Digital nomad taxes in Mauritius
What a digital nomad needs to know about Mauritius: the visa and its income test, when Mauritius starts taxing you, what you would pay if you become tax resident, and the regimes (or territorial rules) that can lower it — every figure sourced.
Verified September 12, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · income tax only, not tax advice
The Mauritius digital nomad visa
- Nomad visa exists
- 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
What you would actually pay
An effective-rate table for Mauritius isn’t available yet (its full bracket table is still being verified). The sourced rate and residency facts below still apply, and the interactive tool covers every modelled country.
If you do cross into tax residency, Mauritius’s income tax tops out at 20%ⓘPwC Worldwide Tax Summaries“As of 1 July 2023, a progressive tax system has been introduced.”View source · accessed 2026-09-08 — the top of the scale behind the figures above. 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.
When Mauritius starts taxing you
For a nomad the line that matters is when Mauritius flips you from visitor to tax resident: 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. Stay under it and remain tax resident elsewhere, and you are usually taxed there, not here — but a home, family or economic centre can make you resident on fewer days.
Planning your days? The free 183 Days residency tracker checks your travel log against this exact threshold. Full test, ties and all: am I a tax resident of Mauritius?
Regimes that can lower your tax in Mauritius
If you do become tax resident, these are the regimes a relocating remote worker most often leans on to cut the bill — each with its own eligibility, so read the detail before counting on one:
- No capital gains or inheritance tax
- 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.
Frequently asked questions
Does Mauritius have a digital nomad visa?
Yes — the Premium Travel Visa.
Will I pay tax in Mauritius as a digital nomad?
You generally become tax resident in Mauritius once you cross 183 days. 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. Ties like a home or family can trigger residency sooner, so never rely on a day count alone.
Sources
- PwC Worldwide Tax Summaries big4, accessed 2026-09-08
- Mauritius Revenue Authority, via OECD CRS jurisdiction residency portal tax_authority, accessed 2026-09-12
- PwC Worldwide Tax Summaries big4, accessed 2026-09-08
- PwC Worldwide Tax Summaries big4, accessed 2026-09-08
- Mauritius Revenue Authority (MRA circular to employers, 6 October 2025) tax_authority, accessed 2026-09-12
- PwC Worldwide Tax Summaries big4, accessed 2026-09-08
- PwC Worldwide Tax Summaries big4, accessed 2026-09-08
- Economic Development Board Mauritius other, accessed 2026-09-08
Explore more
- The full Mauritius tax guide — residency, rates, regimes and sources in depth.
- Nomad taxes elsewhere: Colombia · Cyprus · Georgia · Greece · Indonesia · Italy · Malta · Mexico · Panama · Portugal · South Africa · Spain · Thailand · the UAE · Uruguay
- Compare effective tax across countries for your income →
When to talk to an advisor
This page maps Mauritius’s general rules for a remote worker. It cannot weigh your treaty position, your 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 first.