Mauritius Tax Guide
In 2026, the top personal income tax rate in Mauritius is 35% and the corporate tax rate is 15%. Checked against official guidance on 12 October 2026. There is also a special tax regime that can lower the bill for people who qualify.
- Personal income
- 35%Top rate above MUR 12m from 1 July 2026
- Corporate
- 15%
- Special regime
- Yes
At a glance
| Personal income tax (top rate) | 35%Top rate above MUR 12m from 1 July 2026 |
|---|---|
| Corporate tax | 15% |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | Yes |
Source: official guidance· last verified 12 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Mauritius residency rule
Mauritius residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Mauritius
Regulatory stabilityStable1 rule change in 24 months, rules have held steady. See how Mauritius ranks.
Move, incorporate, and bank in Mauritius
Mauritius on Heed isn't just a tax profile. It's a full mobility surface, residency programmes, company structures, and banking options, all sourced and cross-linked.
A first look. Matching these programmes, structures and providers to your own situation is on Pro.View Pro
What Heed tracks in Mauritius
Legislative changes
Every published amendment, draft, and consultation touching Mauritius tax law.
Residency thresholds
Day counts against Mauritius residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Mauritius.
Mauritius tax, common questions
Is Mauritius a tax haven?
Mauritius operates a special tax regime that offers meaningful advantages versus standard residency. Whether it qualifies as a tax haven depends on your income mix and structure. Heed tracks the regime conditions and flags changes in real time.
What is the income tax rate in Mauritius?
The top personal income tax rate in Mauritius is 35% (top rate above MUR 12m from 1 July 2026). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Mauritius tax cryptocurrency?
Crypto taxation in Mauritius varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Mauritius to become tax resident?
Tax residency in Mauritius is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Mauritius have a digital nomad visa or special regime?
Mauritius offers a special tax regime that nomads and expats use to optimise their position. Eligibility and benefits change. Heed flags amendments and treaty updates the day they happen.
How does Mauritius compare with other Africa jurisdictions?
Heed ranks Mauritius alongside every other jurisdiction in Africa on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
How Heed tracks Mauritius
Mauritius surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Mauritius's full tax profile.
Track Mauritius on your Heed dashboard. Pro ($399 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
Already have an account? Sign in