--- title: "Mauritius tax for individuals: income tax bands and capital gains" description: "Mauritius income tax bands for 2026–27, capital gains, foreign income, tax treaties and residency rules for individuals: the key figures and their sources." url: "https://necker-finance.com/en/why-mauritius/" lang: "en" alternate: "https://necker-finance.com/fr/ile-maurice/ (fr)" site: "Necker Finance Mauritius" --- ![Mauritian waterfront architecture beside the Indian Ocean.](https://necker-finance.com/media/mauritius-waterfront-3200.webp) # Tax and residency in Mauritius Tax, residency, the legal framework and regulation in Mauritius. ## In figures - 0 % on capital gains when you sell shares, bonds or funds - 0 % on wealth and inheritance no Mauritian tax on what you own, give or pass on ## Tax and residency ### Tax 1 Capital gains #### 0% when you sell securities An individual who sells shares, bonds or funds pays no tax on the gain. 2 Wealth and inheritance #### No tax on wealth, inheritances or gifts No annual tax on what you own, no tax on inheritances or gifts. French inheritance tax can still apply to assets in France, and to all assets received by an heir whose tax domicile was in France at the date of death and had been there for at least six of the ten years before the year of death. Where Mauritian law applies to the succession, a share is reserved for the children. [French inheritance tax](https://necker-finance.com/en/guides/france-mauritius-tax-treaty/) 3 Foreign income #### Taxed only if received or used in Mauritius Interest, dividends, rent, pensions and salaries earned abroad are taxed only when brought to or used in Mauritius. Your savings and your capital gains can be brought in without tax. 4 Tax treaties #### 45 treaties in force A treaty between two countries exists to stop the same income being taxed twice. Mauritius has them with France, Belgium, Luxembourg, Monaco, the United Kingdom, Germany, Italy, the United Arab Emirates, Singapore, South Africa, etc. [See all 45](https://necker-finance.com/en/tax-treaties/) ### Residence and institutions 5 Residence #### Four ways to obtain a permit An investment (from USD 100,000), a job, retirement from age 50, or a property purchase from USD 375,000. Details below 6 Legal framework #### French Civil Code and British common law Mauritian law comes from both traditions. Contracts can be written in French or English. 7 Regulation #### Regulated banks and wealth managers Banks are regulated by the Bank of Mauritius, wealth managers by the Financial Services Commission, which licenses Necker Finance. 8 Transparency #### Automatic exchange of information since 2018 Each year Mauritius sends other countries the details of accounts held by their residents (the CRS standard). As at September 2026 it is on no FATF or European Union list. **Sources** 1. [Mauritius Revenue Authority, communiqué on the taxation of gains from securities](https://www.mra.mu/download/CapitalGains270315.pdf) 2. [PwC, Worldwide Tax Summaries, Mauritius, individuals](https://taxsummaries.pwc.com/mauritius/individual/other-taxes) 3. [Mauritius Revenue Authority, foreign income](https://www.mra.mu/individuals/foreign-income) 4. [Mauritius Revenue Authority, tax treaties in force](https://www.mra.mu/taxes-duties/international-taxation/double-taxation-agreements) 5. [Economic Development Board, residency in Mauritius](https://residency.mu/) 6. [Mauritius International Financial Centre, the legal system](https://mauritiusifc.mu/our-jurisdiction/our-legal-system) 7. [Financial Services Commission](https://www.fscmauritius.org/) 8. [Mauritius Revenue Authority, Common Reporting Standard](https://www.mra.mu/business/crs) ## Common questions Last updated: September 2026 **01 Does a residence permit make me tax resident in Mauritius?** No. You are tax resident if you are domiciled in Mauritius with no permanent home elsewhere, if you spend at least 183 days there in the income year (1 July to 30 June), or 270 days over that year and the two before it. If another country also treats you as tax resident, the tax treaty between the two countries, where there is one, sets criteria to determine your residence for the purposes of that treaty. Mauritius has 45 treaties in force, including with France, Belgium, Luxembourg and Monaco. There is none with Switzerland, so each country then applies its own rules. [Read the guide : Tax residency in Mauritius](https://necker-finance.com/en/guides/mauritius-tax-residency/) **See the official sources** - [Mauritius Revenue Authority, Income Tax Act 1995, sections 2 and 73](https://www.mra.mu/download/ITAConsolidated.pdf) - [France–Mauritius tax treaty, article 4](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/ile_maurice/convention_avec_l_ile_maurice_modifiee_par_la_cml_v2.pdf) - [MRA, tax treaties in force](https://www.mra.mu/taxes-duties/international-taxation/double-taxation-agreements) **02 What are the income tax bands in Mauritius for 2026–27?