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đŸ‡²đŸ‡º Is There an Ireland–Mauritius Tax Treaty? No — How Mauritians in Ireland Are Taxed Instead
1,802 Mauritian citizens were living in Ireland at the 2022 census, more than Sudan, Somalia, Algeria or Ghana, and behind only Nigeria, South Africa, Zimbabwe and Egypt among the African nationalities we cover (CSO, table F5065). Mauritius has tax treaties with dozens of countries, so most people assume it has one with Ireland. It doesn't. That changes less than you'd think for your Irish salary, and more than you'd think for a flat, savings or an inheritance back home.
- Ireland has 78 signed tax treaties, 75 in effect, and none with Mauritius; living in Ireland, your Irish salary is always taxed here.
- Mauritian rent, interest and property gains are taxed here in full if you're Irish-domiciled, or only when you bring the money in if you're not, with no treaty credit.
- Mauritius has no capital gains, inheritance or gift tax (Ireland does) and taxes its residents' foreign income only when it's received in Mauritius.
Check what you're owed in Ireland with our tax refund calculator.
Is there a double tax treaty between Ireland and Mauritius?
- No: Mauritius isn't on Revenue's treaty list, signed or in force (checked October 2026).
- It isn't in Revenue's dates of effect table either.
- Pages quoting Ireland–Mauritius treaty rates are describing a treaty that doesn't exist.
- Why people expect one. Mauritius has an unusually large treaty network, much of it built for investment flows through Mauritian companies. Ireland simply isn't part of it.
- Africa's treaties with Ireland. In effect: Egypt, Morocco, Ethiopia, South Africa, Zambia and Botswana. Signed but not in effect: Kenya and Ghana. None: Mauritius, Nigeria, Sudan, Uganda, Zimbabwe. The full list shows every country.
- What a treaty would have done. Decided which country taxes each kind of income when both claim you, capped withholding on dividends and interest, and given a credit for the other country's tax. Without one, each country applies its own law, and Ireland relieves foreign tax only in limited ways.
What does Ireland tax if you live here?
- If you're Irish resident (183 days in a tax year, or 280 over this year and last with more than 30 in this one), your Irish salary is taxed here as normal.
- Foreign income and gains are taxed in full if you're Irish-domiciled, or only to the extent you bring them into Ireland if you're not (the remittance basis).
- Most people who moved here as adults keep their Mauritian domicile.
- Residence is a day count (Revenue); check your years with our tax residence check. In your arrival year you can choose to be resident if you'll be resident the following year, by telling Revenue in writing, which gives you the year's credits.
- Domicile is about where your permanent home is in the long run, not citizenship (Revenue). An Irish passport doesn't by itself make you Irish-domiciled.
- A year you're not Irish resident. Revenue gives no personal tax credits to non-residents who aren't EU citizens or citizens of a treaty country (Revenue). Because there's no treaty, a Mauritian citizen working in Ireland in a non-resident year gets none, which is why the arrival-year choice is worth making.
- The remittance basis in practice. Bringing money in means transfers to an Irish account, but also paying Irish bills from a Mauritian card or account. Savings you had before you became resident are capital and aren't taxed when you bring them; mixed accounts are treated as income first. Our remittance basis guide explains it with figures.
Does Mauritius still tax you after you move to Ireland?
- Only if you're still Mauritian resident, and then mainly on what reaches Mauritius.
- You're resident if domiciled there (unless your permanent home is outside Mauritius), or with 183 days there in an income year, according to PwC (reviewed June 2026).
- Or with 270 days over that income year and the two before; residents' income from outside Mauritius is taxable only to the extent it's received there.
- The 270-day test can follow you. Because it looks back over three income years, on a literal reading it can keep you Mauritian resident for a year or two after you move; check your move year with a Mauritian adviser. Mauritian income years run from 1 July to 30 June, not with the Irish calendar year (PwC Mauritius, residence and tax administration).
- Irish salary sent home. While you're Mauritian resident, Irish pay you transfer to Mauritius can be taxable there, at 0% on the first MUR 500,000, 10% on the next MUR 500,000 and 20% above, from 1 July 2025 (PwC Mauritius, personal income). With no treaty, any relief for the Irish tax comes from Mauritian law; ask a Mauritian adviser.
- Mauritian-source income such as rent from a flat in Mauritius is taxable in Mauritius whether or not you're resident there.
- What Mauritius doesn't tax. There's no capital gains tax in Mauritius (property dealing as a trade aside), and no inheritance, estate or gift tax (PwC Mauritius, income and other taxes). That matters, because Ireland has all three in some form, and with nothing paid in Mauritius there's nothing to set against the Irish tax.
