Tax residency in Mauritius: the 2026 guide
An Indian Ocean base with a flat 15% (often effectively ~10%), no CGT and a premium long-stay visa.
Mauritius applies a flat 15% income tax, often reduced to an effective ~10% through reliefs, with no capital gains tax and no inheritance tax. Foreign income is generally taxed only when remitted. The Premium Visa allows long stays, and residency is available via property investment or work.
How residency in Mauritius works
The Premium Visa offers a renewable long-stay option for remote workers and retirees. Longer-term residency comes via qualifying property investment (from a set threshold) or employment/occupation permits, with a path toward permanent residence.
How your income is taxed
Income is taxed at a flat 15% (effectively lower with reliefs), and there is no capital gains tax or inheritance tax. Foreign-source income is generally taxable only if remitted to Mauritius, giving planning flexibility. The jurisdiction is a well-known financial hub for Africa and Asia.
Requirements & cost at a glance
| Item | Detail |
|---|---|
| Income tax | 15% flat (effective ~10% with reliefs) |
| Capital gains tax | None |
| Inheritance tax | None |
| Long-stay | Premium Visa |
| Foreign income | Taxable if remitted |
Who it suits
Best for investors, retirees and entrepreneurs wanting a low-tax, no-CGT island base with strong financial services and a comfortable climate.
Making the move, step by step
Choosing Mauritius is only half the job. To actually benefit you must become tax resident here and stop being tax resident where you are now — meeting the local day-count or ties test, obtaining a tax residency certificate, and formally cutting ties to your former country.
Watch for an exit tax on the way out, and the tie-breaker rules in any double tax treaty between Mauritius and your current home. Our full walk-through: how to establish tax residency abroad.
Where it fits in a borderless plan
Residency is one flag of several. Most people pair a base like Mauritius with offshore capital structuring and a self-custody plan for their Bitcoin. See the wider map in countries with no income tax in 2026.
Frequently asked questions
Does Mauritius tax capital gains?
No — Mauritius has no capital gains tax and no inheritance tax, and income is taxed at a flat 15% (often effectively lower with reliefs).
What is the Mauritius Premium Visa?
A renewable long-stay visa for remote workers, retirees and others, letting you live in Mauritius while working for foreign clients or employers.
Is foreign income taxed in Mauritius?
Generally only if remitted to Mauritius, which allows careful planning of where you hold and bring in money. Confirm current rules for your situation.
Official sources
Rules change — always confirm the current position with the primary authority:
Ready to build your borderless plan?
Book a private strategy call — we'll map your residency, capital and Bitcoin setup end to end.