What taxes do expats pay in Mauritius?
From income tax to VAT, Mauritius's tax system has several layers. This guide breaks down what matters most for expats in 2026.
Tax System Overview
| Tax Component | Rate / Details |
|---|---|
| Tax System Type | Progressive |
| Top Personal Income Tax Rate | 20% |
| Effective Rate on €90,000 | 7% |
| Net Monthly on €90,000 Gross | €6,200 |
| VAT (Standard Rate) | 15.0% |
| Special Expat Regime | Yes — unverified. Requires legal source verification |
| Tax Revenue (% of GDP) | 18% |
Income Tax in Mauritius
Mauritius operates a progressive income tax system, meaning higher earners pay a higher percentage on their income above certain thresholds. The top marginal rate is 20%.
What Does This Mean in Practice?
On a gross annual salary of €90,000, you would pay an effective tax rate of approximately 7%, resulting in a net monthly income of approximately €6,200. This accounts for income tax and mandatory social contributions.
For context, the average monthly salary in Mauritius is approximately €768.
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VAT (Value Added Tax)
The standard VAT rate in Mauritius is 15.0%. VAT is included in consumer prices and applies to most goods and services. Reduced rates typically apply to:
- Basic food items and groceries
- Medical supplies and pharmaceuticals
- Books and educational materials
- Public transport (in some cases)
Special Tax Regimes for Expats
Yes — unverified. Requires legal source verification
If eligible, these regimes can provide substantial savings during your initial years in Mauritius. Always verify current requirements with a qualified tax professional, as rules change frequently.
Tax Filing Requirements
As a tax resident of Mauritius, you are generally required to:
- Register with tax authorities upon establishing residence
- Obtain a tax identification number
- File an annual tax return (deadlines vary)
- Declare worldwide income if you are a tax resident
- Report foreign bank accounts if applicable
Double Taxation
Mauritius has double taxation agreements (DTAs) with numerous countries. These treaties determine which country has the right to tax specific types of income and help prevent you from being taxed twice on the same income. Before moving, check whether a DTA exists between Mauritius and your home country.
Tax Tips for Expats
- Hire a local tax adviser familiar with expat situations during your first year
- Keep records of all income, deductions, and tax payments from day one
- Understand residency rules: most countries consider you a tax resident after 183 days
- Check for exit tax: some countries impose tax on unrealised gains when you leave
- Social security contributions are often separate from income tax and can add 10-20% to your total burden
Additional Practical Information
The following information is compiled from expat community sources and recent reports to complement the official data above.
Key Institutions and Services
Based on current expat reports, the following organisations and services are relevant for newcomers to Mauritius:
- The Mauritius Revenue Authority
- Mauritius Revenue Authority
- Virtual Asset Service
- The Mauritius Financial Services Commission
- Financial Services Commission
Additional Data Points
Recent reports and expat sources provide these additional figures for Mauritius:
- The Fair Share Contribution (FSC) is an additional tax payable by any individual whose total taxable income, referred to as the Fair Share Contribution Income Threshold , exceeds Rs 12 million per fiscal year. The FSC is calculated at 15% on the portion of income that exceeds Rs 12 million. It applies to the fiscal years from 1 July 2025 to 30 June 2028 (three years).
- The flat rate corporate tax rate in Mauritius is 15%. It applies to the following:
- While the standard corporate income tax rate of 15% remains in effect, new minimum taxes and additional contributions now apply depending on a company's revenue level and legal status.
- Value Added Tax (VAT) is an indirect tax on consumer goods and services. The VAT rate in Mauritius is 15%. It's worth noting that the Mauritius Revenue Authority (MRA) has tightened electronic invoicing and reporting obligations for VAT-registered businesses.
- Foreign visitors can recover VAT by making their purchases in 1,000 specific shops displaying the tax-free logos. This is possible as soon as their purchases reach a minimum of Rs 2,300 (VAT included) per store and upon presentation of their passport and receipts at the MRA customs counter.
- When considered a tax resident in Mauritius, the GBC is subject to a 15% tax. To prove that it manages and controls its assets from Mauritius, it must:
- Tax returns must be submitted to the MRA by September 30 if filed in person, or by October 15 if submitted electronically.
- To complete this process, employees must submit their tax declaration to the MRA. This can be done in person by visiting the MRA with the EDF provided by the employer, or online by registering on the MRA's e-Service website using their TAN.
- Individuals with dependents get further tax deductions . A dependent is defined as a child under 18, a child over 18 in full-time education, a spouse who does not work, or a family member who cannot work because he/she is bedridden or has a disability.
- Since 1 January 2026, digital and electronic services provided by foreign suppliers, including streaming platforms, online advertising, software, and cloud services, are subject to Value Added Tax (VAT) in Mauritius. Foreign providers are required to register locally with the Mauritius Revenue Authority (MRA) and to electronically declare their sales for VAT purposes.
- An offshore company is defined as a company:
Additional data sourced from expat community reports. All information should be verified with official sources.
Frequently Asked Questions
When does tax residency start in Mauritius?
In most cases, you become a tax resident in Mauritius after spending 183 days or more in a calendar year. Some countries also consider your centre of vital interests (family, property, economic ties). Tax residency triggers worldwide income taxation in many jurisdictions.
How does Mauritius's tax compare to other countries?
With an effective rate of 7% on €90k income and a top rate of 20%, Mauritius's tax burden is Moderate by European standards. The tax revenue as a share of GDP is 18%. Compare with other countries using our assessment tool.
How does property tax work in Mauritius?
Property tax in Mauritius is typically levied annually based on the assessed value of real estate. Rates vary by municipality. As a property owner, you may also face wealth tax or land tax depending on Mauritius's specific rules.
Do I need to file a tax return in Mauritius?
In most cases, yes. If you are employed in Mauritius, your employer may withhold taxes, but you may still need to file an annual return, especially if you have additional income, deductions to claim, or foreign income. Filing deadlines vary — consult the local tax authority.
Do I pay tax on worldwide income in Mauritius?
If you are a tax resident of Mauritius (usually 183+ days per year), you are generally taxed on worldwide income. Non-residents are only taxed on income sourced within Mauritius. Some special regimes may offer Territorial taxation taxation for the initial years.
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