Individuals, irrespective of nationality, deriving income from sources within Mauritius are subject to Mauritian income tax on all such income, whether or not they are resident.
Resident individuals are subject to Mauritian income tax on their worldwide income from all sources. However, income derived from outside Mauritius is taxable only to the extent that it is received in Mauritius.
Income from employment duties performed in Mauritius is deemed to have been derived from Mauritius, even if the related remuneration is received outside Mauritius.
Personal income tax rates
As of 1 July 2018, the tax rate of 15% will be reduced to 10% on annual net income derived by an individual of up to 650,000 Mauritian rupees (MUR). Net income derived above MUR 650,000 will be taxed at 15%.
Local taxes on income
There are no local taxes on income in Mauritius.