Mauritius

{"ftc_utility":"medium","fbar_trigger_notes":"US expats in Mauritius typically hold accounts at local banks such as MCB (Mauritius Commercial Bank) or SBM. Any account exceeding USD 10,000 in aggregate at any point during the year triggers FBAR (FinCEN 114) filing. Mauritius bank accounts are reportable foreign financial accounts. FATCA compliance is in place via an IGA signed between Mauritius and the US.","ftc_utility_reason":"Mauritius taxes residents on worldwide income at rates up to 19%, generating creditable foreign tax paid. However, the relatively low Mauritius rates mean the FTC may not fully offset US tax liability on higher income levels. For lower-income expats, the FEIE may be more advantageous. For those with investment income, Mauritius taxes are creditable against US liability but the partial exemption system for certain foreign-source income may reduce the Mauritius tax base.","presence_day_count_notes":"Mauritius does not impose strict day-count visa restrictions that would prevent the 330-day physical presence test. An Occupation Permit or Premium Visa allows continuous legal residence. Standard tourist entry allows up to 180 days without a visa for US citizens, but longer stays require a permit. US expats working legally on an Occupation Permit face no practical barrier to meeting the 330-day test.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":18000,"local_tax_rate_on_earned_income":0.15,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by Mauritius tax residents is subject to Mauritius income tax at progressive rates up to 19%. A credit is available for foreign taxes paid on the same income. Mauritius-source pension income from the National Pensions Fund and similar schemes may be partially or fully exempt depending on the category.","tax_rate":0.19,"locally_taxed":true},"social_security":{"notes":"Under the US-Mauritius tax treaty, US Social Security benefits paid to residents of Mauritius are generally taxable only in the US. Mauritius does not impose additional tax on these amounts for US citizens resident in Mauritius.","locally_taxed":false,"treaty_protection":true},"roth_distributions":{"notes":"Roth IRA qualified distributions are tax-free in the US and, as they represent after-tax contributions with no locally taxable income component, are generally not subject to Mauritius income tax. No specific Mauritius guidance addresses Roth accounts; the general position is that tax-free US distributions would not create a Mauritius tax event.","locally_taxed":false},"us_401k_ira_distributions":{"notes":"The US-Mauritius tax treaty (1989) covers pension income. Under the treaty, US-source pension and retirement distributions are generally taxable only in the US for US citizens, but Mauritius resident non-citizens may have Mauritius tax apply. US citizens resident in Mauritius remain subject to US tax on 401k and IRA distributions. Mauritius may also tax these as foreign income at progressive rates up to 19%, though treaty provisions and foreign tax credits typically eliminate double taxation. Treaty should be reviewed for specific circumstances.","tax_rate":0.19,"locally_taxed":true,"treaty_protection":true}}

{"rate":0,"notes":"Mauritius does not levy a capital gains tax on individuals. Gains from disposal of assets are generally not taxable for either individuals or corporations.","details":{"tax_type":"Capital Gains Tax","country_name":"Mauritius","country_iso_code":"MUS","source_references":["PwC Worldwide Tax Summaries - Mauritius","Mauritius Revenue Authority"],"last_verified_date":"2026-06-03","general_description":"Mauritius has no capital gains tax regime. Neither individuals nor corporations are subject to tax on capital gains arising from the sale of shares, property, or other assets. This applies to both domestic and foreign-sourced gains.","corporate_capital_gains":{"rate":0,"tax_treatment":"Exempt - no capital gains tax applies to corporations in Mauritius."},"individual_capital_gains":{"rate":0,"tax_treatment":"Exempt - no capital gains tax applies to individuals. Gains are not treated as income and are not subject to personal income tax."}}}

{"notes":"Dividends received by Mauritius resident individuals from Mauritius-resident companies are exempt from income tax. No withholding tax is levied on dividends paid to non-residents. Foreign dividends received by resident individuals may be subject to income tax at progressive rates, though a credit for foreign taxes paid is available.","rates":[{"rate":0,"type":"exempt","notes":"Dividends from Mauritius-resident companies are exempt in the hands of resident individuals."},{"rate":0,"type":"withholding","notes":"No withholding tax on dividends paid to non-residents."}]}