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Tax rates in Mauritius

Tax Rates

Consumption Taxes

Nature of the Tax
Value-added tax (VAT)
Tax Rate
15% (standard rate)
Reduced Tax Rate
Zero-rated items include exports of goods and services; printed books and booklets; sugar; fertilizers; margarine; rice; yoghurt; edible oils; transport of passengers and goods by sea or air; electricity and water; chilled deep-sea water used for the provision of air conditioning services; photovoltaic systems; bread; cooking gas in cylinders of up to 12kg for domestic use; transport of passengers by public services vehicles; medical, hospital and dental services.
Exempt items include baby food; breakfast cereals; entrance to cinemas, concerts and shows; films, including royalties; educational services; certain financial services; insurance; land; training services approved by the Mauritius Qualifications Authority.
Other Consumption Taxes
Excise duties are levied on liquor, cars, tobacco and oil products.

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Corporate Taxes

Company Tax
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

Country Comparison For Corporate Taxation

  Mauritius Sub-Saharan Africa United States Germany
Number of Payments of Taxes per Year 8.0 36.6 10.6 9.0
Time Taken For Administrative Formalities (Hours) 140.0 284.8 175.0 218.0
Total Share of Taxes (% of Profit) 22.2 47.3 36.6 48.8

Source: Doing Business, Latest available data.

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Individual Taxes

Tax Rate

Personal income tax Progressive rates from 10% to 15%
Up to MUR 700,000 10%
Between MUR 700,000 and 975,000 12.5%
Above MUR 975,000 15%
Solidarity levy (on annual leviable income exceeding MUR 3 million) 25%
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.

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Double Taxation Treaties

Countries With Whom a Double Taxation Treaty Have Been Signed
See the list of Tax conventions signed by Mauritius.
Withholding Taxes
Dividends: 0%; Interests: 0 (resident companies)/15%; Royalties: 10% (residents)/15% (non-residents)

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Sources of Fiscal Information

Tax Authorities
Mauritius Revenue Authority
Other Domestic Resources
Customs department
Mauritius tax legislation

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Latest Update: May 2024