Mauritius (MU)
Indian Ocean island state with bilingual English-French administration, strong financial services, occupation permits, premium visa options, beaches, private healthcare and a high-trust but paperwork-heavy expat environment.
2026 Annual Changes — Mauritius
Updated thresholds, benefits, and regulatory changes effective this year.
Mauritius 2026 planning is shaped by restructured Occupation Permit tiers (ProPass/Expert Pass), a property transfer duty increase to 10% for non-citizens from July 2026, a combined work+residence permit replacing separate documents, the CSG contribution structure, VAT at 15%, and minimum wage MUR 17,745/month. Major regulatory changes affect high-value property buyers and employers of foreign workers.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Personal Income Tax — Bands Progressive personal income tax applied on net taxable income (after deductions and reliefs) for residents. | First MUR 500,000 net taxable income/year: 0%. MUR 500,001–1,000,000: 10%. Above MUR 1,000,000: 20%. Fair Share Contribution (FSC) of 10% additional charge applies to individuals with net income above MUR 12,000,000/year. Young persons (ages 18–25) earning ≤MUR 1,000,000/year: fully exempt from income tax. | — | 2025-07-01 (FY 2025/26) |
| CSG — Contribution Sociale Généralisée CSG (mandatory social contribution) applies to employed persons with income-based tiers for both employees and employers. | Employees earning ≤MUR 50,000/month: 1.5% CSG. Employees earning >MUR 50,000/month: 3% CSG. Employer contribution: 3% (on salary ≤MUR 50,000/month) or 6% (on salary >MUR 50,000/month). NSF (National Savings Fund): employee 1% (capped at MUR 28,570/month) + employer 2.5%. | — | 2026 |
| VAT Standard VAT rate unchanged. Foreign digital service suppliers now required to register for VAT from January 2026. | 15% standard VAT. Foreign digital/e-service providers supplying Mauritius-based consumers must register for VAT from 1 January 2026 (no turnover threshold). Registration via MRA portal (mra.mu). | 15% (unchanged) | 2026-01-01 |
| Minimum Wage National minimum wage increased from 1 January 2026. | MUR 17,745/month (base MUR 17,110 + mandatory monthly compensation MUR 635) | MUR 17,110/month | 2026-01-01 |
| Occupation Permit — ProPass and Expert Pass EDB restructured Occupation Permit into two tiers (ProPass and Expert Pass) with a new Young Professional Permit, all valid for 10 years. | ProPass (skilled specialists, technicians, middle management): minimum MUR 30,000/month basic salary. Expert Pass (executives, directors, senior specialists): minimum MUR 250,000/month basic salary. Young Professional Permit (recent graduates under 35): minimum MUR 25,000/month. All permits valid 10 years and renewable. | Single Occupation Permit with RP/EP categories | 2025 (in effect for 2026 applications) |
| Property — Transfer Duty Increase for Non-Citizens Registration duty and Land Transfer Tax on residential property purchases by non-citizens increased substantially from 1 July 2026. | From 1 July 2026: 10% registration duty + 10% Land Transfer Tax on residential property purchases by non-citizens (total effective transfer cost increases significantly). Minimum investment in approved schemes (PDS, IRS, RES, Smart City, IHS): USD 375,000. | 5% registration duty + 5% Land Transfer Tax | 2026-07-01 |
| Combined Work and Residence Permit New unified permit replaces separate work permit and residence permit documents for employed foreign nationals, issued under a single unique ID. | Single combined document with unique permit ID. Employer compliance review by EDB at Year 5 milestone; permit may be revoked if salary or employment conditions no longer met. Apply/manage via EDB portal (edbmauritius.org). | Separate Occupation Permit and Residence Permit documents | 2025 (in effect for 2026) |
| Tax Year and Filing Deadline Mauritius individual income tax year runs 1 July to 30 June. Returns for FY 2025/26 are due in September 2026. | FY 2025/26 ends 30 June 2026. Individual tax returns due by 30 September 2026. File via MRA e-services portal (mra.mu). PAYE employees whose only income is employment income may not need to file if tax is correctly withheld. | — | 2026-09-30 |
| Premium Visa and Innovator Permit Mauritius Premium Visa allows a one-year stay for remote workers or investors, renewable, and convertible to an Occupation Permit. | Premium Visa: 1 year, renewable; no minimum income requirement for initial application but financial self-sufficiency required. Innovator Occupational Permit: 10-year permit for start-up founders; requires 20% R&D expenditure ratio or registration with an EDB-accredited incubator. No minimum investment capital requirement. | — | 2026 |
| Cyclone Season — Insurance Requirement Cyclone season (November–April) is a mandatory insurance and preparedness planning item. Home insurance must be checked for cyclone coverage. | November 2026 – April 2027 next risk window. Verify home contents and structure insurance includes cyclone/tropical-storm coverage. Mauritius Meteorological Services (mauritiusmetservice.com) issues class 1–4 warnings; Class 3 means stay indoors. | — | 2026-11-01 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Check permit expiry and confirm salary meets current ProPass (MUR 30k) or Expert Pass (MUR 250k) threshold.
- 2
Review tax residence day count for FY 2025/26 (ending 30 June 2026) — 183 days in Mauritius triggers full residency.
- 3
Renew medical and evacuation insurance; confirm annual policy is current.
- 4
Update bank KYC/source-of-funds documents if not refreshed in 12 months.
- 5
Review school fees and school year enrolment calendar.
- 6
Check cyclone-season insurance coverage on home contents — verify policy includes tropical storm damage.
- 7
If purchasing property: review the July 2026 transfer duty increase (non-citizens) before transacting.
- 8
Back up permit, passport, property title and insurance documents to secure cloud storage.
Where to Track Annual Changes
-
Economic Development Board (EDB) — edbmauritius.org — Occupation Permits, investment schemes, property residency
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Mauritius Revenue Authority (MRA) — mra.mu — income tax, VAT, CSG, filing deadlines
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Labour and Industrial Relations — labour.govmu.org — minimum wage, employment law
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Government portal — govmu.org — budget announcements and Finance Act updates
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Mauritius Meteorological Services — mauritiusmetservice.com — cyclone warnings
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Bank of Mauritius — bom.intnet.mu — exchange rate, banking regulation
Mauritius Budget and Finance Acts can update thresholds mid-year. The July 2026 property transfer duty increase is a significant cost for non-citizen buyers — transact before 1 July 2026 if possible. Verify all EDB permit thresholds at edbmauritius.org and MRA tax rates at mra.mu before relying on figures for investment or relocation decisions.
Annual Changes
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