Mauritius rental income tax return: what the MRA expects from overseas owners

Updated on 19 October 2026 · By Zilstone

Do you live abroad and rent out a property in Mauritius? The Mauritius Revenue Authority (MRA) lists rent among the income that can require a return, and taxes non-residents on Mauritian-source income, without allowances [7][5]. Here is who files, how often, what a late filing costs and what to check.

What the MRA says

The Mauritius Revenue Authority (MRA) is the Mauritian tax administration. On its page about the obligation to file, it lists rents among the income concerned^[7]. You must file a return if you meet any of these conditions^[7]:

• you are registered with the MRA, meaning you hold a Tax Account Number (TAN)^[7];
• you have chargeable income, whether you are registered or not^[7];
• your net income is above the Category A allowances, or above Rs 500,000 for the year^[7];
• your gross income from a business or activity is above Rs 2 million a year^[7];
• tax was withheld at source on your salary or other income^[7].

A non-resident is taxed only on net income from a Mauritian source. They do not get the allowances or deductions that residents get^[5].

The income year runs from 1 July to 30 June^[9]. A return filed in 2026 therefore covers the year that ended on 30 June 2026^[8][9].

Year on year

Depending on your situation

You are tax resident in Mauritius if your domicile is in Mauritius, unless your permanent home is abroad. You are also resident if you spent 183 days or more in Mauritius in the income year, or 270 days or more over that year and the two before it^[5]. Otherwise, you are a non-resident.

You live in the United Kingdom

GOV.UK lists rent from a property abroad among the foreign income that is taxable in the UK. A UK resident normally pays UK tax on foreign income^[10]. Relief may be available if the same income is taxed in two countries^[10]. Ask a UK tax adviser to check the calculation.

You live in Australia

We have not checked the Australian Taxation Office (ATO) rules for this article, so we make no claim about them. Ask a tax adviser in Australia how rent from a Mauritian property is reported there, and whether any relief applies for tax paid in Mauritius. Bring your Mauritian return with you.

You live in France

French tax residents usually declare foreign income in France. Each member of the household declares the income they received abroad on form 2047, then carries it to form 2042^[12]. According to the French administration, tax treaties provide a tax credit in most cases to avoid double taxation^[12]. France and Mauritius have a treaty signed on 11 December 1980 in Port Louis^[11]. What it says about your rent is a question for a tax adviser.

You live in Mauritius

A resident is taxed on Mauritian income and on foreign income received in Mauritius or brought into the country. They get the allowances and deductions^[5]. Your rent is added to your other income, in the same return.

You have not bought yet

You have nothing to declare for a property you do not own yet. Keep the rhythm in mind: the income year ends on 30 June^[9], and the deadline was set at 15 October in both 2025 and 2026^[1][6], before it was moved to 30 October in 2026^[1][2]. Do not count on an extension every year. To prepare, our guides to buying in Mauritius from abroad walk through each step.

What we don't know yet

• Our tools could not read the text of the MRA notices, which are published as PDFs. We know their titles and dates^[1], not the detail: who they cover, the conditions, how non-residents are treated.
• The official pages we read do not say in so many words how the MRA treats rent from a property in Mauritius received by a non-resident. Ask a tax adviser to confirm.
• We did not find, in the official sources we read, the rules for a short-term rental with a TAC licence (the certificate issued by the Tourism Authority). Is it treated as a business activity? That is a question for your tax adviser.
• Does a landlord fall under the cap for an "individual with no business activity" or the general cap? The MRA page does not say^[4].

Timeline

What can go wrong

• Filing late. Expect Rs 2,000 for each month of delay, capped at Rs 20,000. The cap drops to Rs 5,000 for an individual with no business activity^[4].
• Paying late. The penalty is 2.5% of the tax due (1% for an individual with no business activity). Interest of 0.25% of the unpaid balance is added for each month or part of a month^[4].
• Thinking it does not apply because you live abroad. A non-resident is still taxable on net income from a Mauritian source^[5], and having chargeable income is enough to create a duty to file^[7].
• Forgetting the other country. Filing in Mauritius does not replace filing where you live, for example in the UK or France^[10][12].
• Finding out on the last day that you have no access. Having a TAN is enough to oblige you to file^[7]. Without access to the online services, it is hard to file on time.

