Mauritius capital gains tax: none, securities gains are exempt
Mauritius has no capital gains tax, so the tax on your investment gain is zero. The Mauritius Revenue Authority states there is no capital-gains tax in its legislation, and its exempt-income page lists gains from the sale of units, securities and debt obligations as exempt. What matters instead is whether you are trading assets in a business, and property transfers carry registration duty and land-transfer taxes set by the transaction, not the gain.
Verified as of 2026-09-18 against the Mauritius Revenue Authority and the Registration Duty Act.
Current rules
Taxes on selling shares, crypto and property in Mauritius
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. Gains from shares and other securities are outside Income Tax |
| Fund units and debt obligations | Nothing. The MRA lists gains on their sale as exempt income |
| Immovable property | Nothing on the gain; registration duty and land-transfer taxes can apply to the transfer itself |
| An asset traded within a business | The gain can be taxed as business income |
Sourced from the authority pages above, as of 2026-09-18.
Questions
Mauritius capital gains tax questions
Does Mauritius have a capital gains tax?
No. The Mauritius Revenue Authority states there is no capital-gains tax in its legislation, and that capital gains from shares and other securities are outside Income Tax. The MRA's exempt-income page expressly lists gains or profits from the sale of units, securities and debt obligations as exempt. Whether you sell shares after a week or hold for twenty years, the gain itself is not taxed.
When would a gain be taxed?
When it comes from trading assets in a business. The MRA draws the line itself: business trading profits are taxable, so a gain on assets held as trading stock is business income rather than an exempt capital gain. Private investing does not cross that line.
What does selling property cost?
Transfers of immovable property can attract registration duty and land-transfer taxes under the Registration Duty Act the MRA publishes. The applicable amount depends on the instrument and the transaction, not on your capital gain, a transaction cost, not a gains tax.
Is there a securities-transfer tax in Mauritius?
The cited MRA material lists no general securities-transfer tax in place of personal CGT. Selling shares, units or debt obligations as a private investor attracts no tax on the gain.
What exactly does the Mauritius Revenue Authority say?
Mauritius has no separate general capital-gains tax: the Mauritius Revenue Authority states there is no capital-gains tax in its legislation, and that capital gains from shares and other securities are outside Income Tax. Source: https://www.mra.mu/download/CapitalGains270315.pdf
What does the exempt-income list cover?
The MRA's exempt-income page expressly lists gains or profits from the sale of units, securities and debt obligations as exempt income. Source: https://www.mra.mu/individuals/exempt-income
When does a gain become business income?
A gain from trading assets in a business can instead be business income, taxable under Income Tax rather than as an exempt capital gain.
What duty applies to property transfers?
Transfers of immovable property can attract registration duty and land-transfer taxes under the Registration Duty Act; the applicable amount depends on the instrument and the transaction, not the investor's capital gain. Source: https://www.mra.mu/download/TheRegistrationDutyAct.pdf
Is there a securities-transfer tax?
No general securities-transfer tax replacing personal CGT was identified in the cited MRA material.