Mauritius Tax Rates
Mauritius operates a flat personal income tax system at 15%, with a higher rate of 20% applying to income above MUR 3.5 million. Known as a business-friendly jurisdiction, Mauritius has a 15% corporate tax rate, 15% VAT, and no capital gains tax. The Mauritius Revenue Authority (MRA) administers a tax system that leverages an extensive treaty network, making the island a popular holding company jurisdiction for investments into Africa and Asia.
Top Income Tax Rate
20%
Corporate Tax Rate
15%
VAT / Sales Tax
15%
Capital Gains Tax
0%
Detailed Tax Information
Income Tax Brackets
Mauritius levies personal income tax at a flat 15% on net income, with an additional 5% solidarity levy for income exceeding MUR 3.5 million (effective 20%). A tax-free threshold of MUR 390,000 applies for individuals with no dependents (higher thresholds for those with dependents). Non-residents are taxed at 15% on Mauritian-sourced income. The system includes various deductions for insurance premiums, interest on home loans, and medical expenses.
| Income Range | Tax Rate |
|---|---|
| Rs 0 – Rs 390K | 0% |
| Rs 390K – Rs 3.5M | 15% |
| Rs 3.5M+ | 20% |
Corporate Tax
The standard corporate tax rate is 15%. Global Business Licence (GBL) companies benefit from an effective tax rate of 3% through an 80% deemed foreign tax credit. Companies engaged in export of goods pay an effective 3% rate. Freeport zone companies enjoy tax exemptions. The partial exemption system allows 80% exemption on foreign-sourced income including dividends, interest, royalties, and certain other income. A Corporate Social Responsibility (CSR) levy of 2% of net income applies.
Standard Rate
15%
Capital Gains Tax
Mauritius does not impose capital gains tax. Gains from the disposal of shares, real estate, and other capital assets are not taxable. This applies to both residents and non-residents. This is one of the key features making Mauritius an attractive investment holding jurisdiction.
Rate
0%
VAT / Sales Tax
VAT is levied at 15% on taxable goods and services. Essential items including basic foodstuffs, medical services, education, and financial services are zero-rated or exempt. Registration is mandatory for businesses with annual turnover exceeding MUR 6 million. Tourism businesses benefit from VAT refund schemes.
Standard Rate
15%
Cryptocurrency Tax
Mauritius does not impose capital gains tax on cryptocurrency disposals. However, if cryptocurrency trading constitutes a business activity, profits may be subject to income tax at 15%. The Financial Services Commission (FSC) has established a regulatory framework for digital assets and virtual asset service providers. Mauritius positions itself as a fintech hub in Africa.
Tax Treaties
Mauritius has approximately 46 double taxation agreements, with a particularly important treaty with India that has historically made Mauritius a preferred route for investments into India. The extensive treaty network, combined with no capital gains tax and favorable holding company provisions, positions Mauritius as a key international financial center.
Treaty Network
46
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Mauritius
See how much you could save by moving here from your current country.
+$21K
Tax in United States
$24K
24.4% effective
Tax in Mauritius
$3K
3% effective
You Save
87.7%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
