Mauritius Tax & Investment Guides
16 guides covering Mauritian taxation, personal income tax (IIT 15% flat), corporate tax (CIT 15%, GBL effective 3%, EPZ 3%), VAT 15%, 0% capital gains tax, property transfer taxes, social security contributions, and the global business licence regime.
Personal Tax & Residency
IIT flat 15%, MUR 390K personal allowance, pensioners 10%, CSG child credit, residency 183-day rule, and cross-border
Mauritius Cross-Border Tax Guide 2026 — WHT, DTTs, Transfer Pricing, GBL Regime
Mauritian cross-border taxation. Withholding tax on interest/royalties 15%, no WHT on dividends, over 45 DTTs, transfer pricing rules aligned with OECD, GBL regime with 80% FDC, and substance requirements for 2026.
Mauritius Personal Income Tax Guide 2026 — Flat 15% IIT
Mauritian personal income tax (IIT). Flat 15% rate, personal allowance MUR 390,000, pensioners 10%, CSG child credit MUR 50,000, and deductions for the 2026 tax year.
Mauritius Tax Residency Guide 2026 — 183-Day Rule, DTTs, Residence Permit
Mauritian tax residency. 183-day physical presence rule, centre of vital interests, permanent home test, residence permit pathways, and double taxation treaty implications for 2026.
VAT & Indirect Tax
VAT 15% standard, 0% exports, MUR 6M registration threshold, monthly returns
Business & Corporate Tax
CIT 15%, EPZ 3%, GBL effective 3%, holding 0%, solidarity levy 25%
Mauritius Corporate Tax Guide 2026 — CIT 15%, EPZ 3%, GBL Effective 3%
Mauritian corporate tax. CIT 15% standard, EPZ 3% for exporters, GBL effective 3% via 80% FDC, holding companies 0%, solidarity levy 25% on profits over MUR 50M for 2026.
Mauritius Global Business Guide 2026 — GBL1, GBC, FSC, Holding Companies, Economic Substance
the Mauritian Global Business regime. GBL1 companies effective 3% tax rate via 80% FDC, GBC structures, FSC regulation, holding company advantages, economic substance requirements, and the 0% dividend WHT environment for 2026.
Investment & Savings
Dividends 15%, interest 15%, 0% CGT, crypto, pensions, and retirement
Mauritius Capital Gains Tax Guide 2026 — 0% CGT
Mauritian capital gains tax. No CGT on shares, property, or other assets. Exceptions for property developers and dealers. Comparison with other jurisdictions for 2026.
Mauritius Crypto Tax Guide 2026 — Taxed at 15% IIT, 0% CGT, FSC Framework
Mauritian cryptocurrency taxation. Crypto income taxed at 15% IIT, 0% CGT on disposals, FSC regulatory framework for Digital Asset Brokers and Wallet Providers, mining, staking, DeFi, and reporting for 2026.
Mauritius Investment Income Guide 2026 — Dividends 15%, Interest 15%, 0% CGT
Mauritian investment income taxation. Dividends and interest taxed at 15% IIT, 0% CGT on share sales, withholding tax exemptions, foreign tax credits, and investment holding structures for 2026.
Mauritius Pension Guide 2026 — Basic Retirement, CSG, Private Pensions, Age 60/65
Mauritian pensions and retirement. Basic Retirement Pension at age 60, CSG child credit, National Pension Fund, private pension plans, retirement age 60 (male) / 65 (female), and pensioner tax rate 10% for 2026.
Property & Wealth Tax
Registration 5%, stamp duty 0.5%, solidarity levy on high-value, rental income
Mauritius Property Tax Guide 2026 — Registration 5%, Stamp Duty 0.5%, Solidarity Levy
Mauritian property taxes. Registration duty 5% (first MUR 2M exempt on principal residence), stamp duty 0.5%, solidarity levy on high-value properties over MUR 10M, and annual land tax for 2026.
Mauritius Rental Income Guide 2026 — Taxed at 15% IIT
Mauritian rental income taxation. Rental income taxed at 15% IIT, allowable deductions (interest, maintenance, insurance, depreciation), net rental income calculation, and filing requirements for 2026.
Mauritius Wealth Tax Guide 2026 — No Wealth Tax, Property Solidarity Levy
Mauritian wealth tax. No net wealth tax, no annual wealth tax on assets. The only exception is the solidarity levy on high-value property over MUR 10M at 0.5–1%. Comparison with other jurisdictions for 2026.
Employment & Social Charges
SS 3% employee + 6% employer, NSF 2.5%+2.5%, payroll levy 3.5% ER, filing
Mauritius Inheritance & Gift Tax Guide 2026 — No Inheritance, Gift, or Estate Tax
Mauritian inheritance and gift taxation. No inheritance tax, no gift tax, no estate duty, no wealth transfer tax.
Mauritius Social Contributions Guide 2026 — SS 3%/6%, NSF 2.5%/2.5%, Payroll Levy 3.5%
Mauritian social contributions. Social Security 3% employee + 6% employer, National Savings Fund 2.5%+2.5%, payroll levy 3.5% employer only, and contribution caps for 2026.
Mauritius Tax Filing Guide 2026 — MRA Portal, Deadlines, Penalties
Mauritian tax filing. Corporate tax returns due March 31, individual returns due September 30, VAT returns monthly/quarterly, MRA e-Services portal, advance payments, and penalty regime for 2026.
Mauritius Calculators (9)
Free calculators for Mauritian salary, tax, and personal finance.
Mauritius Salary
Net pay after IIT, SS, NSF.
Mauritius VAT
VAT 15% net/gross calculator.
Mauritius Corporate Tax
CIT 15%, EPZ 3%, GBL effective 3%.
Mauritius Income Tax
IIT 15% flat rate calculator.
Mauritius Property Tax
Registration and stamp duty.
Mauritius Social
SS, NSF, payroll levy contributions.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.