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Your Mauritian Partner

Tax issues

Tax in Mauritius

  • Corporate Tax rate is 15%.
  • No withholding tax on interest and dividends.
  • Capital gains taxes (CGT) are applicable on gains derived from the sale or transfer of immovable property.
  • Dividends are tax free in the hands of shareholders who are non residents of Mauritius. For residents of Mauritius, a solidarity income tax of 10% of the specified exempt income (including dividends) shall be applicable if the total income of the individual exceeds 2 million rupees in an income year.
  • No inheritance taxes.
  • The VAT rate is currently 15%.

Double Taxation Agreements

Mauritius has concluded 37 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:

Bangladesh Barbados Belgium
Botswana Croatia Cyprus
Democratic Socialist Republic of Sri Lanka France Germany
India Italy Kuwait
Lesotho Luxembourg Madagascar
Malaysia Mozambique Namibia
Nepal Oman Pakistan
People’s Republic of China Qatar Republic of Congo
Rwanda Senegal Seychelles
Singapore South Africa Swaziland
Sweden Thailand Tunisia
UgandaUnited Arab EmiratesUnited Kingdom