Tax in Mauritius
Last reviewed: · by TaxProsRated editorial
Mauritius's Mauritius Revenue Authority (MRA) administers a progressive personal income tax (0–20%) with a fiscal year ending 30 June, a flat 15% corporate tax with an 80% Partial Exemption Regime (effective 3% on qualifying foreign-source income), and 15% VAT. Around 46 active double-tax treaties include the landmark 1982 India–Mauritius DTA (revised 2016). Roughly 6,000 Global Business License companies make Mauritius the primary Africa–India investment conduit.
Meet a Mauritius-resident taxpayer
Anand manages a Global Business License company in Ebene Cybercity — the island's tech and financial district. His firm routes India-bound private-equity investments. He tracks both Mauritian CIT (15%) and the Partial Exemption Regime carefully, and monitors post-2016 India DTA changes that shifted capital-gains taxing rights. His situation illustrates why Mauritius demands specialist cross-border tax expertise.
Who is the tax authority?
The Mauritius Revenue Authority (MRA) administers the national tax system. It operates under the Mauritius Revenue Authority Act 2004.
Substantive law rests on the Income Tax Act 1995, VAT Act 1998, and successive Finance Acts. The Financial Services Commission (FSC) regulates Global Business License entities separately under the Financial Services Act 2007.
Mauritius belongs to SADC, COMESA, the Indian Ocean Commission, and the African Continental Free Trade Area (AfCFTA). Multi-bloc membership shapes its double-tax-treaty posture across Africa, Asia, and Europe.
What is the tax year and when are returns due?
Mauritius runs a non-calendar fiscal year: 1 July to 30 June. This is distinctive among major DTA jurisdictions where calendar-year alignment dominates.
The Advance Payment System (APS) requires quarterly corporate tax payments. The fiscal-year mismatch with calendar-year partners creates timing complexity for cross-border entities.
Who counts as a Mauritian tax resident?
An individual is a Mauritian tax resident under the Income Tax Act if any of these apply:
- Present in Mauritius for 183 or more days in the tax year
- Present for 270 or more days across a rolling 3-year period
- Domiciled in Mauritius
Residents pay tax on worldwide income. Non-residents pay tax only on Mauritius-source income. The three tests apply independently — meeting any one triggers resident status.
Deep-dive: see expat and cross-border tax in Mauritius for mid-year arrival rules and the GBL-entity distinction.
What are the personal income tax rates?
Mauritius reformed its PIT from a flat 15% to a progressive 0–20% structure in 2023 — one of the most significant recent PIT reforms in the Indian Ocean region.
| Yearly income (MUR) | Tax rate |
|---|---|
| 0 – 390,000 | 0% |
| 390,001 – 805,000 | 10% |
| 805,001 – 1,500,000 | 12.5% |
| 1,500,001 – 2,500,000 | 15% |
| 2,500,001 – 3,500,000 | 17.5% |
| Over 3,500,000 | 20% |
A Solidarity Levy of 25% applies on chargeable income above MUR 3,000,000, pushing the combined effective top marginal rate to approximately 45%. The levy is a political redistributive instrument; it primarily affects high-income earners and GBL directors receiving large local remuneration.
How does corporate tax work?
Mauritius operates a two-layer corporate tax architecture. The statutory rate is 15% — matching Singapore and Hong Kong at the lowest end globally — with an overlay regime that can reduce the effective rate to 3%.
Flat 15% on all resident companies. No sector surcharge. Matches Singapore and Hong Kong at the low end globally. Tax losses carry forward for 5 years.
80% exemption on qualifying foreign-source income (dividends from foreign entities, foreign interest, foreign royalties) reduces the effective CIT to 3% for PER-eligible companies. Substance requirements apply post-2019.
Before 2019, Global Business Companies (GBC-1 / GBC-2) received blanket beneficial treatment. The 2019 reform abolished GBC-1/GBC-2 and replaced them with a single Global Business License (GBL) requiring genuine economic substance in Mauritius. Entities that cannot demonstrate substance lose PER eligibility and fall back to the standard 15% rate. This was the direct response to OECD/EU blacklisting pressure.
The OECD Pillar Two Domestic Top-Up Tax (DTUT) took effect for in-scope multinationals (global revenue ≥ €750M) from January 2024, bringing effective MNE CIT to 15%.
Deep-dive: see small business tax in Mauritius for the sole-trader vs GBL comparison.
What about VAT and indirect taxes?
VAT is 15% under the VAT Act 1998. Registration is mandatory once annual turnover exceeds MUR 6 million.
| Rate | Applies to |
|---|---|
| 15% | Standard rate — most goods and services |
| 0% | Exports, basic foodstuffs, certain essential services |
| Exempt | Financial services, education, health |
MRA's e-Billing System (EBS) has been rolling out mandatory e-invoicing. VAT returns are filed monthly or quarterly through the MRA e-Filing portal. Late-registration penalties are significant: up to 25% of the VAT due from the mandatory-registration date.
