Mauritius: tax residency, rates & nomad visa

Tax residency rules in Mauritius

As of 2026, Mauritius’s tax-residency test centres on a presence threshold of 183 days^ⓘPwC Worldwide Tax Summaries“Presence in Mauritius is for a period of or periods amounting in the aggregate to at least 183 days in that income year.”View source · accessed 2026-09-08. An individual is tax resident if present in Mauritius for at least 183 days in the income year, or for an aggregate of 270 days across that year and the two preceding years, or if domiciled in Mauritius unless the permanent place of abode is elsewhere. Meeting any one test is enough.

Remittance basis foreign income

Residents are in principle taxed on worldwide income, but income from outside Mauritius is only taxable to the extent it is received (remitted) in Mauritius. Foreign income kept offshore is effectively outside the Mauritian tax net. [source]PwC Worldwide Tax Summaries“Resident individuals are subject to Mauritian income tax on their worldwide income from all sources. However, income derived from outside Mauritius is taxable only to the extent that it is received in Mauritius.”View source · accessed 2026-09-08

Income tax rates in Mauritius

As of 2023, the headline personal income tax rate in Mauritius is 20%^ⓘPwC Worldwide Tax Summaries“As of 1 July 2023, a progressive tax system has been introduced.”View source · accessed 2026-09-08. Mauritius replaced its former flat personal tax with a progressive scale from 1 July 2023, and the top marginal rate is 20 percent. The scale was revised again effective 1 July 2025 but the top rate remains 20 percent.

Vat standard rate

15% (as of 2026)^ⓘPwC Worldwide Tax Summaries“VAT is charged at the standard rate of 15% on all goods and services supplied by VAT-registered entities in Mauritius”View source · accessed 2026-09-08 — Value added tax applies at a standard rate of 15 percent on goods and services supplied by VAT-registered entities in Mauritius.

Capital gains tax

0% (as of 2026)^ⓘPwC Worldwide Tax Summaries“There is no tax on capital gains in Mauritius.”View source · accessed 2026-09-08 — Mauritius levies no capital gains tax on individuals. Gains realised on the disposal of assets are not taxed, and capital gains arising outside Mauritius are also not taxable.

Fair share contribution

15% (as of 2025)^ⓘPwC Worldwide Tax Summaries“15% of their leviable income in excess of MUR 12 million”View source · accessed 2026-09-08 — The Finance Act 2025 introduced a Fair Share Contribution on high earners whose net income exceeds MUR 12 million, charged at 15 percent of leviable income above that threshold for income years starting on or after 1 July 2025.

Progressive system introduced

Mauritius moved from a single flat personal income tax rate to a progressive system on 1 July 2023, with rates running up to a top marginal rate of 20 percent, and revised the bands again from 1 July 2025. [source]PwC Worldwide Tax Summaries“As of 1 July 2023, a progressive tax system has been introduced.”View source · accessed 2026-09-08

Pit income brackets

0–20% (as of 2025)^ⓘPwC Worldwide Tax Summaries“Effective from 1 July 2025, the annual chargeable income of an individual is taxed as follows:”View source · accessed 2026-09-08 — The progressive scale effective 1 July 2025 taxes the first MUR 500,000 of annual chargeable income at 0 percent, the next MUR 500,000 at 10 percent, and the remainder at 20 percent. This simplified the wider set of bands that had applied since the progressive system began on 1 July 2023.

Special tax regimes in Mauritius

The absence of capital gains tax, inheritance and estate and gift taxes, and any net wealth tax is the signature attraction of the Mauritian regime for individuals. There is no tax on capital gains, and no inheritance, estate, gift or wealth taxes. [source]PwC Worldwide Tax Summaries“There is no tax on capital gains in Mauritius.”View source · accessed 2026-09-08

No net wealth tax

No (as of 2026)^ⓘPwC Worldwide Tax Summaries“There are no net wealth/worth taxes in Mauritius.”View source · accessed 2026-09-08 — Mauritius imposes no net wealth or net worth tax on individuals.

Digital nomad visa in Mauritius

Premium Travel Visa (as of 2026)^ⓘEconomic Development Board Mauritius“The Premium Visa aims at encouraging foreign nationals to come for a long stay as a tourist, a retiree or a professional willing to come with his/her family and work remotely from Mauritius, in a COVID-safe destination.”View source · accessed 2026-09-08 — Mauritius offers the Premium Visa (Premium Travel Visa), a long-stay visa for foreign nationals coming as tourists, retirees or professionals who work remotely from Mauritius. It is issued as an electronic visa via email.

Nomad visa income requirement

Applicants must show evidence of funds, with a minimum of USD 1,500 per month for each adult applicant and USD 500 per month for each dependent child, supported by three months of bank statements and proof of monthly income. This is roughly USD 18,000 a year for a single applicant. [source]Economic Development Board Mauritius“Minimum amount of USD 1500 per month for each adult applicant and minimum amount of USD 500 per month for each dependent child”View source · accessed 2026-09-08

Nomad visa duration

The Premium Visa lets a non-citizen stay for a period exceeding six months and up to one year, is renewable, and is a multi-entry visa allowing exit and re-entry during its validity. [source]Economic Development Board Mauritius“The Premium Visa is valid for a period exceeding six months up to one year and is renewable.”View source · accessed 2026-09-08

Nomad visa tax treatment

Premium Visa holders are taxed on a remittance basis. Money spent in Mauritius through foreign credit or debit cards is not deemed remitted, but money brought and deposited in a Mauritian bank account is liable to income tax unless the holder declares that the required tax has already been paid in their country of origin or residence. [source]Economic Development Board Mauritius“Mauritian-sourced income of a Premium Visa holder (e.g. emoluments for work performed remotely in Mauritius) will be taxed on a remittance basis. That money spent in Mauritius through the use of foreign credit or debit cards will not be deemed to have been remitted to Mauritius.”View source · accessed 2026-09-08

Nomad visa fee

The Premium Visa is issued free of charge through a simple online application, with no processing fee applicable. [source]Economic Development Board Mauritius“The Premium Visa is issued free of charge. There is no processing fee applicable.”View source · accessed 2026-09-08

Frequently asked questions

Sources

• PwC Worldwide Tax Summaries individual / residence · big4, accessed 2026-09-08
• Mauritius Revenue Authority, via OECD CRS jurisdiction residency portal tax residency / Mauritius Tax Residency.pdf · tax_authority, accessed 2026-09-12
• PwC Worldwide Tax Summaries individual / taxes on personal income · big4, accessed 2026-09-08
• PwC Worldwide Tax Summaries individual / significant developments · big4, accessed 2026-09-08
• Mauritius Revenue Authority (MRA circular to employers, 6 October 2025) download / PayrollTaxes.pdf · tax_authority, accessed 2026-09-12
• PwC Worldwide Tax Summaries individual / other taxes · big4, accessed 2026-09-08
• PwC Worldwide Tax Summaries individual / income determination · big4, accessed 2026-09-08
• Economic Development Board Mauritius 12 / FAQs Premium Visa.pdf · other, accessed 2026-09-08

Explore more

• Not sure you count as resident? Am I a tax resident of Mauritius?
• Working remotely? Digital nomad taxes in Mauritius — the visa, when you become tax resident, and your effective rate.
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• Planning your days in Mauritius? Track them with the free 183 Days residency tracker — it checks your travel log against verified thresholds like the ones on this page.

When to talk to an advisor

This page maps Mauritius’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Mauritius (and in your home country) review your situation before you act.