What you can do now

1. If you received rent in Mauritius between 1 July 2025 and 30 June 2026. Check with a tax adviser whether you must file. If so, log in to the online services on the MRA website and file before 30 October 2026^[1][2][8], rather than on the last day. After that date, file without waiting^[4].
2. For the years ahead. Keep your leases, rent statements and costs together through the year, and have a tax adviser review your position in both countries.

We are launching our first engagements. When you buy with Zilstone, a tax adviser is part of the team from the start. To see how we analyse a property, read our apartment example.

Frequently asked questions

I live in the UK and rent out my flat in Mauritius: do I have to file with the MRA?

Probably, but have it confirmed. The MRA lists rent among the income that can require a return, notably if you have a TAN or chargeable income [7]. A non-resident is taxed on net income from a Mauritian source [5]. For the year ended 30 June 2026, the deadline was moved to 30 October 2026 [1][2]. A tax adviser can confirm your case.

I missed the deadline: what happens?

File without waiting. According to the MRA page, filing late costs Rs 2,000 a month, up to Rs 20,000, or Rs 5,000 for an individual with no business activity. Paying late adds a penalty of 2.5% or 1% of the tax due, then interest of 0.25% a month or part of a month [4].

What are the rules for a tourist rental with a TAC licence?

We did not find them in the official sources we read for this article. We also do not know whether a rental with a TAC licence is treated as a business activity. Ask a tax adviser before you file.

Does paying tax in Mauritius mean I do not have to declare in the UK, Australia or France?

No. A UK resident normally pays UK tax on foreign income, with relief possible [10]. In France, each household member generally declares foreign income on form 2047, and treaties most often provide a tax credit [12]; the France–Mauritius treaty was signed in 1980 [11]. For Australia, we have not checked the rules, so ask an Australian tax adviser. Have the calculation done with an adviser.

Sources

1. Mauritius Revenue Authority (MRA), « 2026 press notices (incl. "Extension of Deadline for e-Filing & e-Payment of Individual Tax: 30 October 2026", 15.10.26; "Deadline… 15 October 2026", 06.10.26; "e-Filing Season 2026", 28.08.26) », 2026-10-15, accessed on 2026-10-16 · www.mra.mu
2. Defimedia, « Déclaration d'impôts : pas de pénalité ni d'intérêt jusqu'au 30 octobre (tax returns: no penalty or interest until 30 October) », 2026-10-15, accessed on 2026-10-16 · defimedia.info
3. Defimedia, « Déclaration de revenus à la MRA : plus qu'un jour pour respecter l'échéance du 15 octobre (one day left before the 15 October deadline) », 2026-10-14, accessed on 2026-10-15 · defimedia.info
4. Mauritius Revenue Authority (MRA), « Individuals – Penalty & Interest », undated, accessed on 2026-10-16 · www.mra.mu
5. Mauritius Revenue Authority (MRA), « Individuals – Foreign Income (tax residence, taxation of residents and non-residents) », undated, accessed on 2026-10-16 · www.mra.mu
6. Mauritius Revenue Authority (MRA), « Individual Income Tax Returns e-Filing Season 2025 », 2025, accessed on 2026-10-16 · www.mra.mu
7. Mauritius Revenue Authority (MRA), « Individuals – Obligation to file a return », undated, accessed on 2026-10-16 · www.mra.mu
8. Mauritius Revenue Authority (MRA), « MRA e-Services – eFiling Year of Assessment 2026-2027 », undated, accessed on 2026-10-16 · eservices.mra.mu
9. PwC Worldwide Tax Summaries, « Mauritius – Individual – Tax administration (last reviewed 15 June 2026) », 2026-06-15, accessed on 2026-10-16 · taxsummaries.pwc.com
10. GOV.UK (HM Revenue & Customs), « Tax on foreign income: rental income on overseas property », undated, accessed on 2026-10-16 · www.gov.uk
11. BOFiP-Impôts (DGFiP), « BOI-INT-CVB-MUS: tax treaty between France and Mauritius », 2012-09-12, accessed on 2026-10-16 · bofip.impots.gouv.fr
12. impots.gouv.fr (DGFiP), « Comment sont imposés mes revenus perçus de l'étranger ? (how foreign income is taxed in France) », 2026-07-20, accessed on 2026-10-16 · www.impots.gouv.fr

This article is general information as of the date shown. It is not legal, tax or financial advice. Your situation also depends on your country of residence: speak to a professional before any decision.

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