How is foreign income taxed in Mauritius?

For an individual who is tax resident in Mauritius, foreign-source income is generally taxable when received in Mauritius or dealt with there in their interest, subject to applicable exemptions and treaties. “Only remitted income is taxed” is a shorthand: a transfer into your own account is not the only case the law covers. Income Tax Act, section 5(3).

This guide covers the ordinary rules for individuals, not company taxation or every special regime. First establish your tax residency.

What counts as foreign-source income?

The MRA lists categories including remuneration, pensions, business income, rent, investment income and interest derived outside Mauritius. The source of an income depends on what generates it; the account that receives it does not determine it. MRA, foreign income.

A salary paid into a European account is therefore not necessarily foreign-source income for Mauritius tax purposes. The law generally treats remuneration from employment duties performed wholly or mainly in Mauritius as Mauritius-source income, even when received elsewhere. Special provisions can apply, including those for the Premium Visa and the Golden Visa. Income Tax Act, sections 73B and 74.

For an investment portfolio, also distinguish dividends, interest, sale proceeds and invested capital. The total account balance does not establish the tax treatment of each component.

When is foreign income received in Mauritius?

Section 5(3) addresses two situations: income received in Mauritius by the individual or on their behalf; and income dealt with in Mauritius in their interest or on their behalf. The rule therefore extends beyond a bank transfer into an account in their own name. Section 5 of the Act.

Paying a local expense directly from income held overseas can fall within the rule, even without a transfer to a Mauritian bank. Conversely, specific rules can apply: section 73B, extended to Golden Visa holders by the Finance Act 2026, section 7(k), gives Premium Visa and Golden Visa holders particular treatment for spending through foreign debit or credit cards. It applies to those permit holders only.

The date and nature of each income, its beneficiary and the way it is used are reviewed, including when the money stays in an overseas account.

Does transferring savings create taxable income?

A transfer of money is not automatically income. Existing capital, accumulated income and realised gains need to be distinguished. The history of the funds establishes what is being transferred. Savings that are moved may include income whose tax treatment remains to be checked.

Gains on the sale of units, securities and debt obligations benefit from a statutory Mauritius exemption. That does not automatically exempt dividends or interest from the same investments. The MRA lists these exempt-income categories.

Keep original statements, sale confirmations, acquisition costs and income records. These records help explain the origin and nature of the funds.

What are the income tax bands for 2026–27?

For the income year from 1 July 2026 to 30 June 2027, the annual individual income tax bands are:

Portion of annual chargeable income	Rate
First MUR 500,000	0%
Next MUR 500,000	10%
Next MUR 11 million	20%
Above MUR 12 million	35%

Each rate applies to its band, not to all income. Chargeable income depends on the relevant exemptions and deductions. The individual Fair Share Contribution no longer applies for this income year. These provisions come from the Finance Act 2026, sections 7(b), 7(v) and 28(12).

What if tax has already been paid overseas?

First check whether a treaty provides an exemption or gives one country the exclusive right to tax. Where the same income is actually taxable in both countries, a foreign tax credit may be available in Mauritius, subject to conditions. It is not an automatic refund of all foreign tax: the credit is capped and supporting evidence is required. MRA, foreign tax credit rules.

First identify the type of income, establish tax residence and check any applicable treaty; then determine how double taxation is relieved. Tax withheld in one country does not remove any filing obligations in the other.

Do French pensions follow the general rule?

Not always. For someone resident in Mauritius for treaty purposes, French social-security pensions are taxable in France. The French tax authority includes statutory basic and compulsory supplementary schemes, such as Agirc-Arrco, in that category. Pensions received by former private-sector employees should not all be classified as “private pensions” under the treaty. French tax authority, pension categories.

Other private pensions and public-service pensions follow different provisions with their own conditions. The account chosen to receive them does not determine their tax treatment. Our France–Mauritius treaty guide explains these distinctions by reference to Articles 18 and 19.

For pensions from other countries, the relevant local rules and any applicable treaty must be examined separately. The French treatment is not a general rule for all overseas retirement income.

Organise income before deciding on transfers

A simple income schedule can help prepare the review with your advisers. For each item, record its nature, source country, amount, tax withheld, receiving account and intended use. List separately any capital you plan to transfer.

Once your tax position is clear, you can plan your cash needs, currencies and investments. For the wider context, see our overview of Mauritius.