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Mauritius: Taxes and Costs

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Rental income tax
is moderate in Mauritius

Effective Tax Rate on Rental Income
Monthly Income	US$1,500	US$6,000	US$12,000
Tax Rate	11.95%	12%	12%
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INDIVIDUAL TAXATION

Non-residents are taxed only on their income from sources in Mauritius. The fiscal year in Mauritius runs from 01 July to 30 June.

Non-residents can own real property in Mauritius through the Permanent Resident Scheme (PRS).

INCOME TAX

As of 01 July 2008, a flat tax rate of 15% will be applied on all taxable income.

RENTAL INCOME
All rental income of non-residents is taxed at a flat rate of 15%, withheld by the tenant. Income-generating expenses are deductible when computing for the taxable income.

Any individual who owns more than one residence or owns a property costing more than MUR2 million (US$60,241), is now required to file an income tax return, whether his income is taxable or not.

CAPITAL GAINS
No capital gains tax is levied in Mauritius.

PROPERTY TAX

National Residential Property Tax (NRPT)

This tax is levied on residential properties in Mauritius. The tax base is the total surface area for residential land, or the floor area for flats and apartments.

Mauritius - more data and information

• Guide to buying houses and registering property sales in Mauritius

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