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Money and taxMauritius Tax for Expats: Residence, Rates and Pensions
Mauritius taxes expats once they are resident for tax, and that turns on days or domicile, not on your permit: 183 days or more on the island in an income year (1 July to 30 June), or 270 days across that year and the two before. From 1 July 2026 residents pay 0% on the first Rs 500,000 of chargeable income, 10% on the next Rs 500,000, 20% up to Rs 12 million and 35% above that. Income from abroad is taxed only when it is brought into Mauritius, and there is no capital gains, inheritance or wealth tax. The Mauritius Revenue Authority (MRA) collects it all.
This guide to Mauritius tax for expats is for anyone weighing up a move to the island who wants to know where they would stand: when residence for tax starts, the rates for 2026-27, how income and pensions from abroad are treated, and the contributions and duties that sit beside income tax. It reflects the June 2026 Budget and the Finance Act 2026, which changed the top rate.
When you become tax resident in Mauritius
Mauritius taxes its residents, and its income year runs from 1 July to 30 June, so 2026-27 is the year to 30 June 2027. Under section 73 of the Income Tax Act you are resident for an income year if any one of these applies:
- you spend 183 days or more in Mauritius during the income year;
- you spend 270 days or more in Mauritius in total across the income year and the two before it;
- your domicile is in Mauritius, unless your permanent place of abode is outside it.
Your permit does not settle the question. An Occupation Permit holder who spends most of the year working elsewhere may not be resident, while someone who never stays long can become resident through the three-year test. Three winters of 90 days each add up to 270 days, which makes you resident in the third year even though no single stay came close to 183. Count your days from your first arrival, and keep the travel records that prove them.
Mauritius income tax rates for 2026-27
The Finance Act 2026 replaced the rate table from the income year that began on 1 July 2026. The bands apply to chargeable income, meaning your income after any deductions and reliefs you qualify for. Figures are in Mauritian rupees (Rs).
| Chargeable income in the income year | Rate |
|---|---|
| First Rs 500,000 | 0% |
| Next Rs 500,000 (up to Rs 1 million) | 10% |
| Next Rs 11 million (up to Rs 12 million) | 20% |
| Above Rs 12 million | 35% |
On chargeable income of Rs 1.5 million, for example, the tax comes to Rs 150,000: nothing on the first Rs 500,000, Rs 50,000 on the next Rs 500,000 and Rs 100,000 on the last Rs 500,000.
The 35% band is new. For 2025-26, income above Rs 12 million paid 20% plus a separate Fair Share Contribution of 15%, and the June 2026 Budget replaced that contribution with the new band for individuals. Some MRA web pages still describe the old contribution, so where a page and the Finance Act disagree, go by the Act.
Income from abroad: the remittance rule
For a resident, income that arises outside Mauritius is taxed when it is received in Mauritius, or dealt with there in your interest or on your behalf (section 5(3) of the Income Tax Act). Income that stays abroad is not taxed in Mauritius. The rule covers foreign income in general, and the MRA counts a pension for past work as foreign income.
Premium Visa and Golden Visa holders have extra rules, in sections 73B and 74A of the Act. As we read them, income for work done remotely from Mauritius is taxed only when it is brought into Mauritius, paying with a foreign card while you are on the island does not count as bringing it in, and money you deposit in a Mauritian bank account is taxed unless a declaration shows that the tax was paid on that income in your country of origin or residence. Check the wording with an adviser before you rely on it, because these details decide what you pay.
Keep a record of the money you bring in: note where each sum came from, whether savings, a pension payment or this year’s pay. The remittance rule is about income brought in, so clear records make your return easier to complete and any questions from the MRA quicker to answer.
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Pensions from abroad
We could not find an exemption for foreign pensions, or for retired non-citizens, in the Income Tax Act as amended by the Finance Act 2026. Some websites describe a tax-free period for pensions brought into Mauritius; we could not find it in the Act, so do not plan around it. The Economic Development Board’s residency site says the treatment depends on the pension provisions of the relevant tax treaty, and on whether the pension is brought into Mauritius.
From South Africa. The current treaty between Mauritius and South Africa came into force on 28 May 2015 and applies to tax years beginning on or after 1 January 2016. Under its pensions article (Article 17), a pension that arises in one country and is paid to a resident of the other may be taxed in the country where it arises, and social security pensions are taxed only by the country that pays them. South Africa therefore keeps the right to tax a South African pension paid to you in Mauritius. Whether Mauritius taxes it as well turns on the remittance rule above and on the treaty’s relief article.
