Tax authorities
Mauritius Revenue Authority
Ehram Court, Cnr Mgr. Gonin & Sir Virgil Naz Streets, Port Louis
Republic of Mauritius
Tel: (230) 207 6000
Fax: (230) 211 8099
Email: headoffice@mra.mu
Tax rates at a glance
(As of September 2009)
| Corporate Income Tax |
15 %(a) |
| Capital gains |
0% |
| Branch Tax |
15% |
| Value Added Tax |
15%(b) |
| Withholding taxes |
|
| Dividends |
0% |
| Interest |
15%(c)(d) |
| Royalties |
10% (d) |
| Rent |
5% |
| Payments to contractors and subcontractors |
0.75% |
| Payments to providers of services |
3% |
Personal Income Tax |
15% |
Net operating losses (years) |
|
| Carry back |
0 |
| Carry forward |
5 |
- Corporate tax is imposed at the flat rate of 15%. However, GBL (General Business Licence) 1 is eligible for foreign tax credit to the higher of foreign taxes suffered or a deemed tax credit of 80%
- Applicable only on supply of goods or services made in Mauritius. Note that management fees payable for the management of investment funds are exempt
- If paid by financial institutions
- Does not apply to payments made by GBL
Source: Professionals from Multiconsult, the Mauritius member of the Taxand global network of leading independent tax firms
Mauritius
Gary Gowrea and Aveenash Ramtohul
Multiconsult - Taxand
Mauritius
The government continues to update the tax system to encourage foreign investment, explains Gary Gowrea and Aveenash Ramtohul of Multiconsult - Taxand
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