Mauritius Inheritance & Gift Tax Guide 2026

Overview — No Inheritance or Gift Tax

Mauritius abolished estate duty and gift tax many years ago. There is no tax on:

• Inheritance received by beneficiaries
• Gifts made during the donor's lifetime
• Estate value upon death
• Transfer of assets between spouses, children, or other relatives
• Donations to charities or trusts

The absence of these taxes, combined with the 0% CGT and 15% flat IIT, makes Mauritius an attractive jurisdiction for high-net-worth individuals and families seeking to preserve and transfer wealth across generations.

Succession Law — Civil Code

While there are no taxes on inheritance, the distribution of an estate in Mauritius is governed by the Civil Code (Code Napoléon), which provides for forced heirship rules. Key provisions:

• Reserved heirs: Children and descendants are entitled to a reserved portion of the estate (the "légitime") — the testator cannot freely dispose of this portion
• Spouse's rights: The surviving spouse has rights to a portion of the estate, including the marital home
• Free portion: The testator can freely dispose of the remaining portion (the "quotité disponible")
• Wills: Wills must be notarised (authentic will) or handwritten (olographic will) to be valid
• Administration: Estate administration requires a notary and may involve the Supreme Court (Probate Division)

Forced heirship rules may not apply to non-Mauritian nationals who are resident in Mauritius, subject to their national law.

Gift Tax — Zero

Gifts made during the donor's lifetime are not subject to gift tax in Mauritius. This applies to:

• Cash gifts to family members
• Transfer of shares or securities
• Transfer of real estate (note: property transfer taxes such as registration duty of 5% apply to transfers of immovable property)
• Transfer of business assets
• Donations to trusts, foundations, or charities

While there is no gift tax, the donor should be aware that income generated by gifted assets may be attributed to the donor under general anti-avoidance rules if the gift is not properly structured.

Estate Planning Vehicles

Several legal structures are available for estate planning in Mauritius:

• Trusts: Mauritius has a modern trust law (Trusts Act 2001) supporting both resident and offshore trusts. Trusts are tax-transparent for income tax purposes. No inheritance tax applies to trust assets
• Foundations: Foundations established under the Foundations Act 2012 can hold assets for beneficiaries with flexible succession rules
• Family offices: Wealthy families can establish family offices in Mauritius to manage investments and succession planning
• International wills: Mauritius recognises international wills under the Washington Convention 1973

Property Transfer on Inheritance

When property is transferred upon death, the following costs may apply:

• Registration duty: Standard 5% on the value of the property (no exemption for inheritance transfers)
• Stamp duty: Approximately 0.5% on the transfer value
• Notary fees: Fees for notarial acts related to estate administration (typically 1–2% of the estate value)
• Legal fees: If court proceedings are required for probate or succession

However, there is no inheritance tax on the estate value itself.

FAQs

Do I need to pay tax if I receive a gift of money from my parents in Mauritius?

No, there is no gift tax in Mauritius. You can receive any amount of money or assets as a gift without incurring tax liability. However, if the gifted money generates income (e.g., interest), that income is taxable in your hands.

Is there a limit on the value of gifts that can be given tax-free?

No, there is no limit. Any amount can be gifted tax-free. However, if the gift involves immovable property (land or buildings), the standard property transfer taxes (registration duty 5%, stamp duty 0.5%) apply to the transaction.

Do non-residents benefit from the no-inheritance-tax rule?

Yes, non-residents who own assets in Mauritius (property, shares in Mauritian companies, bank accounts) are not subject to inheritance tax on those assets upon death. However, they may be subject to inheritance or estate taxes in their country of residence.

Disclaimer

This guide provides general information about Mauritian inheritance and gift tax rules for the 2026 tax year. Tax laws may change. Succession law involves complex civil code provisions — always consult with a qualified Mauritian notary, lawyer, or tax advisor for advice specific to your situation. InvestmentKit does not provide tax advice.