How are rent, savings, a property sale and an inheritance from Mauritius taxed?
- Mauritian rent and interest are Irish income: in full if you're Irish-domiciled, or when brought in if you're not.
- A gain on a Mauritian property is within Irish CGT at 31% (from 7 October 2026) on the same basis, with no Mauritian tax to relieve it.
- An inheritance from Mauritius can be within Irish CAT once you've been resident long enough.
| From Mauritius | Irish-domiciled | Not Irish-domiciled (remittance basis) |
|---|---|---|
| Rent from a flat in Mauritius | Irish tax on the net rent each year, with the Mauritian tax deducted from the rent first (no treaty credit) | Irish tax only on rent you bring into Ireland, with no deductions at all |
| Interest on a Mauritian account | Irish tax on all of it each year | Irish tax only on interest you bring in; keep it apart from pre-arrival savings |
| Gain on selling a property in Mauritius | Irish CGT on the gain, after the €1,270 annual exemption; no Mauritian CGT to relieve it | Irish CGT only on the gain you bring into Ireland; a loss isn't allowable |
| Inheritance from a parent in Mauritius | Irish CAT if you're Irish resident or ordinarily resident at the date of the inheritance, above the Group A threshold | Irish CAT only if you've been Irish resident for the five consecutive tax years before the year of the inheritance and are still resident or ordinarily resident on that date, or if your parent counted as Irish resident or ordinarily resident when they died, or on property in Ireland |
- Rent without a treaty. Revenue lets you deduct foreign tax from the rent before Irish tax is worked out (Revenue), which isn't a euro-for-euro credit. On the remittance basis, rent brought in is taxed with no deduction for expenses (Revenue). Our foreign rental income guide works through both cases.
- Gains on the remittance basis. A gain on an asset outside Ireland is charged only when it's received in Ireland (section 29(4) TCA 1997), and losses on foreign assets aren't allowable. Keep sale proceeds in their own account so you can show what came in. See our CGT guide.
- Inheritances and gifts. Group A (from a parent) has a €400,000 lifetime threshold, €420,000 for benefits taken on or after 7 October 2026, with 33% above it, and a return is due once your total exceeds 80% of the threshold. A parent's gift for a deposit is usually nothing to pay. See our CAT guide.
- Exchange rates. Revenue's published average annual rates (manual 04-06-12) cover 13 currencies and the Mauritian rupee isn't one of them, so use the rate you actually received, or a published Bank of Mauritius rate, and note which. For CGT, the cost is converted at the rate when you bought and the proceeds at the rate when you sold, so a currency move is part of the gain.
Worked example: selling a flat in Quatre Bornes
- Vikash, Irish resident and Mauritian-domiciled, sells a flat in Quatre Bornes in November 2026 for a €60,000 gain, which Mauritius doesn't tax.
- If he brings all of it to Ireland the same year for a house deposit, the Irish CGT is €18,206.30.
- If the money stays in his Mauritian account, Ireland taxes nothing either.
Starting data (assumptions): Vikash has lived and worked in Dublin since 2021, is Irish resident every year and not Irish-domiciled. He bought the flat in 2016 for the equivalent of €80,000 at that day's exchange rate and sells it in November 2026 for the equivalent of €140,000 at the sale date's rate, so the gain in euro is €60,000. He isn't a property dealer, has no other gains in 2026, and we ignore fees and duties on purchase and sale, including the 5% Mauritian land transfer tax the seller pays (PwC), which would reduce the gain. The proceeds are paid into a Mauritian account that holds nothing else.
| Option A: proceeds stay in Mauritius | Option B: all €140,000 brought to Ireland in December 2026 | |
|---|---|---|
| Mauritian tax on the gain | €0 (no capital gains tax) | €0 (no capital gains tax) |
| Gain received in Ireland | €0 | €60,000 |
| Less annual exemption | — | −€1,270 |
| Chargeable gain | €0 | €58,730 |
| Irish CGT at 31% | €0 | €18,206.30 |
The gain doesn't disappear in Option A: it's taxed in whichever later year Vikash brings it into Ireland, at the rate for his November 2026 sale, and spending it in Ireland with a Mauritian card counts as bringing it in. If he brings only part of the proceeds, how much of it is gain and how much is his original €80,000 isn't simple; take advice before moving the money. If he were Irish-domiciled, Option A wouldn't exist: the €18,206.30 would be due for 2026 wherever the money sat. And because Mauritius didn't tax the gain, there's no foreign tax to relieve it, treaty or not.
