Income Tax
Capital Gains Tax in Mauritius: Why There Isn't One
Mauritius doesn't tax capital gains — but that's not the whole story.
No general CGT
Mauritius does not levy a general capital gains tax. Gains on shares, property and other assets are generally tax-free for resident individuals.
The trading exception
Gains from activities that constitute trading (frequent property flips, day-trading) can be recharacterised as business income and taxed at 15-20%.
Property registration duty
While there's no CGT, property sales attract 5% registration duty (buyer) and land transfer tax (seller). Factor these into deal economics.
Non-residents
Non-residents disposing of Mauritian immoveable property are subject to a 5% withholding on the sale price.
// next_step
Speak to a Chartered Certified Accountant
Get a free 30-minute discovery call with our team at Solution.mu — practical, confidential advice tailored to your situation.
Book a consultation
