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Moving from your countryMoving to Mauritius from Dubai and the Gulf
Moving to Mauritius from Dubai or elsewhere in the Gulf means leaving a country where the government says it levies no income tax on individuals and joining one with resident rates from 0% to 35%. Your passport, not your address in the UAE, decides how you enter Mauritius, and the Economic Development Board (EDB) lists all six Gulf states on its Premium Visa country list. The UAE and Mauritius have had a double taxation agreement in force since 31 July 2007, though your home country’s tax rules may matter more than either.
This guide to moving to Mauritius from Dubai and the Gulf is for expatriates living in the UAE, Saudi Arabia, Qatar, Bahrain, Kuwait or Oman, and for Emirati citizens. It covers what changes because you are leaving the Gulf: the passport question at the Mauritian border, what the UAE says about ending residence, the step from no income tax to a tax system, the treaty, and the flights. Most Gulf expatriates hold a passport from somewhere else, and that country may still tax you, so we say where to look.
Entry depends on your passport, not your address
Mauritius sets visa rules by nationality. A residence card from the UAE or another Gulf state does not change what the Passport and Immigration Office asks of you at the border, and we found no official page that treats Gulf residents as a group. The office’s country list shows “No visa required” for the United Arab Emirates, Saudi Arabia, Qatar, Bahrain, Kuwait and Oman, so Gulf citizens can visit without a visa. Everyone else follows the line for the passport they carry, whether that is a visa for sixty days on arrival, a visa to arrange before travel, or no visa. The officer at the airport sets each stay, and the office publishes no number of days for visa-free passports.
A visit does not let you settle. Our visa requirements guide has the forms, the extensions and the digital travel authorisation enacted in August 2026, for which we found no start date.
Choosing a residence route
The EDB’s Premium Visa country list includes the United Arab Emirates, Saudi Arabia, Qatar, Bahrain, Kuwait and Oman. The Premium Visa is meant for people whose income or business is based outside Mauritius, and the other routes are in the table. The facts are the ones in our other guides, so follow the links for conditions.
| If this is you | Route | Read |
|---|---|---|
| Your income or business is based outside Mauritius | Premium Visa: an e-visa for more than six months and up to a year, renewable. Not a work permit. | Premium Visa guide |
| You have a job offer, or you will invest or work for yourself | Occupation Permit: a Professional needs a basic salary of at least Rs 50,000 a month, an Investor USD 100,000, a Self-Employed applicant USD 50,000 (services only). | Occupation Permit guide |
| You are 50 or over and retiring | Retired non-citizen permit, for up to 10 years | Retiring guide |
| You plan to buy a home | The property route, which has its own conditions | Buying property guide |
If you are unsure which row fits, the visa checker asks a few questions and points you to a route.
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Ending your UAE residence
The UAE government page on the residence visa says that if you leave the country permanently, the visa must be cancelled officially. It adds that, generally, only the sponsor can ask for the cancellation, not you alone. For an employee, the employer first cancels the labour contract and labour card with the Ministry of Human Resources and Emiratisation and then applies to the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP). Dependants’ visas are cancelled before the sponsor’s own, and the application goes through an ICP-registered typing centre or online through the ICP website or app.
Two timing rules are worth reading before you plan dates. After a permit is cancelled or expires, the ICP lists a grace period to remain in the UAE that depends on the category: 30 days for all other categories, 60 days for permits issued with a guarantor or host, 90 days for skilled workers in levels 1 to 3 and for property owners, and 180 days for Golden, Green and Blue Residence holders. The ICP sets a fine of AED 50 a day for staying past it. Separately, the UAE page says that a resident who lives outside the country for more than 180 days continuously has the visa cancelled automatically, with some exceptions the page lists. Read the exceptions on the page itself, because they differ by category.
Other Gulf states have their own exit rules. We did not check the official pages for Saudi Arabia, Qatar, Bahrain, Kuwait or Oman, so ask your sponsor or the immigration authority there.
End-of-service gratuity is a UAE matter, and we do not advise on it. The UAE government page, which shows an update of 15 October 2026, describes it as a payment for expatriate private-sector workers after one year of continuous service, calculated on the last basic salary and paid within 14 days of the contract ending, with a voluntary savings scheme as an alternative. We found no official page on how Mauritius or your home country taxes a sum like this, so ask a qualified tax adviser in both countries.
From no income tax to a tax system
The UAE government says on its taxation page that the UAE does not levy income tax on individuals. It lists a 5% value added tax on goods and services and a corporate tax on businesses. Mauritius works differently. Its Income Tax Act makes you resident for an income year, which runs from 1 July to 30 June, if you are present for 183 days or more in that year, or for 270 days or more across that year and the two before it, or if you are domiciled there and your permanent home is not abroad. Under the Finance Act 2026, resident rates for 2026-27 start at 0% on the first Rs 500,000 of chargeable income, then 10% on the next Rs 500,000, 20% on the next Rs 11 million and 35% on the remainder.
The rule that matters most for someone arriving with savings and foreign income is the remittance rule. For a resident, income that arises outside Mauritius is taxed when it is received in Mauritius, and the MRA lists a pension for past services among foreign income. Our Mauritius tax guide has the full table, VAT at 15%, the contribution on earnings and how the Premium Visa rules differ.
Count days from the first arrival: the three-year test means three winters of 90 days make you resident in the third year, even though no single stay came close to 183. Keep a dated record of every entry and exit from your first arrival, and keep your UAE exit stamps with it.
