Mauritius Capital Gains Tax
Detailed capital gains tax rates and rules for Mauritius in 2026.
Capital GainsMUR
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.
Standard Rate
0%
Exemptions
- All capital gains are exempt from tax in Mauritius
- No tax on gains from sale of shares, property, or other assets
How Mauritius Capital Gains compares
Mauritius’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Africa’s regional average of 14.1%.
Mauritius
0%
Africa average
14.1%
Global average
13.8%
