Mauritius

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Tax authorities

Mauritius Revenue Authority
Ehram Court, Cnr Mgr. Gonin & Sir Virgil Naz Streets
Port Louis, Mauritius
Tel: +230 207 6000
Fax: +230 211 8099
Email: headoffice@mra.mu
Website: mra.gov.mu

Tax rates at a glance

(As of September 2012)

Corporate income	15%
Capital gains	0%
Branch tax	15%

Withholding tax
Dividends	0%
Interest	10% (a)
Royalties	15% (b)
Payments for services	10% (c)
Branch remittance tax	0%

Net operating losses
Carryback	0
Carryforward	5 years (d)

A 10% withholding tax generally applies, unless it is specifically exempted.
The general rate of withholding on royalties is 15%, although a 0% rate applies to specified nonresidents.
A 10% withholding tax is levied on technical service fees, unless specifically exempted.
Losses may be carried forward for 5 years, except for losses arising from annual allowances on capital expenditure incurred after July 1 2006.