Simplified 3-tier progressive system (0%, 10%, 15%) capped at 20% effective rate, plus 10% solidarity levy on high earners. FREE Digital Nomad Permit with <183 days = 0% tax on foreign income.
Mauritius has a simplified 3-tier progressive tax: 0% (first MUR 390K), 10% (MUR 390K-780K), 15% (MUR 780K-3.5M), 20% (above 3.5M), plus 10% solidarity levy on high earners. Game-changer: FREE Digital Nomad Permit with <183 days = non-resident status = 0% tax on foreign income. A MUR 1M salary ($21,700/year) pays 9.4% effective rate. Critically, Mauritius has ZERO capital gains tax, ZERO inheritance tax, ZERO wealth tax—true tax haven status for residents and non-residents alike.
Mauritius operates a simplified progressive tax system: 0% (first MUR 390K), 10% (MUR 390K-780K), 15% (MUR 780K-3.5M), 20% (above 3.5M), plus 10% solidarity levy on high earners (above MUR 3.5M chargeable income).
Key features: FREE Digital Nomad Permit (no fees), non-residents (<183 days) pay 0% on foreign income, 0% capital gains tax, 0% inheritance tax, 0% wealth tax. Africa's premier tax haven for investors and digital nomads.
| Taxable Income | Tax Rate |
|---|---|
| MUR 0 - 390,000 | 0% |
| MUR 390,001 - 780,000 | 10% |
| MUR 780,001 - 3,500,000 | 15% |
| Above MUR 3,500,000 | 20% |
| Solidarity Levy | 10% |
Note: These are marginal rates - you only pay the higher rate on income within each bracket.
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Get Digital Nomad Insurance →Mauritius offers a FREE Premium Travel Visa (Digital Nomad Permit) with no application fees, renewable annually. Requirements: $1,500/month income ($18,000/year), remote work for foreign employer/clients, valid passport, health insurance. Tax advantage: If you stay LESS than 183 days in any 12-month period, you're a non-resident and pay 0% Mauritius tax on foreign-source income. Only Mauritius-source income (if any) is taxed. If you exceed 183 days, you become tax-resident and owe tax on worldwide income at 0-20% rates. Strategic nomads stay 5-6 months annually to maximize beach time while avoiding tax residency.
No. Mauritius has ZERO capital gains tax on any assets: stocks, bonds, real estate, cryptocurrency, business sales. This applies to both residents and non-residents. If you sell your stock portfolio for MUR 10M profit, you owe MUR 0 in capital gains tax. This makes Mauritius a genuine tax haven for investors and entrepreneurs. Combined with 0% inheritance tax and 0% wealth tax, Mauritius is one of Africa's most attractive jurisdictions for wealth accumulation and preservation.
The solidarity levy is an additional 10% tax on chargeable income (after allowable deductions) exceeding MUR 3.5M/year (≈$76,000 USD). It's separate from the standard progressive tax brackets. Example: At MUR 5M gross income, you pay standard tax (0-20% brackets) PLUS 10% × (MUR 5M - MUR 3.5M) = MUR 150,000 solidarity levy. Effective top rate is capped at ~28% (20% base + ~8% solidarity) even for very high earners. Introduced in 2018 to fund social programs.
Tax residents (183+ days in Mauritius in a 12-month period) are taxed on worldwide income at Mauritius rates (0-20% + solidarity levy). However, Mauritius has 45+ tax treaties to avoid double taxation (including UK, France, India, South Africa, China). Foreign taxes paid can often be credited against Mauritius tax liability. Non-residents pay 0% on foreign-source income, 15% withholding on Mauritius-source dividends/interest. Strategic expats maintain non-resident status (<183 days) to avoid worldwide income taxation.
Yes, effectively. Mauritius offers: 0% capital gains tax, 0% inheritance tax, 0% wealth tax, 0% property tax (only land transfer tax on purchase), simple 0-20% income tax with first MUR 390K tax-free, FREE digital nomad permit with <183 days = 0% tax on foreign income, 45+ tax treaties (not a blacklisted jurisdiction), strong banking sector, political stability. It's one of Africa's most attractive tax jurisdictions for individuals and businesses. World Bank ranks Mauritius #13 globally for ease of doing business (2020).
Yes. Tax residency is determined by the 183-day rule: physically present 183+ days in any 12-month period = resident, taxed on worldwide income. Under 183 days = non-resident, only Mauritius-source income taxed (foreign income exempt). Digital nomads strategically stay 5-6 months annually to enjoy Mauritius lifestyle while maintaining non-resident status. Track days carefully: immigration stamps, flight records, accommodation receipts. If you work remotely for foreign clients/employers while in Mauritius <183 days, that income is foreign-source and tax-free.
