Living in Mauritius: tax residency, income tax rates and tax treaty with France

In Mauritius, the tax authorities define residency by domicile (except for permanent residence outside Mauritius) or by length of stay: 183 days or more in the tax year, or 270 days or more in the two preceding tax years, according to their website. Personal income tax is progressive, with three brackets: 0, 1, 1, 3, and 20. It is crucial to carefully review how the tax authorities describe the taxation of foreign income, as their two websites do not provide consistent information.

Mauritian resident: home address, 183 days or 270 days

The Mauritius Revenue Authority (MRA) "Foreign Income" page defines an individual resident as someone whose domicile is in Mauritius, unless their permanent place of residence is outside Mauritius. It adds two presence criteria: having been present in Mauritius for 183 days or more in the tax year, or 270 days or more in total over the two preceding tax years. When these criteria are met, the individual is subject to Mauritian tax.

Non-residents are taxed only on their net Mauritian-source income. They are not entitled to the deductions, allowances, and exemptions available to residents. To be certified as a resident for a given income year, a Tax Residence Certificate must be obtained from the Director-General of the MRA.

The page does not show an update date. The exact wording of the 270-day rule can be found in Mauritian law, which we have not consulted.

Foreign income: two formulations, one local verification

This is what the Mauritian administration says, without us being able to reconcile them.

For a resident who holds accounts, contracts, or companies outside of Mauritius, the difference is significant. It must be clarified by a Mauritian professional before any decision is made to transfer funds. This page does not provide a definitive answer.

The scale and the end of the solidarity contribution

According to the MRA's "Obligation to file a return" page, the applicable rate schedule from July 1, 2025 is as follows, in Mauritian rupees (Rs):

The "Reliefs, Deductions & Allowances" page indicates a rate of 0.% on the first Rs 500,000 of taxable income, in a section dedicated to the income year ending June 30, 2027. We did not consult the full table there: please check the tax schedule for your specific year. Taxable income is gross income less allowed deductions, exemptions, and allowances.

The MRA also indicates that the Solidarity Levy is abolished from 1 July 2023.

Declare: from when

According to the MRA's "Obligation to file a return" page, a person who receives emoluments, a pension, or income from employment, rent, or other sources must file an income tax return if they:

• is registered with the MRA (assigned tax account number); ;
• receives taxable income, whether registered or not; ;
• has a net income exceeding the amounts in category A of the reliefs, deductions and allowances, per year; ;
• has, over a year of income, a total net income exceeding Rs 500,000; ;
• has a gross business income exceeding Rs 2 million per year; ;
• has emoluments on which a deduction has been made; ;
• has income subject to withholding tax.

The page does not specify the deadlines or the duration of the income year.

Residence permits: Premium Visa and occupation permit

The Premium Visa allows a one-year stay, renewable. It is intended for foreigners coming for an extended stay as tourists, retirees, or professionals, including their families. Holders can run a business or work remotely from Mauritius; the Passport and Immigration Office website does not address local employment. It specifies that the visa is free and can be applied for on the Economic Development Board website.

The Occupation Permit allows you to work and reside in Mauritius, in three categories: investor, professional, and self-employed worker. According to the immigration page dedicated to the Residence Permit, a person wishing to seek employment may be refused entry if they do not hold a permit. Income requirements and specific thresholds are not detailed here.

What the 1980 convention changes for a resident of Mauritius

The Franco-Mauritian convention of December 11, 1980 applies to residents of one or both states. Five rules are relevant to a resident of Mauritius who maintains ties with France.

• Dual residence. Article 4, paragraph 2, establishes, in order of priority, the permanent home (if the home exists in both States, the closest personal and economic ties, or center of vital interests), habitual residence, nationality, and then the agreement of the competent authorities. Habitual residence also applies if the center of vital interests cannot be determined or if there is no home in either State.
• Dividends. Article 10, paragraph 2, caps the withholding tax at 5 % of the gross amount for a company that directly holds at least 10 % of the capital, and at 15 % in other cases. Paragraph 3, which applies "notwithstanding" paragraph 2, concerns dividends paid by a Mauritian company to a resident of France: these are taxable in Mauritius, up to the Mauritian corporate income tax rate, as long as these dividends are deductible for the company.
• Capital gains on securities. Article 13, paragraph 4, reserves them to the State of residence of the transferor, excluding real estate and other cases covered by the article.
• Pensions. Article 18, paragraph 1, makes pensions and similar remuneration paid in respect of previous employment taxable only in the recipient's State of residence, subject to Article 19, paragraph 2. Paragraph 3 sets aside this rule if the recipient is not subject to tax on such income in the State of which they are a resident, according to the laws of that State: in such cases, the income is taxable in the State from which it originates. Social security pensions (paragraph 2) are taxable only in the State whose laws govern their payment.
• Other income. Article 22 reserves them to the State of residence.

Our page on the France-Mauritius tax treaty details these items.

Taxable income of Rs 2,400,000: numerical example (fictitious profile)

Situation. A fictitious corporate finance consultant moved to Mauritius on a Premium Visa. Her annual Mauritian taxable income amounts to Rs 2,400,000.

Issue. She wants to estimate her Mauritian tax liability before deciding between transferring funds and keeping her investments outside of Mauritius.

Strategy. It applies the scale published by the MRA from July 1, 2025, then has the scope of taxable income and the rule on foreign income confirmed by a Mauritian professional.

Result. The tax amounts to Rs 330,000: 0 on the first Rs 500,000, Rs 50,000 on the second tranche (10 %) and Rs 280,000 on the remainder (20 % of Rs 1,400,000). The average rate is 13.75 % of taxable income.

What changes depending on your situation

• The number of days spent in Mauritius in the income year and the two preceding years, and your home address (except for permanent residence outside Mauritius).
• The nature of your income: salary, employment, dividends, pension, foreign income.
• The location of your accounts and contracts, and the rule regarding foreign income.
• The chosen residence permit.
• Your links with France: if one of the criteria of article 4 B of the CGI remains, you can remain domiciled in France.

This page does not cover Mauritian social security, retail exemptions, corporate taxation, or local investments. No results are guaranteed.