The 2025-2026 budget introduces several important changes for expatriates living in Mauritius or considering moving there. Here is a practical summary of the key points: taxation, residency requirements, real estate, vehicles, and tourism.
1. 💰 Taxation
Simplified income tax (IR)
Starting July 1, 2025:
- 0 % up to Rs 500,000
- 10% on the next Rs 500,000
- 20% above
👉 No more confusion with 11 brackets: simplified calculation.
Exceptional contribution for high earners (2025-2028):
- Individuals: +15% if annual income > Rs 12 million (~€240,000)
- Companies: additional contribution (5% for most, 2-5% depending on sector), except for GBC and exempt companies
2. 🛂 Residence permit
Investor
- USD 50,000 → CA Rs 1.5 million in the first year and Rs 20 million over 5 years
- USD 100,000 → CA Rs 1M in the first year and Rs 15M over 5 years
Employee (Professional)
- Pro Pass: salary min. Rs 50,000/month
- Expert Pass: salary min. Rs 250,000/month
Independent (Self-employed)
- Entry ticket: USD 50,000
- Turnover: Rs 750,000 in the first year → Rs 6 million over 5 years
- From the sixth year onwards: minimum of Rs 1.5 million per year
Retiree
- Minimum transfer: USD 2,000/month (instead of 1,500)
- First transfer required within 60 days
- No paid work
- ❌ The restrictive 180 days/year measure was not adopted
3. 🏠 Real estate
Registration fees and property tax: from 5% to 10% as of July 1, 2026
Capital gains tax plan abandoned
👉 For those who want to invest, acting before July 2026 is more advantageous.
4. 🚗 Vehicles
- New fees from June 2025 depending on power and engine type
- Electric: ≤180 kW → 15% | >180 kW → 25%
- Registration tax :
- ❌ Abolished for used vehicles (transfer/resale)
- ⬆️ Increased by 30% for first registrations
- End of the 50% discount for hybrid and electric vehicles
5. 🏨 Tourism
- Tourist tax: €3 per night per tourist (from October 2025)
👉 Residents are not affected by this tax. - Applicable in hotels, residences, guesthouses, estates.
- Exemption: children under 12 years old.
- Collected by establishments and paid to the MRA.
❓FAQs for expatriates
Q: I am already a resident. Do I need to reapply for a permit?
No, the new conditions apply to new applications and renewals.
Q: I am retired. Does the new minimum of $2,000 apply to me?
Yes, for all renewals or new licenses.
Q: If I buy a property in 2025, will I be taxed at 10%?
No, the increase to 10% applies only to purchases made on or after July 1, 2026.
Q: Are my foreign earnings taxed in Mauritius?
No, foreign income is not affected by the local tax reform. It is also necessary to check whether there is a tax treaty between Mauritius and the other country, which is the case for France.
Q: Can I bring my family (spouse, children) with me on my permit?
Yes, via a “dependent” permit. However, this permit does not automatically grant the right to work: a specific application is required for this.
Q: What if I don’t meet the revenue/income thresholds to renew my license?
The permit may not be renewed or may be revoked. Hence the importance of a solid application, realistic projections, and compliance with obligations.
Q: Do I absolutely have to go through a professional for all these steps?
It is not mandatory, but highly recommended. The rules have become stricter, the documents required more numerous, and mistakes can be costly.
➡️You can request my personalized support service to help you put together your application, and here are the services I offer
➡️ or geet in touch with Smart Traveller to secure your application and get a 5% discount on all their services with my code SMART-FPTM
⚠️ Important: this information is provided for informational purposes only and does not replace legal or tax advice. Official texts and implementing decrees are authoritative.
