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Tax authorities

Mauritius Revenue Authority
Ehram Court, Corner Mgr Gonin & Sir V Naz streets, Port Louis
Tel: +230 207 6000
Fax: +230 211 8099
Email: headoffice@mra.mu
Web: www.mra.gov.mu

Tax rates at a glance

(As of September 1 2011) 

• Withholding tax on interest applies only if the interest is paid to a resident individual, a resident partnership or the estate of a deceased person who was resident in Mauritius if the aggregate amount of the loan is more than Rs5 million ($171,000). The withholding tax does not apply to interest received by a partnership that is exempt from tax under Part I of the Second Schedule to the Income Tax Act 1995.
• The withholding tax rate on royalties is 10% for royalties paid to residents. For nonresidents, the rate is 15% unless the recipient is resident in a treaty country and the applicable treaty provides for a lower rate. The withholding tax rate does not apply if the payer is a corporation holding a Category 1 Global Business License under the Financial Services Act 2007 and if it pays the interest out of its foreign-source income.

Source: Ernst & Young