Tax rates in Mauritius

Company Tax

15%

Tax Rate For Foreign Companies

Foreign companies are taxed at the same rates as local ones. There is an 80% tax exemption eligible on branch income, being profits attributable to a permanent establishment in Mauritius.

Capital Gains Taxation

No tax is imposed on capital gains. Nevertheless, certain transactions can be taxed as ordinary business profit; for example, if a transaction is in the nature of trade, it is considered an ordinary trading transaction and the gains derived are assessed as income. Gains realised from the sale of any property or interest in property acquired in the course of a business, as part of a profit-making undertaking or scheme, are taxable as ordinary income.

Main Allowable Deductions and Tax Credits

Deductions are available for depreciation and depletion, net operating losses, and payment to foreign affiliates. Expenditure on interest is deductible when it is incurred in respect of capital employed solely in the production of income. Provisions for bad or doubtful debt are deductible only if legal actions have been taken against the debtor.
Certain taxes are deductible, including municipal taxes relating to buildings, land transfer tax, and irrecoverable input VAT.
Losses that occured in an accounting year can be carried forward for a maximum of five years.

Other Corporate Taxes

Mauritius does not levy a real property tax.
A land transfer tax is payable by the trans­feror at the rate of 5% (exceptions apply).
A leasehold tax is levied on the registration of a deed of transfer of leasehold rights in state land (20% on the open market value of the leasehold right, shared equally between the transferor and transferee).
Stamp duty is paid to the Registrar General on every document at the time of registration, transcription, inscription, or erasure of inscription (between MUR 25 to 1,000).
The employer's Contribution Sociale Généralisée (CSG) is set at 2.5% (for the National Solidarity Fund) and 1.5% (for the Human Resource Development Council levy) of the monthly basic salary. The employer is also required to pay a training levy at the rate of 1% of the total basic wage or salary of its employees.

Other Domestic Resources

Mauritius Revenue Authority

Overview of the Mauritius' tax measures in response to Covid-19

PwC - Worldwide Tax Summary: Mauritius, to obtain a summary of the taxation system in Mauritius

Tax Rate

Allowable Deductions and Tax Credits

Resident individuals are entitled to claim the following deduction from their net income in the income year in which the income is derived:

• Category A: Individual having no dependants: MUR 325,000.
• Category B: Individual having only one dependant: MUR 435,000.
• Category C: Individual having two dependants: MUR 515,000.
• Category D: Individual having three dependants: MUR 600,000.
• Category E: Individual having four or more dependants: MUR 680,000.

Consult the MRA website for further information.

Special Expatriate Tax Regime

Individuals are considered resident for tax purposes if they are domiciled in Mauritius, spend 183 days or more in an income year in the country, or have a combined presence in Mauritius of at least 270 days in the tax year and the two preceding tax years.