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Mauritius Tax Guide Hub 2026: Income Tax, Rates & Calculator

KEY INSIGHT
Mauritius simplified its tax system effective 1 July 2025: 0% (first MUR 500K), 10% (MUR 500K-1M), 20% (above 1M). The solidarity levy was abolished in 2023/24. 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 5.0% effective rate (MUR 50,000 tax). Critically, Mauritius has ZERO capital gains tax, ZERO inheritance tax, ZERO wealth tax—true tax haven status for residents and non-residents alike.
At a glance

Key Facts

Tax-Free Threshold
MUR 500,000/year (≈$11,000 USD) - first tier at 0%
Top Marginal Rate
20% on income above MUR 1,000,000/year
Solidarity Levy
Abolished (effective year of assessment 2023/24)
Introduction

How Mauritius Income Tax Works in 2026Mauritius operates a simplified 3-bracket progressive tax system effective 1 July 2025: 0% (first MUR 500K), 10% (MUR 500K–1M), 20% (above MUR 1M). The solidarity levy was abolished effective year of assessment 2023/24. The maximum statutory income tax rate is now 20%.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.

This hub links to every Mauritius tax guide and calculator on CountryTaxCalc — covering income tax rates, and tools to calculate your take-home pay.

Section 01

Mauritius Income Tax Calculator

Mauritius's income tax uses Simplified 3-bracket system: 0% (first MUR 500K), 10% (MUR 500K-1M), 20% (above MUR 1M) effective 1 July 2025. Solidarity levy abolished 2023/24. FREE Digital Nomad Permit with <183 days = 0% tax on foreign income.. Use the calculator to estimate your take-home pay after income tax:

IncomeRate
MUR 0 - 500,0000%
MUR 500,001 - 1,000,00010%
Above MUR 1,000,00020%
CSG + NSF (employee)4% (3% CSG + 1% NSF) for earners above MUR 50k/month
Section 02

Related Hubs

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FAQ

Frequently Asked Questions

What is Mauritius's Digital Nomad Permit and how does it work for taxes?

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.

Does Mauritius have capital gains tax?

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.

What is the solidarity levy in Mauritius?

The solidarity levy has been abolished effective year of assessment 2023/24. It was an additional 10% tax on chargeable income exceeding MUR 3.5M/year, introduced in 2018. Under the 2026 system, high earners pay a flat 20% on all income above MUR 1M — there is no solidarity surcharge on top. The maximum statutory rate is now 20%, making Mauritius's tax burden even lower for top earners than before the levy was removed.

How does Mauritius tax foreign income for residents?

Tax residents (183+ days in Mauritius in a 12-month period) are taxed on worldwide income at Mauritius rates (0-20% progressive; solidarity levy abolished 2023/24). 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.
Disclaimer:This hub provides general information about Mauritius taxation for educational purposes only. Tax rules change frequently and individual circumstances vary. Always verify current rates and rules with the official Mauritius tax authority or a qualified local tax adviser. This is not tax or legal advice.
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