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Considérations Fiscales

  • L'imposition institutionnelle actuelle est de 15%.  Pour la GBL1 dû au crédit automatique d’impôt à hauteur de 80%, le taux d’imposition maximal est de 3%.
  • Il n’y a pas d’impôts à la source sur les intérêts et dividendes
  • L'impôt sur la plus-value est applicable sur les gains réalisés sur la vente ou transfert de bien immobilier. 
  • Les dividendes payés aux actionnaires non résidents de l’Ile Maurice sont exonérés d'impôt.  Pour les résidents de l'île Maurice, un impôt de solidarité de 10 pour cent du revenu exonéré spécifié [y compris les dividendes] est applicable si le revenu total de l'individu dépasse 2 millions de roupies dans une année de revenu 
  • Il n’y a pas de droits de succession
  • Le taux de TVA est couramment de 15%.
  • Les Traités de non double imposition

    L'Ile Maurice a ratifié 37 traités de non double imposition et en négocie actuellement plusieurs autres. Les traités en vigueur sont les suivants :
     
    Afrique du Sud Allemagne Barbade
    Bangladesh Belgique Botswana
    Chine Chypre Croatie
    Koweït Lesotho Luxembourg
    Madagascar Malaisie Mozambique
    Namibie Népal Oman
    Ouganda Pakistan République du Congo
    Royaume Uni Rwanda Sénégal
    Singapour Seychelles Sri Lanka
    Suède Swaziland Thaïlande
    Tunisie Qatar Zimbabwe