• Mauritius Tax Features

  • Taxable Basis
    Mauritius tax resident companies are taxed on their worldwide income whereas non-Mauritius tax resident companies are taxed on income generated in the Mauritius

    Taxable Period
    Calendar or accounting year

    Corporation Tax Rate(s)
    - GBC1 companies at 15%
    - GBC2 companies at 0%
    - Other companies at 15% (Alternative Minimum Tax may apply)

    Ordinary Tax Losses
    Can be carried forward for 5 years. No carry back

    Capital Gains
    Not taxable

    Capital Gains Tax Rate(s)
    0%

    Capital Losses
    Not tax-deductible since capital gains are not taxable

    Stamp Duty
    No

    Capital Duty
    No

    Other Taxes
    N/A

    VAT
    Yes

    VAT Standard Rate
    15%

    VAT Reduced Rate(s)
    N/A

    VAT Registration Threshold
    MUR 2,000,000

    VAT Filing & Payment
    Every 1 or 4 months

Compare Mauritius to other jurisdictions and see the difference in corporation tax rates, tax residency requirements, VAT rates, capital gain taxes, etc.

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