🇲🇺 Mauritius
MU / MUS #168
Nomad Score
61.0
Cities
15
🇲🇺 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.
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
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Global Business Licence (GBL)
80% partial exemption on specified foreign-source income for GBL companies, resu... |
Percentage exemption | 3.0% | -- | Active |
🏠 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
🔗 RELATED
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