Country tax profile · 2026
Mauritius income tax
How Mauritius taxes income
Mauritius taxes personal income at rates up to 20%. Modified remittance basis: foreign income is taxed only if it is received in Mauritius.
Compiled by MyNomadWorld for Mauritius and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Mauritius income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 500,000 MUR | 0% |
| up to 1,000,000 MUR | 10% |
| over the top bracket | 20% |
National brackets; local or regional surcharges may apply on top.
How Mauritius's income tax compares
Mauritius's top income tax of 20% is the 139th highest of the 197 countries we track, against a global average of 27.9% and a Africa average of 31.2%.
Countries with a similar income tax
Afghanistan (20%) · Guinea (20%) · Madagascar (20%) · South Sudan (20%) · Sudan (20%) · Georgia (20%)
Who is a tax resident of Mauritius?
Presence >=183 days in an income year, or >=270 days over the current and preceding two years, or domicile in Mauritius (unless permanent home abroad).
Related Mauritius taxes
Moving to Mauritius?
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What is the income tax rate in Mauritius?
Mauritius taxes personal income at rates up to 20%. Modified remittance basis: foreign income is taxed only if it is received in Mauritius.
Can expats pay less income tax in Mauritius?
Yes. Under the Flat effective 15% / remittance-based regime, qualifying new residents pay about 15.0% instead of the 20% headline rate.