What the UAE and Mauritius treaty says
The agreement was signed in Singapore on 18 September 2006, and the MRA’s published copy has a note that it entered into force on 31 July 2007. It applies from the income year beginning 1 July 2008 in Mauritius and 1 January 2008 in the UAE. The UAE Ministry of Finance’s list of its double taxation agreements includes Mauritius, and the MRA lists the treaty among those in force. The MRA’s summary table puts dividends, interest and royalties at exempt and a building site or services permanent establishment at more than 12 months. The text also records that, under the current law of both countries, no tax is charged on capital gains.
Two features need care. First, the treaty defines a resident of the UAE as a UAE national or someone who has a domicile there, and says a Mauritian resident is anyone liable to tax in Mauritius by reason of domicile, residence or a similar criterion. We found no official page saying how the UAE applies the word domicile to a foreign national, and the Federal Tax Authority’s page on tax residency certificates says an individual’s application for treaty purposes also depends on the treaty’s own requirements. Second, Article 18 says a pension from past employment arising in one country and paid to a resident of the other is taxable only in the country of residence, while a public social security pension is taxable only in the paying state. Whether that settles your case depends on which of the two countries counts you as resident.
Your home country may still tax you
Most people working in the Gulf are not Gulf citizens. If you hold a British, South African or Indian passport, your own country may keep taxing you after you leave the Gulf, on its own residence rules, and the UAE treaty with Mauritius will not change that. We have written about the home side for three of the larger groups: moving from the UK, moving from South Africa and moving from India. For any other passport, read the revenue authority’s guidance on leaving, and ask a qualified tax adviser in each country you have ties to.
Flights from the Gulf
The airport’s winter schedule, from 25 October 2026 to 27 March 2027, lists three arrivals from Dubai on every day of the period, all from one operator. It also lists flights from Jeddah on 60 dates in the period, mostly Fridays and Sundays. We found no direct arrivals from Abu Dhabi, Doha, Muscat, Riyadh, Kuwait or Bahrain in that schedule, so travellers from those cities would connect. The schedule is indicative, so confirm the days with the operator before you book. We found no official page giving a journey time, so we leave it out.
Shipping, pets and the rest
Household goods, a car and a pet each have their own customs and veterinary rules in Mauritius, and none of them depends on the country you leave. Our shipping guide covers the household effects exemption and the car duties, and the pets guide covers the import permit and quarantine. The first month on the island is in the first 30 days guide.
Frequently asked questions
Do I need a visa for Mauritius if I live in Dubai?
It depends on the passport you hold, not on where you live. The Passport and Immigration Office list shows no visa required for the United Arab Emirates, Saudi Arabia, Qatar, Bahrain, Kuwait and Oman, but other passports follow their own line on that list. Living on the island needs a residence route such as the Premium Visa or an Occupation Permit.
Is the UAE on the Premium Visa country list?
Yes. The Economic Development Board lists the United Arab Emirates, Saudi Arabia, Qatar, Bahrain, Kuwait and Oman among the countries whose nationals can apply. As with any country on the list, the route is meant for people whose income or business is based outside Mauritius.
Is there a tax treaty between the UAE and Mauritius?
Yes. It was signed in Singapore on 18 September 2006, and the Mauritius Revenue Authority’s published copy records that it entered into force on 31 July 2007. Its text defines a UAE resident as a national or someone domiciled there, so ask the tax authorities how it applies to you.
Will I pay tax in Mauritius when I have paid none in the UAE?
Mauritius taxes residents, and you are resident for an income year after 183 days or more there, or 270 days across that year and the two before. Income that arises abroad is taxed when it is received in Mauritius. The UAE government says it levies no income tax on individuals, and Mauritius has bands from 0% to 35% for 2026-27.
Are there direct flights from Dubai to Mauritius?
Yes. The airport’s winter schedule, from 25 October 2026 to 27 March 2027, lists three scheduled arrivals from Dubai on every day, and flights from Jeddah on some days. We found no direct arrivals from other Gulf cities. Confirm the days with the operator before you book.
Page history. First published 30 October 2026, with every source checked that day. Corrections are listed here with their date and what changed.
Sources, checked 30 October 2026
Official pages only: the UAE government, the Federal Authority for Identity, Citizenship, Customs and Port Security, the Federal Tax Authority and the Ministry of Finance for the UAE side, and the Mauritian immigration, revenue, economic development and airport pages for the rest. No secondary sources are used. We did not check official pages for the other five Gulf states.
- General provisions for the residence visa (UAE Government portal): cancelling the visa, the sponsor’s role and the 180-day rule.
- Cancellation of residency permits (Federal Authority for Identity, Citizenship, Customs and Port Security): grace periods by category and the daily fine.
- End of service benefits for workers in the private sector (UAE Government portal): how the page describes gratuity.
- Taxation (UAE Government portal): no income tax on individuals, 5% VAT and corporate tax.
- Issuance of tax certificates for tax residency (Federal Tax Authority): what the certificate is for and the treaty requirements.
- Double taxation agreements and Double Taxation Agreement (United Arab Emirates) Regulations 2007 (Mauritius Revenue Authority): the treaty in force, its signing place and date, the in-force note, Articles 4 and 18 and the summary table.
- Avoidance of Double Taxation Agreements (UAE Ministry of Finance): Mauritius appears in the UAE list of agreements.
- Visa requirement country list (Passport and Immigration Office): the entry for each Gulf state and the visa categories.
- Premium Visa (Economic Development Board): the six Gulf states on the country list.
- Income Tax Act, Finance Act 2026 and Foreign income (Mauritius Revenue Authority): the residence tests, the 2026-27 rates and the remittance rule.
- Arrivals, winter schedule 2026-27 (airport operator): the Dubai and Jeddah arrivals.
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.