens who settle there, IVAFE at 4\u2030 on investments held there, presumption and doubled penalties for undeclared assets.<\/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-italie-4\" id=\"faq-q-italie-4\"><span>Is registration with AIRE enough to cease being an Italian tax resident?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-4\" role=\"region\" aria-labelledby=\"faq-q-italie-4\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No. It rules out the presumption linked to the population register, not domicile, civil residence or physical presence. And an Italian citizen settled in Mauritius remains presumed to be resident, unless proven otherwise.<\/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-italie-5\" id=\"faq-q-italie-5\"><span>Is spending fewer than 183 days in Italy enough?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-5\" role=\"region\" aria-labelledby=\"faq-q-italie-5\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No. The criteria are alternative: if your personal and family relations remain in Italy for the greater part of the year, your domicile is there, whatever the number of days.<\/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-italie-6\" id=\"faq-q-italie-6\"><span>Does Italy apply an exit tax to an individual who moves to Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-6\" role=\"region\" aria-labelledby=\"faq-q-italie-6\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Article 166 of the consolidated act targets those who carry on a commercial business; securities held privately do not fall within its scope. Have your situation analysed all the same before leaving, especially if you manage a company.<\/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-italie-7\" id=\"faq-q-italie-7\"><span>How is rent from an Italian apartment taxed when you live in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-7\" role=\"region\" aria-labelledby=\"faq-q-italie-7\" hidden><div class=\"westimmo-faq__answer-inner\"><p>In Italy: at the IRPEF scale on rent reduced by 5%, or at the cedolare secca of 21% by option. Mauritius taxes it only if it is received there, deducting the Italian tax.<\/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-italie-8\" id=\"faq-q-italie-8\"><span>Is the sale of an Italian apartment taxed?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-8\" role=\"region\" aria-labelledby=\"faq-q-italie-8\" hidden><div class=\"westimmo-faq__answer-inner\"><p>In Italy, if the property was bought or built five years ago or less: at the scale, or at 26% by option before the notary. A property received by inheritance is not covered. Mauritius does not tax this capital gain.<\/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-italie-9\" id=\"faq-q-italie-9\"><span>Where is an Italian pension taxed when you live in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-9\" role=\"region\" aria-labelledby=\"faq-q-italie-9\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Pension from private employment: in Mauritius only, provided it is subject to tax there, and therefore received there. Civil service pension: in Italy only, unless Mauritian nationality. The request is made to INPS, using form EP-I.<\/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-italie-10\" id=\"faq-q-italie-10\"><span>As an Italian resident, must I declare my Mauritian villa?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-10\" role=\"region\" aria-labelledby=\"faq-q-italie-10\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes: in the RW section, and you pay IVIE, 1.06% a year of the purchase price. Rent is taxed in Mauritius and then in Italy, which deducts the Mauritian tax.<\/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-italie-11\" id=\"faq-q-italie-11\"><span>Is my Mauritian bank account taxed in Italy?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-11\" role=\"region\" aria-labelledby=\"faq-q-italie-11\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes, through IVAFE: \u20ac34.20 per account if the average annual balance exceeds \u20ac5,000, and 4\u2030 of the value for securities and other financial products held in Mauritius. Accounts are declared in the RW section above \u20ac15,000.<\/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-italie-12\" id=\"faq-q-italie-12\"><span>Who pays inheritance tax between Italy and Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-italie-12\" role=\"region\" aria-labelledby=\"faq-q-italie-12\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Italy taxes according to the deceased's residence: all their assets if they resided in Italy, only their Italian assets otherwise; 4% above \u20ac1,000,000 per child or spouse. Mauritius has no general inheritance tax, but duties may apply to a property.<\/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 Italy and Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes: signed in Port Louis on 9 March 1990, in force since 28 April 1995 and amended by the 2010 protocol. It covers only income taxes: neither IVIE, nor IVAFE, nor estates.\"}},{\"@type\":\"Question\",\"name\":\"Does the OECD MLI amend the Italy\u2013Mauritius treaty?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No, not to date. Italy signed it in 2017 but has not deposited its instrument of ratification, according to the status published by the OECD at 15 September 2026. The treaty is therefore read in its 1990 text, as amended in 2010.\"}},{\"@type\":\"Question\",\"name\":\"Is Mauritius on an Italian blacklist?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Mauritius appears on the list in the ministerial decree of 4 May 1999. Consequences: presumption of residence for Italian citizens who settle there, IVAFE at 4\u2030 on investments held there, presumption and doubled penalties for undeclared assets.\"}},{\"@type\":\"Question\",\"name\":\"Is registration with AIRE enough to cease being an Italian tax resident?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. It rules out the presumption linked to the population register, not domicile, civil residence or physical presence. And an Italian citizen settled in Mauritius remains presumed to be resident, unless proven otherwise.\"}},{\"@type\":\"Question\",\"name\":\"Is spending fewer than 183 days in Italy enough?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The criteria are alternative: if your personal and family relations remain in Italy for the greater part of the year, your domicile is there, whatever the number of days.\"}},{\"@type\":\"Question\",\"name\":\"Does Italy apply an exit tax to an individual who moves to Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Article 166 of the consolidated act targets those who carry on a commercial business; securities held privately do not fall within its scope. Have your situation analysed all the same before leaving, especially if you manage a company.\"}},{\"@type\":\"Question\",\"name\":\"How is rent from an Italian apartment taxed when you live in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In Italy: at the IRPEF scale on rent reduced by 5%, or at the cedolare secca of 21% by option. Mauritius taxes it only if it is received there, deducting the Italian tax.\"}},{\"@type\":\"Question\",\"name\":\"Is the sale of an Italian apartment taxed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In Italy, if the property was bought or built five years ago or less: at the scale, or at 26% by option before the notary. A property received by inheritance is not covered. Mauritius does not tax this capital gain.\"}},{\"@type\":\"Question\",\"name\":\"Where is an Italian pension taxed when you live in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pension from private employment: in Mauritius only, provided it is subject to tax there, and therefore received there. Civil service pension: in Italy only, unless Mauritian nationality. The request is made to INPS, using form EP-I.\"}},{\"@type\":\"Question\",\"name\":\"As an Italian resident, must I declare my Mauritian villa?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes: in the RW section, and you pay IVIE, 1.06% a year of the purchase price. Rent is taxed in Mauritius and then in Italy, which deducts the Mauritian tax.\"}},{\"@type\":\"Question\",\"name\":\"Is my Mauritian bank account taxed in Italy?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, through IVAFE: \u20ac34.20 per account if the average annual balance exceeds \u20ac5,000, and 4\u2030 of the value for securities and other financial products held in Mauritius. Accounts are declared in the RW section above \u20ac15,000.\"}},{\"@type\":\"Question\",\"name\":\"Who pays inheritance tax between Italy and Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Italy taxes according to the deceased's residence: all their assets if they resided in Italy, only their Italian assets otherwise; 4% above \u20ac1,000,000 per child or spouse. 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