From the UK. The UK and Mauritius treaty has been in force since 19 October 1981 and was amended in 1987, 2003, 2011 and 2018. Under its Article 18, a pension for past employment, or an annuity, paid to someone resident in one of the two countries is taxable only in that country, so for a resident of Mauritius the right to tax sits with Mauritius. Pensions for UK government service are the exception: under Article 19 they stay taxable only in the UK, unless you are a Mauritian national and not a UK national. Article 23 then narrows the relief. Because Mauritius taxes foreign income only when it is brought in, the UK has to give relief only on the part you bring into Mauritius, so on the treaty’s wording a pension you leave in the UK could still be taxed there. We have not confirmed how HMRC applies these articles in practice, or how the treaty treats the UK State Pension, so check both with HMRC or a tax adviser.
The UK State Pension is paid worldwide, but it only goes up each year in some countries. GOV.UK lists Mauritius among them, as a country with a social security agreement with the UK. South Africa is not on that list.
Mauritius has treaties with many other countries, and the MRA publishes the list of those in force. Read the pensions article of yours, or ask an adviser to, before you start bringing pension income into Mauritius.
CSG: the social contribution on earnings
Contribution Sociale Généralisée (CSG) is a social contribution on earnings, set by the Social Contribution and Social Benefits Act 2021. Non-citizens who are employed or self-employed in Mauritius take part, and there is no general exemption for Occupation Permit holders.
| Who | Monthly earnings | CSG |
|---|---|---|
| Employee | Up to Rs 50,000 | 1.5% from you, 3% from your employer |
| Employee | Above Rs 50,000 | 3% from you, 6% from your employer |
| Self-employed | Up to Rs 10,000 net | Rs 150 a month |
| Self-employed | Rs 10,000 to Rs 50,000 net | 1.5% of 90% of net income, at least Rs 150 |
| Self-employed | Above Rs 50,000 net | 3% of 90% of net income |
Income from rent, dividends or interest is outside CSG, so someone living on those alone does not pay it. There are a few narrow exceptions for workers, including one for a non-citizen employee who is not resident for tax under the tests above. The June 2026 Budget announced a National Pension and Provident Fund with individual accounts from 1 July 2027. The speech does not say what happens to CSG contributions, and we found no rates for the new scheme in law, so check the position before you plan around the figures above.
VAT, property duties and the taxes Mauritius does not have
- VAT is 15%, and the June 2026 Budget left the rate unchanged.
- No capital gains, inheritance or wealth tax. The capital gains provision for property has been deleted from the Income Tax Act, and there is no inheritance tax, estate duty or wealth tax. An accounting firm’s tax summary adds that there is no gift tax either, and that the tax authorities may treat a series of property purchases and resales as a trade.
- Buying property brings registration duty of 5%, and land transfer tax of 5%, which the seller pays. An extra 10% duty, also paid by the seller, applies to a deed transferring residential property on State land or Pas Géométriques to a non-citizen under section 3(3)(c)(v) of the Non-Citizens (Property Restriction) Act, unless a notarised presale agreement was executed before 19 June 2026. Our guide to buying property in Mauritius has the detail.
- The Solidarity Levy on higher incomes was abolished from 1 July 2023.
Filing a tax return in Mauritius
Returns are filed online with the MRA by 15 October after the income year ends, so the return for 2026-27 is due by 15 October 2027. Under section 112 of the Income Tax Act you must file if your net income is over Rs 500,000, your gross business income is over Rs 2 million, or tax has been deducted from your income, as it is from a salary under PAYE. If you are about to leave Mauritius and your absence is unlikely to be temporary, section 115 calls for a return before you go, so build that into your plans for leaving.
Tax in the country you are leaving
Becoming resident in Mauritius does not, on its own, settle your tax position in the country you left.
From South Africa. Leaving does not end South African tax residence by itself. You report the change to SARS on form RAV01 through eFiling, giving the date your residence ended, and SARS then asks for documents such as a signed declaration, your passport or travel record, and proof of where you now live, like a visa or a letter confirming tax residence abroad. If you were resident only because of the days you spent in South Africa (the physical presence test), you stop being resident, from the day you left, once you have spent at least 330 full days in a row outside the country. When residence ends, SARS treats you as having disposed of your worldwide assets, excluding immovable property in South Africa, so capital gains tax can fall due depending on what you hold and where it is. Our sister site walks through the steps in financial emigration vs tax emigration.
