Tax Residency When Moving from the UAE to Mauritius
How Mauritius decides you are tax resident, what that means for income you keep in the UAE, and what to check before you leave.
Moving your personal tax residency from the UAE to Mauritius changes what you owe, not just where you live. Mauritius treats you as tax resident if you spend at least 183 days in the country during the income year (1 July–30 June), or 270 days over the current and two preceding income years, or if you are domiciled there. Once resident, Mauritius-source income is taxed, and foreign-source income is also taxed, but only when you remit it to Mauritius.
From 1 July 2026, personal income tax is progressive under the Finance Act 2026: 0% on the first MUR 500,000, 10% up to MUR 1,000,000, 20% up to MUR 12,000,000, and 35% above that — there is no flat rate. Mauritius does not levy capital gains tax, inheritance tax, or dividend withholding tax, which affects how investment income is structured once resident. The UAE–Mauritius double taxation agreement, in force since September 2019 on the UAE side and February 2020 on the Mauritius side, matters if you keep UAE income or a UAE company after moving: its tie-breaker rules help decide which country has taxing rights if both could treat you as resident.
Leaving the UAE matters too: a UAE tax residency certificate generally cannot be obtained once you have left, so check your UAE tax residency status and any exit steps before departure. Your home country's rules may still apply, since some countries tax citizens rather than residents. Outcomes depend on individual circumstances; this page is general information, not tax advice.
What Determines Your Mauritius Tax Position
Mauritius Tax Residence Tests
You become Mauritius tax resident by meeting any one of three tests: spending at least 183 days in the country during the income year (1 July to 30 June), spending at least 270 days across the current and two preceding income years, or being domiciled in Mauritius. Only one test needs to be met, and each is assessed on your actual presence and circumstances, not intention alone.
Progressive Rates From 1 July 2026
Mauritius personal income tax became progressive from 1 July 2026 under the Finance Act 2026, replacing the earlier flat structure: 0% on the first MUR 500,000, 10% up to MUR 1,000,000, 20% up to MUR 12,000,000, and 35% on income above that. The rate applies band by band, so only income within each bracket is taxed at that bracket's rate.
Remittance Basis for Foreign Income
As a Mauritius tax resident, your foreign-source income is taxed only when you remit it to Mauritius — income kept and used abroad is not taxed there. This makes the timing and structure of transfers into Mauritius a genuine planning question for individuals with UAE or other foreign income, and it should be reviewed on a case-by-case basis before you relocate.
No Capital Gains, Inheritance or Dividend Withholding Tax
Mauritius does not levy capital gains tax, inheritance tax, or withholding tax on dividends. For someone moving from the UAE, where there is also no personal income tax, this narrows the practical difference to how ongoing income is taxed rather than how gains, transfers, or dividend distributions are treated once you become Mauritius resident.
UAE–Mauritius Double Taxation Agreement
The double taxation agreement between the UAE and Mauritius has been in force since 1 September 2019 on the UAE side and 1 February 2020 on the Mauritius side. Its tie-breaker provisions help determine which country has taxing rights if you could be considered resident in both — relevant if you keep UAE income, property, or a UAE company after moving.
Leaving UAE Tax Residency
Once you leave the UAE, a UAE tax residency certificate generally can no longer be obtained for periods after your departure. Before you move, check your UAE tax residency status directly with the relevant UAE authority, and confirm any filing, visa, or deregistration steps that apply to your specific situation — this page does not cover UAE-side procedure in detail.
Home-Country Rules May Still Apply
Tax residency in Mauritius does not automatically override your obligations elsewhere. A small number of countries tax their citizens on worldwide income regardless of residence, and some jurisdictions apply their own exit or reporting rules when a citizen or long-term resident leaves. Check your citizenship-based obligations separately from the Mauritius analysis.
How This Plays Out by Profile
Salaried or Professional
If your main income is a salary or professional fees, Mauritius tax residence brings that income within the progressive bands once you meet a residence test — 0% up to MUR 500,000, then 10%, 20%, and 35% on higher tranches. If the employer or client is outside Mauritius and payment is received and kept abroad, remittance-basis rules mean it is only taxed when brought into Mauritius; if you work for or invoice a Mauritius entity, or transfer funds locally for living costs, that income or remittance is taxed in the ordinary way. A Professional Occupation Permit route may apply if you plan to work in Mauritius; eligibility should be assessed individually.
