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Good question. If you are tax resident in Mauritius, and retired, I would presume that you pay tax in Mauritius only. I think UK state pension can be paid directly to your account in Mauritius but I do not know if it will go up with UK inflation. Private pensions can be paid similarly. However, I assume you would pay taxes on your whole income.

I did see something on the EDB site which said that money transferred in from abroad into Mauritius is tax-free, but again I assume that tax has been paid abroad.

I am not a tax advisor by any means, and would be very happy to be put right by others with more experience.

Thanks Tookays. Your UK state pension does get annual rises in Mauritius, whereas in South Africa it doesn't. In South Africa, your private pension is not subject to income tax, assuming you are tax resident in South Africa, but this assumes that it is derived from activities outside of South Africa. This I am certain about as have been taking it for a couple of years.

However, I believe anything derived from the UK state, e.g. state pension, or local government pension is taxed in the UK.

Just trying to understand the rules in Mauritius.

@karibi the EDB and the tax office should be able to provide an answer.

@karibi I belive the uk has a reciprocal tax agreement with Mauritius, this means income derived in the uk is taxed in the uk and income derived in Mauritius is taxed in mauritius, so no double taxation.

Uk pension rules are based on primary residence so if you primary residence is not the uk you will not get the increases each year from the triple lock . That's my understanding of the current law but worth checking with a tax expert

Thanks Robertcohen114,

It appears that you may get increases to your UK state pension, see

As you say there is a double taxation agreement in place. See

The relevant articles are 18 and 19. Unfortunately, I am not sure I am interpreting them correctly.

Chris