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Mauritius

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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
  1. 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%
  2. Applicable only on supply of goods or services made in Mauritius. Note that management fees payable for the management of investment funds are exempt
  3. If paid by financial institutions
  4. 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

[Show full article]

See also

Mauritius
Africa

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