Mauritius
Eastern Africa · MU · 45 treaties
What is the tax system in Mauritius?
Mauritius operates a remittance-based tax system. The top personal income tax rate is 15%, and the corporate tax rate is also 15%.
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 0% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 15% |
| Capital gains | n/a |
| Tax system | Remittance |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Premium Visa |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- What are the main tax rates in Mauritius?
- The top personal income tax rate in Mauritius is 15%, and the corporate tax rate is also 15%. The standard VAT rate is 15%.
- Is Mauritius a tax-friendly country for investors?
- Mauritius has a remittance-based tax system, a 0% dividend withholding tax, and 45 tax treaties. It also offers a golden visa program with a minimum investment of $375,000.
- How easy is it to get residency in Mauritius?
- Residency in Mauritius is considered easy, with a golden visa option available for investments over $375,000 and a nomad visa.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domicile in Mauritius unless permanent place of abode is outside Mauritius
- presence in Mauritius for an aggregate period of 183 days or more in an income year
- presence in Mauritius for an aggregate period of 270 days or more in the income year and the two preceding income years
Leaving is relatively straightforward if you drop below the day-count tests and establish a permanent place of abode outside Mauritius; however, those domiciled in Mauritius remain tax resident unless they can show their permanent home is abroad, which adds some complexity.
Source: Mauritius Revenue Authority
Tax treaty network (55)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Australia | — | — | — |
| Barbados | 5% | 5% | 5% |
| Belgium | 10% | 10% | 0% |
| Botswana | 10% | 12% | 12.5% |
| Cabo Verde | 5% | 10% | 7.5% |
| Republic of the Congo | 5% | 5% | 0% |
| Croatia | 0% | 0% | 0% |
| Cyprus | 0% | 0% | 0% |
| Egypt | 10% | 10% | 12% |
| Estonia | 7% | 7% | 5% |
| eSwatini | 7.5% | 5% | 7.5% |
| France | 15% | — | 15% |
| Germany | 15% | 0% | 10% |
| Ghana | 7% | 7% | 8% |
| Guernsey | 0% | 0% | 0% |
| Hong Kong S.A.R. | 5% | 5% | 5% |
| India | 15% | 7.5% | 15% |
| Italy | 15% | — | 15% |
| Japan | — | — | — |
| Kenya | — | — | — |
| Kuwait | 0% | 0% | 10% |
| Luxembourg | 10% | 0% | 0% |
| Madagascar | 10% | 10% | 5% |
| Malaysia | 15% | 15% | 15% |
| Macao S.A.R | — | — | — |
| Malawi | — | — | — |
| Mozambique | 15% | 8% | 5% |
| Namibia | 10% | 10% | 5% |
| New Caledonia | — | — | — |
| Netherlands | — | — | — |
| Oman | 0% | 0% | 0% |
| Pakistan | 10% | 10% | 12.5% |
| Qatar | 0% | 0% | 5% |
| Romania | — | — | — |
| Rwanda | 10% | 10% | 10% |
| Saudi Arabia | — | — | — |
| Seychelles | 0% | 0% | 0% |
| Singapore | 0% | 0% | 0% |
| Sri Lanka | 15% | 10% | 10% |
| South Africa | 15% | 10% | 5% |
| Sweden | 15% | 0% | 0% |
| Thailand | 10% | 15% | 15% |
| United Arab Emirates | 0% | 0% | 0% |
| United Kingdom | 15% | — | 15% |
| Zambia | — | — | — |
| Zimbabwe | 20% | 10% | 15% |
| Bangladesh | 10% | 10% | 10% |
| China | 5% | 10% | 10% |
| Jersey | 0% | 0% | 0% |
| Lesotho | 10% | 10% | 10% |
| Malta | 0% | 0% | 0% |
| Monaco | 0% | 0% | 0% |
| Nepal | 15% | 15% | 15% |
| Tunisia | 0% | 2.5% | 2.5% |
| Uganda | 10% | 10% | 10% |