From the UK. GOV.UK says you usually still pay UK tax on UK income after you move abroad, such as a pension, rent, savings interest or wages, although non-residents do not usually pay UK tax on the State Pension. Whether you are still UK resident in a tax year is decided by the UK’s own residence rules, not by your Mauritian permit. Where both countries tax the same income, the treaty lets you claim relief in the UK so that it is not taxed twice.
Frequently asked questions
Do expats pay tax in Mauritius?
Yes, once they are resident for tax. That usually means spending 183 days or more in Mauritius in an income year running from 1 July to 30 June, or 270 days across that year and the two before it. Residents pay 0% to 35% on chargeable income, and income from abroad is taxed only when it is brought into Mauritius.
Is foreign income taxed in Mauritius?
For a resident, income that arises abroad is taxed when it is received in Mauritius or dealt with there in their interest or on their behalf, under section 5(3) of the Income Tax Act. Income kept abroad is not taxed in Mauritius. Premium Visa and Golden Visa holders have extra rules on income from remote work.
Are foreign pensions tax-free in Mauritius?
We could not find a general exemption for foreign pensions in the Income Tax Act as amended in 2026. How a pension is taxed depends on the tax treaty with the country that pays it and on whether you bring it into Mauritius, so read that treaty before you plan around a tax-free pension.
Does Mauritius have capital gains tax or inheritance tax?
No. Mauritius has no capital gains tax, inheritance tax or wealth tax. Property sales still bear registration duty and land transfer tax, and a tax summary from an accounting firm says the tax authorities may treat a series of property purchases and resales as a trade.
Sources, checked 28 October 2026
Most of these are government sources: the MRA’s consolidated Acts, the Budget Speech and the residency site in Mauritius, plus GOV.UK and SARS for the countries people most often leave. One is an accounting firm’s summary, marked as secondary.
- Income Tax Act, consolidated to the Finance Act 2026 (MRA): the residence tests (section 73), the remittance rule (section 5(3)), the Premium and Golden Visa rules (sections 73B and 74A) and filing (sections 112 and 115).
- Finance Act 2026 (MRA): the new rate table from the income year starting 1 July 2026, and the extra property duty in section 9.
- Budget Speech 2026-27 (Government of Mauritius, published by the EDB): the 35% band replacing the Fair Share Contribution, VAT unchanged, and the planned National Pension and Provident Fund.
- Foreign income (MRA): what counts as foreign income, including pensions.
- Overview of taxes and Solidarity Levy (MRA): VAT at 15%, and the levy abolished from 1 July 2023.
- Social Contribution and Social Benefits Act 2021, consolidated and Contribution Sociale Généralisée (MRA): CSG rates, who takes part, and the self-employed rates.
- Registration Duty Act and Land (Duties and Taxes) Act (MRA): the 5% duties on property sales, and the extra 10% duty in section 4(11) of the Land Act, added by section 9 of the Finance Act 2026.
- Double taxation agreements (MRA): the treaties in force.
- Mauritius agreement (SARS): entry into force on 28 May 2015 and the pensions article.
- UK and Mauritius double taxation convention, as amended in 2018 (GOV.UK): the text as amended (1987, 2003, 2011 and 2018), including Articles 18, 19 and 23 on pensions and the limit on relief. The entry into force on 19 October 1981 is from HMRC’s double taxation manual.
- State Pension if you retire abroad and its list of countries with annual increases (GOV.UK): where the State Pension goes up each year, with Mauritius on the list and South Africa not.
- Tax on your UK income if you live abroad (GOV.UK): UK income that stays taxable, and the State Pension.
- Cease to be a South African tax resident (SARS): form RAV01, the 330-day rule and the deemed disposal.
- Residency in Mauritius: retire page (Economic Development Board): the FAQ on how foreign pensions are treated, and its note that there is no tax on wealth, inheritance or capital gains.
- Mauritius: other taxes and income determination (PwC Worldwide Tax Summaries, reviewed 15 June 2026, secondary): no gift, inheritance, estate or wealth tax, no capital gains tax, and a series of property purchases and resales may be treated as a trade.
General information only, not immigration, tax, legal or financial advice. Mauritius often changes these rules in its June Budget, so check the official pages above and speak to a qualified professional before you act.