Mauritius trust tax and reporting

Residency and what it changes

Tax depends on where people live, not only on where the trust sits. The settlor, the beneficiaries and the trustees can each be tax resident in a different country.

The trustees record the tax residence of each person connected with the trust. They use those records for reporting.

If you move, tell the trustees. A new residence can change who receives information about the trust.

Whether Mauritian tax treats a trust differently when the settlor and beneficiaries live abroad is a question for your tax adviser, who confirms how it applies to you.

Each asset is also taxed under the rules of the country where it sits and the country where its owner lives, which your adviser at home covers.

CRS and FATCA reporting

The Revenue Authority publishes pages on the Common Reporting Standard, with registration, reporting and guidelines sections (source: Mauritius Revenue Authority, Common Reporting Standard).

It publishes matching pages on FATCA (source: Mauritius Revenue Authority, FATCA).

Both systems move financial account information between tax authorities. FATCA concerns United States persons, and the CRS covers residents of many other countries.

Whether a particular trust reports itself, or is reported on by the bank that holds its accounts, depends on how it is classified. Your adviser confirms this at set-up.

What the trustee reports and when

The trustees collect tax residence self-certifications from the settlor, the protector, the beneficiaries and other controlling persons.

Where the rules require it, the trustees or the bank holding the account send the information to the Revenue Authority. That authority exchanges it with the authority in each person’s country of residence.

The filing dates and forms are set by the Mauritian rules. We keep a calendar and tell you what we need from you before each date.

The trustees keep the records that the reporting uses.

With your consent, your tax adviser gets a copy of what was reported about you.

The yearly fee covers this reporting; the cost guide explains how.

Your own tax position

Your adviser at home decides what the trust means for your own tax, because the result turns on the law of your country of residence.

If a Mauritian holding company sits under the trust, your tax adviser confirms which company rules apply to it, including any substance rules.

Bring these questions to your adviser:

• Does my country tax me on the trust’s income, or only on distributions?
• Do payments to beneficiaries abroad create tax where they live?
• Does a Mauritian holding company under the trust change my position?
• Which forms, if any, must I file myself because of the trust?

Your adviser receives the same drafts we send you, so questions come up before signing.

What to keep on file

Good records make reporting easier and cheaper. Keep these papers where your adviser and the trustees can find them:

• your tax residence certificate, or a note of each country of residence;
• the deed, the letter of wishes and any amendments;
• the asset list with transfer dates and values, and a note of each distribution.

The trustees keep their own copies, and we send you the yearly accounts and asset report.

If an authority writes to you about the trust, forward the letter to the trustees and to your adviser before you reply to it.

Tell the trustees when anyone connected with the trust changes address, name or tax residence. Reporting depends on current details.

Sources and review dates

The facts here come from the Revenue Authority pages on both regimes and the Trusts Act in the Revised Laws of Mauritius, all accessed 2026-11-05. Your lawyer confirms how these points apply to your deed.

The law and features page gives the legal background, and the step-by-step guide shows where the tax forms are collected.

The overview of Mauritius and the common questions page cover the rest.