Can you still claim an Irish tax refund?
- Yes: the treaty question doesn't affect emergency tax on your first payslips, the Rent Tax Credit or flat rate expenses for your job.
- Nor a second job taxed at 40% while your income was within the 20% band, or the married credit if your spouse lives in Mauritius with no income.
- In 2026 you can claim 2022 to 2025, and 2022 closes on 31 December 2026.
- Rent Tax Credit: 20% of rent paid, capped at €500 for 2022 and 2023 and €1,000 a year from 2024, never more than your income tax. See the Rent Tax Credit guide.
- Spouse in Mauritius: aggregation relief after the year ends gives the married credit and band (€4,000 credit instead of €2,000 and a €53,000 band instead of €44,000 for 2025) if your spouse has no income, or a proportion if they have some. See spouse living abroad.
- Parents in Mauritius: money you send isn't deductible, but the Dependent Relative Tax Credit (€305 for 2025 and 2026, €245 for 2022 to 2024) can apply to a widowed parent or an incapacitated relative you maintain, and medical bills you pay for them get 20% relief. See sending money home.
- Emergency tax and second jobs: see emergency tax and tax on a second job.
What Revenue actually asks for
- Declare the Mauritian income and gains Ireland taxes on your Irish return: all if you're Irish-domiciled, or what you brought in, with a non-domicile statement, if not.
- A PAYE worker can use Form 12 if taxable non-PAYE income is €5,000 or less and gross non-PAYE income €30,000 or less; otherwise Form 11.
- Gains go on the CGT pages of the return, and CGT is paid separately by its own deadlines.
- Settle residence and domicile for each year, then decide which Mauritian income and gains Ireland taxes.
- Keep separate accounts in Mauritius for pre-arrival savings, rent and sale proceeds, so you can show what you brought in.
- Keep the evidence: Mauritian rent records and any Mauritian tax paid, purchase and sale deeds with the euro conversions, and transfer records to Ireland.
- Declare and pay: income on the Income Tax Return; gains on the CGT pages, with payment by the CGT deadlines (CGT guide).
- Claim your Irish credits for every open year in the same returns; 2022 closes on 31 December 2026.
Where do you start?
Before you sell anything in Mauritius or move money from Mauritius to Ireland, work out whether you're Irish-domiciled and open a separate account for the proceeds. Those two steps decide whether the Irish tax is due now, later or, on money you never bring here, not at all.
Related reading
- The remittance basis for non-domiciled residents
- Foreign rental income: a house back home and Irish tax
- Capital gains tax in Ireland
- Inheritance and gift tax in Ireland (CAT)
- Is there an Ireland–Nigeria tax treaty? The other big no
- Ireland's double tax treaties: the full country list
- Tax guides by nationality
Questions we get asked
Does Ireland have a double taxation agreement with Mauritius?
No. Mauritius isn't among Ireland's 78 signed treaties, in force or pending. Each country applies its own rules, and there's no treaty credit for Mauritian tax.
Do I pay tax in Mauritius if I live in Ireland?
On Mauritian-source income such as rent, yes. On your Irish salary only if you're still Mauritian resident, which the 270-day test over three income years can make you for a year or two after you move, and then only on what's received in Mauritius, according to PwC's summary (reviewed June 2026). Ask a Mauritian adviser about your move year.
Mauritius has no capital gains tax. Do I pay Irish CGT if I sell my flat there?
If you're Irish resident and Irish-domiciled, yes, on the whole gain at 31% from 7 October 2026, after the €1,270 annual exemption. If you're not Irish-domiciled, only on the gain you bring into Ireland. Either way there's no Mauritian tax to set against it.
Will I pay Irish inheritance tax on my parents' house in Mauritius?
Possibly. Ireland can charge CAT on a foreign inheritance if you're Irish resident or ordinarily resident at the date of the inheritance; if you're not Irish-domiciled, only after five consecutive tax years of Irish residence and while you're still resident or ordinarily resident, unless your parent counted as Irish resident or ordinarily resident when they died. From a parent, the Group A threshold is €400,000, or €420,000 from 7 October 2026, and only the excess is taxed at 33%.
Am I Irish-domiciled because I've lived here for years?
Not automatically. Domicile follows where you intend your permanent home to be, and most people who moved here as adults keep their domicile of origin. You keep your domicile of origin unless there's clear evidence you've made Ireland your permanent home; declare that you're not domiciled on your return and keep evidence in case Revenue asks.