Mauritius tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Mauritius tax profile.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Mauritius | 35% | 0% | 0% | not computed | 35% | 0% |
Interest: not computed. Qualifying exempt instrument versus ordinary taxable interest required.
The current rate schedule is for the fiscal period 1 July 2026 to 30 June 2027: the Mauritius fiscal year runs from 1 July to 30 June. The profile's tax year (2025) and its verification date are historical metadata and do not change with the schedule.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Mauritius?
The top rate on a salary is 35%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 35% above MUR 12,000,000. This figure is for the fiscal period 1 July 2026 to 30 June 2027.
How are capital gains taxed in Mauritius?
Mauritius does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Mauritius?
Dividends from a Mauritius company and interest on specified deposits are exempt. Taxable foreign dividends and interest received in Mauritius fall in the ordinary income bands; the source, the instrument, remittance and relief for foreign tax must be classified.
How is crypto taxed in Mauritius?
In our model Mauritius does not tax a private investor's gain on crypto assets.
Does Mauritius tax foreign income?
Only when it is brought in. Mauritius taxes foreign income of residents when it is remitted to Mauritius, with conditions.
Does Mauritius have a wealth tax?
No. Mauritius has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Mauritius have an exit tax for individuals?
Still unassessed. We have not worked out what happens to tax when you leave Mauritius: gains on a private portfolio, business assets, a continuing tie to the country, property income and unpaid tax each need their own review.
What special tax regimes does Mauritius have?
The profile lists conditional tax and residence arrangements. Whether one applies to you depends on eligibility, approval, the source of the income and when you arrived; an immigration or company status alone gives no personal tax concession.
When do you become tax resident in Mauritius?
The Mauritius day test (183-day and 270-day tests): 183 days in the July–June income year, or 270 over that and the prior two. Domicile also makes you resident unless your permanent place of abode is outside Mauritius.
Residence decides whether Mauritius taxes you on these rates. See the Mauritius day-count test and count your own days.
Sources
The Mauritius profile cites 5 sources for these rules, 5 of them from a government or a statute.
- FinanceAct14/2026 section 7 and 28:35% band and FSC duration · official, retrieved 2026-11-03
- Resident foreign receipts; local-source work distinct · official, retrieved 2026-11-03
- Domestic dividends and qualifying interest exemptions · official, retrieved 2026-11-03
- Whole monthly basic rate and separate bonus · official, retrieved 2026-11-03
- July 2026 monthly NSFceiling and coverage · official, retrieved 2026-11-03
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Mauritius with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Mauritius side by side with other countries, see every country or try the live demo.
Other countries in Africa: Malawi, Mozambique, Namibia, Nigeria, Rwanda, Senegal.