Top income tax
20.0%
Worldwide system
Corporate tax
15.0%
VAT
15.0%
standard rate
Tax residency
183 days
46 tax treaties
Mauritius tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide income taxation for residents. GBL companies get 80% partial exemption on specified foreign income, resulting in effective 3% rate.
- Top PIT rate
- 20.0%
- Corporate tax rate
- 15.0%
- VAT
- 15.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 3.0%
- Social security (employer)
- 6.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 46
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| MUR 0 | MUR 700,000 | 10.0% |
| MUR 700,000 | MUR 975,000 | 15.0% |
| MUR 975,000 | and above | 20.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Global Business Licence (GBL) 80% partial exemption on specified foreign-source income for GBL companies, resu... | 3.0% | -- | Active |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if domiciled in Mauritius and has permanent place of abode there, or present for 183+ days in a year, or present for aggregate 270+ days in current and two preceding years.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 07-01 – 06-30
- Filing deadline
- September 30
Sources
- PwC Worldwide Tax Summaries - Mauritius (accessed Mar 23, 2026) PIT, CIT, VAT, GBL