** For the income year from 1 July 2026 to 30 June 2027, an individual pays, on chargeable income, 0% on the first MUR 500,000, 10% on the next MUR 500,000, 20% on the next MUR 11 million and 35% above that. Dividends from a company resident in Mauritius and interest on savings or fixed deposit accounts with a bank or licensed deposit-taking institution are exempt. There is no separate capital gains tax. **See the official sources** - [Finance Act 2026](https://www.mra.mu/download/FinanceAct2026.pdf) - [MRA, exempt income](https://www.mra.mu/individuals/exempt-income) - [MRA, note on capital gains](https://www.mra.mu/download/CapitalGains270315.pdf) **03 Is my foreign income taxed in Mauritius?** Only if it is received or used there. A resident individual is taxed on foreign income only when it is received in Mauritius or used there in their interest. Income that stays abroad is not taxed in Mauritius. The source country sometimes keeps the right to tax: rent from a property in France stays taxed in France, as do French statutory basic and compulsory supplementary pensions (AGIRC-ARRCO). Where there is one, the tax treaty between the two countries prevents double taxation. [Read the guide : How is foreign income taxed in Mauritius?](https://necker-finance.com/en/guides/foreign-income-mauritius/) **See the official sources** - [Income Tax Act 1995, section 5(3)](https://www.mra.mu/download/ITAConsolidated.pdf) - [MRA, foreign income](https://www.mra.mu/individuals/foreign-income) - [France–Mauritius tax treaty, articles 6 and 18](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/ile_maurice/convention_avec_l_ile_maurice_modifiee_par_la_cml_v2.pdf) - [impots.gouv.fr, form 2041-E, French-source pensions by country](https://www.impots.gouv.fr/sites/default/files/formulaires/2041-e/2026/2041-e_5471.pdf) **04 Must I move my bank accounts and portfolios to Mauritius?** No. You can keep your bank accounts and portfolios with your existing institutions. You need to tell each bank about your new tax residence; some ask for updated documents or review the relationship under their own rules. Necker Finance manages assets held with custodian banks around the world or advises you on their management, without moving them. Certain permits (investor, retiree) and property purchases do require specific transfers into Mauritius. [Read the guide : Keeping your bank accounts and investments when moving to Mauritius](https://necker-finance.com/en/guides/bank-accounts-investments-moving-mauritius/) **See the official sources** - [Bank of Mauritius, role and functions](https://www.bom.mu/about-the-bank/role-and-functions-bank) - [Economic Development Board, Occupation Permit guidelines](https://residency.mu/wp-content/uploads/2022/07/OP-Guidelines.pdf) **05 Does Mauritius meet international standards of financial transparency?** Yes. Banks are regulated by the Bank of Mauritius, and non-bank financial services, including wealth management, by the Financial Services Commission. Mauritius applies the international standards of financial transparency, including the Common Reporting Standard (CRS), the automatic exchange of information, since 2018. As at September 2026 it is on no FATF or European Union list, whether for money laundering or for tax. **See the official sources** - [Financial Services Commission](https://www.fscmauritius.org/licensing-supervision/securities) - [Bank of Mauritius, role and functions](https://www.bom.mu/about-the-bank/role-and-functions-bank) - [MRA, Common Reporting Standard](https://www.mra.mu/business/crs) - [OECD, peer review of automatic exchange of information, 2022](https://www.oecd.org/en/publications/peer-review-of-the-automatic-exchange-of-financial-account-information-2022_36e7cded-en/full-report/mauritius_100ae6f3.html) - [FATF, plenary outcomes, October 2021](https://www.fatf-gafi.org/en/publications/Fatfgeneral/Outcomes-fatf-plenary-october-2021.html) - [FATF, jurisdictions under increased monitoring, June 2026](https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html) - [FATF, high-risk jurisdictions subject to a call for action, June 2026](https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/call-for-action-june-2026.html) - [Commission Delegated Regulation (EU) 2022/229](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022R0229) - [Council of the EU, list of non-cooperative jurisdictions for tax purposes, February 2026](https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperative-jurisdictions/) **06 Which permits allow me to settle in Mauritius?