Mauritian taxation is simple, but status changes everything. This guide focuses on personal income tax, with useful rules for residents, non-residents, and new arrivals.mra.mu)
If you are also preparing your installation, the homepage dedicated to expatriation in Mauritius presents the comprehensive support offered to secure the major stages of the project.
Tax resident or non-resident: the difference that changes everything
In Mauritius, a tax resident is taxed on their worldwide income, while a non-resident is only taxed on Mauritian-source income. For individuals, the official tax rates applied since July 1, 2025, are 0 % up to Rs 500,000, 10 % on the next Rs 500,000, and then 20 % above that. The fee schedule and filing cases published by the MRA They also remind us that filing a tax return becomes mandatory in several income situations. (mra.mu)
Example : On an annual taxable income of Rs 1,200,000, the tax amounts to Rs 90,000. This is a direct consequence of the tax brackets above. (mra.mu)
Beyond the basic tax scale, very high incomes may also be subject to the Fair Share Contribution when the threshold of Rs 12 million is exceeded; this levy is added to income tax and applies to the excess.mra.mu)
Quick comparison of the two statuses
| Key point | Tax resident | Non-resident |
|---|---|---|
| Taxable base | Income from Mauritian sources and foreign income taxable under residency. | Net income from Mauritian sources only. |
| Reliefs, deductions and allowances | Yes, if the applicable conditions are met. | No, according to MRA rules. |
| Scale for natural persons | 0 % up to Rs 500,000, 10 % on the next Rs 500,000, 20 % beyond. | |
| Proof of residence | Tax Residence Certificate available from the MRA. | Status depends on the residency test applied by the MRA. |
This comparison summarizes the rules published by the MRA regarding residency, foreign income, deductions, and the tax brackets for individuals. (mra.mu)
How to become a tax resident in Mauritius?
The MRA considers a person to be a resident if they have their domicile in Mauritius, unless their permanent residence is abroad, or if they have been present in Mauritius for at least 183 days in the tax year, or 270 days cumulatively over the two preceding years. If you wish to be certified as a resident for a given year, the application for a Tax Residence Certificate should be made to the Director General of the MRA. (mra.mu)
- You are a resident if your home is in Mauritius, unless your permanent place of residence is outside the country.
- You are a resident if you have stayed in Mauritius for at least 183 days during the income year.
- You are also considered a resident if you have accumulated 270 days or more in the two previous years of income.
In practice, this tax status must be carefully checked before planning an expatriation, especially if you retain income in France or another country. (mra.mu)
What income is taxable in Mauritius?
The Mauritius Revenue Authority (MRA) classifies as foreign income any income originating outside Mauritius, including salaries, directors' fees, annuities, pensions, business profits, rents, investment income, and interest. For a tax resident, this income is taxable in Mauritius. For a non-resident, only Mauritian-source income is considered, on a net basis and without any reliefs, deductions, or allowances. (mra.mu)
Concrete example: rents, salaries and business income
Rental income in Mauritius remains Mauritian-source income. In practice, if you are a resident, the rent is added to your overall taxable income; if you are a non-resident, the net rental income is taxable in Mauritius, but you cannot use the reliefs and deductions available to residents. (mra.mu)
To prepare the other aspects of the move, the practical guides for expatriation usefully complement this tax benchmark.
Tax return in Mauritius: deadlines and useful tips
For individuals, the MRA indicates a standard delivery time to September 30, The deadline is extended to October 15 if the declaration is filed electronically and payment is made by ATM or mobile payment. If September 30 falls on a Sunday or a public holiday, the deadline is postponed to the next working day. (mra.mu)
- Check if you fall under a case of mandatory filing, particularly in the presence of wages, pensions, rents, self-employment or other taxable income.
- Gather your supporting documents for income and expenses before opening your tax return.
- Submit your return within the official deadlines, especially if you are using e-filing and electronic payment.
The MRA also clarifies that a declaration may be required even when certain income has already been subject to withholding tax. (mra.mu)
France-Mauritius tax treaty: what is its purpose?
The tax treaty between France and Mauritius is available on the official tax.gouv fact sheet dedicated to Mauritius. It aims to avoid double taxation of income between the two countries. On the French side, the Ministry of Foreign Affairs points out that tax residence depends in particular on the household, professional activity, and center of economic interests. (impots.gouv.fr)
In practice, the convention does not apply automatically and uniformly to all income. You must cross-reference your tax residence, the nature of the income, and the country of origin to determine which country taxes first and how to avoid potential double taxation. (impots.gouv.fr)
FAQ about taxes in Mauritius
What is the applicable tax rate for residents and non-residents in Mauritius on personal income?
The tax scale applicable to individuals, since July 1, 2025, is as follows: 0 % up to Rs 500,000, 10 % on the next Rs 500,000, and then 20 % above that. The difference between residents and non-residents lies not in a separate special rate, but in the taxable base and access to reliefs, deductions, and allowances. A resident can be taxed on their worldwide income, while a non-resident is limited to income from Mauritian sources. (mra.mu)
How to become a tax resident in Mauritius and what conditions exactly must be met?
The MRA (Mauritius Revenue Authority) recognizes three main criteria: having your domicile in Mauritius, unless your permanent residence is elsewhere; having stayed in Mauritius for at least 183 days during the tax year; or having accumulated 270 days or more over the two preceding years. If you need to prove this status for a given year, you must apply for a Tax Residence Certificate from the Director General of the MRA. (mra.mu)
Are rental incomes received in Mauritius taxable and at what rate for a resident vs. a non-resident?
Yes, rental income from a property located in Mauritius is considered Mauritian-source income. For a resident, it is included in the overall tax calculation and is subject to the personal income tax rates. For a non-resident, the MRA (Mauritius Revenue Authority) indicates that only net Mauritian-source income is taxable, without any reliefs, deductions, or allowances. In other words, the basic tax rate remains the same, but the tax base and tax benefits differ depending on the resident's status. (mra.mu)
Does the double taxation agreement between France and Mauritius apply to my income and how can I benefit from it?
Yes, if your situation falls within the scope of the treaty and your tax residence is correctly determined. The Franco-Mauritian treaty aims to prevent the same income from being taxed twice. In practice, it is necessary to verify the nature of the income, your tax residence, and the rules governing the allocation of taxing rights between France and Mauritius. To ensure a sound analysis, consistency between the treaty, your family situation, your business activity, and your income streams is essential. (impots.gouv.fr)
What is the filing procedure and deadlines for income tax in Mauritius?
The MRA (Mauritius Revenue Authority) sets a standard filing deadline of September 30th, with an extension to October 15th for taxpayers who file electronically and pay via ATM or mobile payment. Filing a tax return may become mandatory depending on the income received, including salaries, pensions, rent, employment income, or income already subject to withholding tax. It is therefore best to plan ahead, check the thresholds, and prepare your supporting documents before the deadline. (mra.mu)
And now ?
If you want a broader scope for your project, the’full support in Mauritius can help you align taxation, residence and installation in a consistent manner from the outset.
