- Tax system worldwide remittance
- Income tax brackets updated
- Special tax regimes updated
MU
Mauritius
Eastern Africa
MUR
MU · MUS · #168 · 15 cities
Nomad score
63/100
Compare
Top income tax
20.0%
Remittance system
Corporate tax
15.0%
VAT
15.0%
standard rate
Tax residency
183 days
46 tax treaties
Mauritius tax profile
Data year: 2026
- Tax system
- Remittance Residents are taxed on Mauritius-source income and on foreign-source income remitted to or received in Mauritius. Employment income from duties performed in Mauritius is taxable even if paid abroad. GBL companies may claim an 80% exemption on specified foreign-source income (effective 3% CIT on qualifying streams).
- Top PIT rate
- 20.0%
- Corporate tax rate
- 15.0%
- VAT
- 15.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 3.0%
- Social security (employer)
- 6.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 46
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| MUR 0 | MUR 500,000 | 0.0% |
| MUR 500,000 | MUR 1,000,000 | 10.0% |
| MUR 1,000,000 | and above | 20.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Global Business Licence (GBL) 80% partial exemption on specified foreign-source income for GBL companies, resu... | 3.0% | Duration not recorded | Active |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if domiciled in Mauritius and has a permanent place of abode there (unless the permanent place of abode is outside Mauritius), or present for 183+ days in the income year, or present for an aggregate of 270+ days in the income year and the two preceding income years.
- Exit tax
- No
- CFC rules
- Yes Controlled foreign company rules apply from the income year starting 1 July 2020 where Mauritius resident companies (with associates) hold more than 50% of a non-resident entity and undistributed profits reflect non-genuine arrangements; exemptions apply for small profits, low profit margins, and CFCs in higher-tax jurisdictions.
Filing information
- Fiscal year
- 07-01 – 06-30
- Filing deadline
- September 30
- Extension deadline
- October 15
- Auto extension
- Available
Sources
- MRA — Personal income tax rates (obligation to file) (accessed Oct 9, 2026) PIT bands from 1 July 2025, filing obligations
- MRA — PAYE income year 2025/26 (accessed Oct 9, 2026) Official PIT rate table and monthly PAYE brackets
- MRA — Budget 2025 fiscal highlights (accessed Oct 9, 2026) PIT reform effective July 2025, Fair Share Contribution
- PwC Worldwide Tax Summaries — Mauritius (accessed Oct 9, 2026) PIT, remittance basis, CSG, CIT, GBL, WHT, residency, CFC, QDMTT, filing extensions
- MRA — Double taxation agreements (accessed Oct 9, 2026) Treaty network status (count cross-checked with PwC treaty table)