How much does an expat really pay in Mauritius? Short answer: income tax is capped at 20%, with a progressive three-band scale (0%, 10%, 20%), and there is no social levy, no property tax, no wealth tax and no capital gains tax. A tax treaty signed with France prevents double taxation for French residents, and Mauritius has similar treaties with many other countries. Here is how it all fits together in 2026.
Becoming a Mauritian tax resident
You are in principle a tax resident of Mauritius if you spend more than 183 days a year there, or if the island becomes the centre of your life interests. The residence permit (through a property purchase from USD 375,000, an Occupation Permit or as a retiree) is the administrative door in; tax residency is decided by your actual presence and situation.
An important point: leaving your home country for tax purposes takes preparation. As long as your main economic interests remain there (business, family, assets), its tax authority may continue to treat you as a resident. Have your situation validated by a professional before you leave.
The 2026 Mauritian scale: 0, 10 and 20%
| Annual taxable income | Rate |
|---|---|
| Up to Rs 500,000 (around €10,000) | 0% |
| From Rs 500,001 to Rs 1,000,000 (around €10,000 to €20,000) | 10% |
| Above Rs 1,000,000 | 20% |
This scale applies to all income taxable in Mauritius, including the rents from your Mauritian property. By comparison, the top French marginal band reaches 45%, before social levies. And Mauritius has no equivalent of the French CSG-CRDS on capital income.
What does not exist in Mauritius
The list often makes newcomers smile:
- No property tax and no council tax;
- No wealth tax (there is no equivalent of the French IFI);
- No capital gains tax on property for individuals;
- No inheritance tax in the direct line;
- No tax on dividends paid by Mauritian companies.
On the corporate side, company tax is 15%, which explains the island's appeal to entrepreneurs, as detailed in the settlement routes on our residence permit page.
The France-Mauritius tax treaty
France and Mauritius are bound by a double-taxation treaty signed in 1980. The principle: each category of income has its country of taxation, and you never pay twice on the same income.
In practice for a Mauritian resident: the rents from your properties located in Mauritius are taxed in Mauritius (on the gentle scale above); French-source income (rents from a property kept in France, for example) remains taxed in France under the treaty's rules. The precise allocation depends on your situation: this is THE topic where professional tax advice pays for itself in the first year.
What it changes for an investor
Take an investor collecting €12,000 of annual rent in Mauritius, our standard example from the article on investing in Mauritius from €150,000: the first Rs 500,000 (around €10,000) are not taxed, the rest is taxed at 10%. Total tax: a few hundred euros. The same rental flow in France would be taxed on the scale plus 17.2% of social levies. The difference in net yield is often more decisive than the difference in purchase price.
At purchase, also factor in the acquisition costs, 12 to 15% of the price since July 2026: it is the real entry cost, but it is paid once and for all.
Frequently asked questions
Is my pension taxed in Mauritius?
It depends on its nature. Private pensions of a Mauritian resident are generally taxable in Mauritius, on the local scale; public pensions follow specific rules set by the treaty. Our article on retiring in Mauritius covers the lifestyle; for the precise tax mechanics, have your case validated by a specialist.
Will I still pay taxes at home after leaving?
Only on income sourced there (rents from a property kept at home, certain pensions...), according to the treaty's rules. Your Mauritian income falls under Mauritius.
Can the Mauritian scale change?
As everywhere, the finance act evolves: the current three-band scale (0/10/20%) is in force in 2026, and property registration duty, for example, has just moved to 10%. Tracking these changes is our job: our content is updated with every change.
This article presents the general framework in force in 2026 and does not replace personalised tax advice. To discuss your project as a whole, contact us: we can also point you to the right tax advisers.