Mauritius has limited deductions compared to Western countries. Main allowances: MUR 390,000 personal exemption (first tier at 0%), medical/health insurance premiums (up to MUR 25,000), contributions to approved retirement schemes (up to 25% of income), interest on housing loans (conditions apply), donations to approved charities. No standard deduction beyond the MUR 390K personal tier. Self-employed can deduct business expenses. Tax system is deliberately simple to minimize complexity and encourage compliance.
Yes, residents (citizens and foreigners) pay identical income tax rates: 0-20% progressive + solidarity levy. Tax residency is based on physical presence (183+ days), not nationality. Expats on work permits qualify for the same MUR 390K tax-free tier and deductions as citizens. Non-residents (including foreign digital nomads <183 days) pay 0% on foreign-source income regardless of nationality. Mauritius has no special 'expat tax regime'—the standard rates are already highly competitive globally.
Mauritius: FREE digital nomad permit (no fees), <183 days = 0% tax on foreign income, 0% capital gains tax, more developed infrastructure, higher cost of living (≈$1,500-2,500/month), excellent internet, English + French widely spoken. Seychelles: Digital nomad program exists but less promoted, <183 days = 0% tax similar to Mauritius, 15% flat tax for residents on local income, more expensive (≈$2,000-3,500/month), pristine beaches but less developed tech infrastructure. Verdict: Mauritius wins for digital nomads (free permit, better infrastructure), Seychelles for luxury beach isolation.
Moderate to high by African standards, low by Western standards. Port Louis/Grand Baie: 1-bed apartment MUR 15,000-30,000/month ($325-650), food/groceries MUR 10,000-15,000/month ($215-325), coworking spaces MUR 3,000-8,000/month ($65-175), utilities MUR 2,000-4,000/month ($45-85). Total budget: MUR 30,000-60,000/month ($650-1,300). High-speed fiber internet widely available (50-100 Mbps). Mauritius is 30-50% cheaper than Western Europe/USA, but 2-3× more expensive than Southeast Asia. Quality of life: excellent (beaches, safety, healthcare, infrastructure).
Yes, but with restrictions. Foreigners can buy property in designated schemes: IRS (Integrated Resort Scheme) and RES (Real Estate Scheme) projects, minimum investment ≈$375,000-500,000. Permanent residence permit granted upon purchase. Alternatively, foreigners can buy apartments/units in designated smart cities (no land ownership restrictions). Non-designated property requires government approval. Land transfer tax: 5% on first MUR 5M, 10% above. No annual property tax (rare globally). Rental income from Mauritian property is taxed at 15% for non-residents.
Mauritius operates PAYE (Pay As You Earn) for employees—employers deduct tax monthly and remit to Mauritius Revenue Authority (MRA). Self-employed/business owners file quarterly advance tax estimates and annual returns by June 30 (for Jan-Dec tax year). Tax Identification Number (TIN) required for all taxpayers. Returns filed via eMRA (online portal). Penalty for late filing: MUR 2,000 plus 5% of tax due. Digital nomads with foreign income and <183 days generally don't file if genuinely non-resident, but should maintain evidence (flight records, days tracked).
No capital gains tax = 0% tax on crypto gains for residents and non-residents. If you buy Bitcoin at MUR 100,000 and sell at MUR 1,000,000, the MUR 900,000 profit is completely tax-free. Crypto trading income (frequent buying/selling as a business) may be considered business income and taxed at 0-20% progressive rates. Crypto mining income is taxed as business income. Mauritius is crypto-friendly: no wealth tax on crypto holdings, no inheritance tax on crypto passed to heirs, no reporting requirements for personal holdings. One of Africa's best jurisdictions for crypto investors.
Mauritius has 45+ double taxation agreements (DTAs) including UK, France, India, South Africa, China, Germany, UAE, Singapore. Key benefits: Avoid being taxed twice on same income, reduced withholding tax rates on dividends/interest/royalties paid from treaty countries, foreign tax credits for taxes paid abroad. Example: Indian company pays dividends to Mauritian resident—India-Mauritius treaty reduces withholding from 20% to 5-10%. Mauritius is a popular 'conduit jurisdiction' for structuring international investments due to treaty network + 0% capital gains tax.
Yes, multiple pathways: (1) Property purchase in IRS/RES schemes ($375K+ investment) grants residence permit, (2) Retired Non-Citizen permit (age 50+, $40,000/year guaranteed income, $500K bank deposit or property purchase), (3) Occupation Permit (investor/self-employed, minimum $50,000 investment), (4) Residence Permit (employed by Mauritian company). Permanent residence (PR) leads to citizenship eligibility after 7 years continuous residence. Digital nomads on Premium Travel Visa (annual renewal) don't get PR through visa alone—must switch to Occupation/Investor permit for long-term stay.
Last Updated: 2026-03-20