** As at September 2026, the Occupation Permit covers three profiles: the investor (initial investment of USD 100,000), the professional (basic salary of at least MUR 50,000 a month) and the self-employed person working alone in a service activity, consulting or IT for example (initial investment of USD 50,000). The retired non-citizen permit is for people aged 50 or over who transfer USD 2,000 a month or USD 24,000 a year. These permits run for up to ten years (for the professional, no longer than the employment contract). Buying an eligible property is another route (see below). Spouses, parents and children up to 24 can apply for their own dependant permit. **See the official sources** - [Economic and Financial Measures (Miscellaneous Provisions) Act 2026](https://mof.govmu.org/Documents/2026/Legislations/Economic%20and%20Financial%20Measures%20%28Miscellaneous%20Provisions%29%20Act%202026.pdf) - [Economic Development Board, Occupation Permit guidelines](https://residency.mu/wp-content/uploads/2022/07/OP-Guidelines.pdf) - [Immigration Act 2022](https://passport.govmu.org/passport/wp-content/uploads/2022/08/Immigration-Act-2022.pdf) **07 Can a foreigner buy property in Mauritius?** Yes. With the Economic Development Board’s approval, a non-citizen may buy in the IRS, RES, PDS and Smart City schemes, a hotel unit (IHS), or an apartment in a building of at least two floors above the ground floor, from MUR 6 million. Registration duty payable by the buyer is 5%. From USD 375,000, an eligible purchase entitles you to apply for a residence permit, valid for as long as you hold the property. Below that amount, buying does not, by itself, bring residence. **See the official sources** - [Economic Development Board, real estate](https://edbmauritius.org/real-estate-hospitality) - [Immigration Act 2022, section 8](https://passport.govmu.org/passport/wp-content/uploads/2022/08/Immigration-Act-2022.pdf) - [EDB, guidelines for apartments in G+2 buildings](https://edbmauritius.org/wp-content/uploads/2022/10/Guidelines-acquisition-of-apartments-incl.residency.pdf) - [Registrar-General, registration duty](https://registrar.govmu.org/rgd/index.php/faqs/) This information is general and is not personalised tax, legal, banking or property advice. The applicable rules depend on each situation and may change. ## Practical guides [All guides](https://necker-finance.com/en/guides/) Tax Tax residency in Mauritius Becoming tax resident in Mauritius: domicile, the 183-day and 270-day tests, steps in Mauritius and France, the Tax Residence Certificate and dual residence. Read the guide (https://necker-finance.com/en/guides/mauritius-tax-residency/) Banking and investments Keeping your bank accounts and investments when moving to Mauritius Moving to Mauritius: which French accounts, life insurance policies, PEAs and savings you can keep, and what a Mauritian bank asks when you open an account. Read the guide (https://necker-finance.com/en/guides/bank-accounts-investments-moving-mauritius/) Tax How is foreign income taxed in Mauritius? Dividends, interest, rent and pensions: telling foreign income apart from transferred capital and tax already paid abroad, for an individual resident in Mauritius. Read the guide (https://necker-finance.com/en/guides/foreign-income-mauritius/) Tax treaties The France–Mauritius tax treaty Pensions, dividends, rent and capital gains: which country may tax each one under the France–Mauritius treaty, and how double taxation is relieved. Read the guide (https://necker-finance.com/en/guides/france-mauritius-tax-treaty/) Tax Retiring in Mauritius: how your pension is taxed French, Belgian, Swiss or UK pension: which country taxes it, French withholding, the Mauritian 2026–27 bands, health contributions and filing. Read the guide (https://necker-finance.com/en/guides/retiring-in-mauritius/) Necker Finance, Grand Baie Suite 201, Grand Baie Business Quarter · Chemin Vingt Pieds [Open in Google Maps](https://www.google.com/maps?cid=7761117343445367720) The first step ## Your situation Let’s talk, in French or in English. [Contact us](https://necker-finance.com/en/contact/) [WhatsApp](https://wa.me/23057787583) --- Necker Finance · Regulated by the [Financial Services Commission](https://www.fscmauritius.org/), Mauritius · Licence C114013750.