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Mauritius

Corp Tax: 15%Setup: 0 MURIncorporate: 1 daysData Quality: 100%

Tax Rates

Corporate Tax

15%OutdatedVerified Mar 2025

Small Business Rate

Effective Corporate Rate

5.8%

Capital Gains

0%OutdatedVerified Mar 2025

Personal Income (Top)

20%OutdatedVerified Mar 2025

VAT

15%OutdatedVerified Mar 2025

Dividend Withholding

0%OutdatedVerified Mar 2025

Tax System

System Type

hybridOutdatedVerified Mar 2025

Foreign Income Taxed

Yes

CFC Rules

YesOutdatedVerified Mar 2025

Transfer Pricing

mediumOutdatedVerified Mar 2025

TP Documentation Required

Yes

Incentives

IP Regime

AvailableOutdatedVerified Mar 2025

IP Effective Rate

Crypto Tax

exemptOutdatedVerified Mar 2025

Participation Exemption

AvailableOutdatedVerified Mar 2025

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

46OutdatedVerified Mar 2025

Double Tax Agreements

Key Partners

India, China, United Kingdom, France, Germany, Singapore, South Africa, Luxembourg, UAE, Belgium, Italy, Malaysia, Hong Kong, Cyprus

Exit Tax

NoOutdatedVerified Mar 2025