Business Owner Receiving Dividends
If you own a UAE (or other foreign) company and draw dividends personally, Mauritius does not tax dividends with withholding tax, and Mauritius residents are not taxed on foreign dividends unless and until those funds are remitted to Mauritius. Keeping the company and reinvesting profits abroad, versus bringing dividends into Mauritius for living expenses or investment, produces different outcomes and should be planned before you become resident, not after. If the company itself is also considered managed from Mauritius, its own tax residence may be affected, which is a separate question from your personal position.
Investor With Foreign Portfolio Income
For an investor holding foreign shares, funds, or interest-bearing accounts, Mauritius taxes that income only on remittance, and there is no Mauritius capital gains tax on disposals. This means realised gains and interest can often stay invested abroad without an immediate Mauritius tax event, while amounts you transfer to Mauritius for spending or local investment enter the ordinary progressive bands. The UAE–Mauritius double taxation agreement may also be relevant if UAE-source investment income or accounts are involved, and should be reviewed against your full asset picture, not assumed to apply automatically.
Frequently Asked Questions
How do I become tax resident in Mauritius?
You meet Mauritius tax residence if you satisfy any one of three tests in an income year (1 July to 30 June): at least 183 days physically present in Mauritius, at least 270 days across the current and two preceding income years, or being domiciled in Mauritius. There is no minimum investment or permit requirement tied to the residence test itself, though most people arriving from the UAE hold a residence or occupation permit that allows them to be present. Which test applies to you depends on your actual travel pattern and should be reviewed individually.
Will I pay tax on income I keep in the UAE?
Not immediately. Mauritius taxes resident individuals on foreign-source income only when it is remitted to Mauritius, so income earned and kept in a UAE bank account or investment is not taxed there while it stays abroad. It becomes taxable in Mauritius once you transfer it in, for example to cover living costs or make a local investment. The rule applies to the remittance itself, not to the original source of the funds, and how you time and document transfers matters for a clean tax position.
What are the personal tax rates once I am resident?
From 1 July 2026, Mauritius personal income tax is progressive under the Finance Act 2026: 0% on the first MUR 500,000 of chargeable income, 10% on the tranche up to MUR 1,000,000, 20% up to MUR 12,000,000, and 35% above that. Each band is taxed at its own rate rather than the whole income being taxed at the top rate you reach. There is no separate capital gains tax, inheritance tax, or dividend withholding tax to add to this.
Does the UAE–Mauritius tax treaty help if I keep ties to both countries?
The double taxation agreement between the UAE and Mauritius, in force since 1 September 2019 on the UAE side and 1 February 2020 on the Mauritius side, includes tie-breaker rules for cases where an individual could otherwise be treated as resident in both countries. It looks at factors such as permanent home, centre of vital interests, and habitual abode. Whether it changes your position depends on your specific facts and is worth reviewing before you finalise a move, not after a dispute arises.
Can I keep my UAE tax residency certificate after I move?
Generally no. A UAE tax residency certificate is issued to confirm residency for a specific period, and once you have left the UAE and no longer meet its residency conditions, a new certificate for later periods is not available in the ordinary course. Before relocating, check your current UAE tax residency status directly with the UAE authorities and understand what, if anything, needs to be closed out on that side; this page covers the Mauritius side, not UAE procedure.
Does my home country still tax me after I become Mauritius resident?
Possibly, depending on your nationality. Most countries tax based on residence, so becoming non-resident there and Mauritius-resident here is generally sufficient, but a small number of countries tax citizens on worldwide income regardless of where they live, and some apply separate exit or reporting obligations when a long-term resident departs. This needs to be checked against your specific citizenship and prior residence history, not assumed from the general Mauritius rules described on this page.
Do I need a Mauritius residence permit as well as tax residence?
Tax residence and immigration status are separate questions that usually go together in practice. Meeting a Mauritius tax residence test generally assumes you have a lawful basis to be present for that many days, such as an Occupation Permit, Premium Visa, Retired Non-Citizen Residence Permit, or property-linked residence. Which permit fits your situation depends on your income source, whether you intend to work in Mauritius, and your family circumstances, and is assessed separately from the tax residence tests described here.
How long does it take to become tax resident, and can I get an estimate of my tax bill in advance?
There is no fixed timeline: residence is established by meeting one of the day-count or domicile tests over an income year, not by an application you file in advance. We do not provide a specific tax bill estimate on this page, since the outcome depends on the composition and timing of your income, any remittances, and your individual circumstances; a confidential, case-by-case review is the appropriate next step before you rely on any figure.