Deep-dive: see VAT in Mauritius for registration thresholds and export-refund mechanics.
What is the currency framework?
MUR managed floating since 1994. Bank of Mauritius inflation-targeting. ~45 MUR/USD.
The Mauritian Rupee (MUR) has been on a managed float since 1994. The Bank of Mauritius targets low inflation and manages volatility through forex intervention. 1 USD ≈ 45 MUR (verify current rates). For GBL entities that invoice in USD or EUR, currency-conversion rules matter for both CIT calculations and transfer-pricing benchmarks.
How are cryptoassets taxed?
The Financial Services Commission (FSC) introduced the Virtual Asset and Initial Token Offering Services Act 2021 (VAITOS Act), effective 7 February 2022. Mauritius was one of the first African jurisdictions to create a dedicated virtual-asset licensing framework.
Exchanges, custodians, and token issuers serving Mauritius-resident clients require FSC VASP licensing under VAITOS 2021. Tax treatment of crypto gains uses existing income-tax categories — gains from trade are ordinary income. The FSC framework aligns broadly with the EU's MiCA regulation in scope, though the two are legally independent instruments.
Deep-dive: see crypto taxation in Mauritius for the FSC licensing tiers and gain-recognition timing.
What is the treaty network?
Mauritius has approximately 46 active bilateral double-tax treaties — the largest network of any sub-Saharan African or Indian Ocean state. The MLI was ratified with effect from 1 February 2020, adding anti-treaty-shopping provisions across the network.
Historically the world's most-used treaty-shopping vehicle for India-bound FDI.
Before the 2016 revision, roughly 50% of India-bound FDI flowed through Mauritius under the original 1982 treaty. The 2016 amendments shifted capital-gains taxing rights back to India for securities acquired after 1 April 2017, addressing BEPS Action 6 and India's General Anti-Avoidance Rule (GAAR) concerns. Pre-April-2017 securities retained grandfathered source-state-only treatment.
Mauritius has no DTA with the United States — only a Tax Information Exchange Agreement (TIEA). US investors via Mauritius face full US withholding rules. This is a common structuring surprise.
Deep-dive: see tax treaty relief in Mauritius for the bilateral rate schedules.
Where does Mauritius sit in the Indian Ocean cohort?
Mauritius anchors the Indian Ocean Island Financial Centres cohort alongside the Seychelles. Both are offshore-finance jurisdictions that leverage treaty networks and low statutory rates to attract global investment flows. The wider Indian Ocean Island cohort also includes Comoros and Madagascar — neighbours with fundamentally different tax postures.
Common penalties and pitfalls
Global investors and relocating professionals trip on a set of recurring traps when structuring in or through Mauritius:
US investors routing through Mauritius do not get treaty-rate withholding benefits. Only a Tax Information Exchange Agreement exists. This surprises deal teams used to treaty networks.
Post-1 April 2017 India securities are no longer exempt from Indian capital gains tax. Only pre-1 April 2017 holdings retain the grandfathered source-state-only treatment. Mis-structuring this gap is costly.
Post-2019 GBL entities must demonstrate genuine economic substance in Mauritius (directors, staff, premises, decision-making). Shell entities without substance lose PER eligibility and fall to 15% CIT. FSC conducts substance reviews.
A 25% Solidarity Levy applies on chargeable income above MUR 3,000,000. Combined with the 20% top PIT rate, effective marginal rate can reach approximately 45%. This applies to individuals — including GBL directors receiving local remuneration.
Mauritius runs July–June, not January–December. Entities with calendar-year reporting in a parent jurisdiction face dual-year reconciliation complexity. The APS quarterly payment schedule runs on the Mauritian fiscal timeline.
MLI ratification (1 Feb 2020) added Principal Purpose Test and Limitation on Benefits provisions to most of Mauritius's bilateral treaty network. Treaty shopping structures in place before 2020 may now fail the PPT test.
In-scope MNEs (global revenue ≥ €750M) face a Domestic Top-Up Tax from January 2024, raising effective CIT to the 15% global minimum. The PER's 3% effective rate no longer applies for Pillar Two entities — the DTUT recaptures the gap.
Rodrigues Island has its own Regional Assembly with limited fiscal autonomy. National MRA tax rules apply, but certain sector incentives operate differently on Rodrigues. Businesses operating there should verify Rodrigues-specific rules separately.
When should you talk to a Mauritius tax pro?
Some situations are routine through MRA e-Filing. Others demand specialist cross-border expertise:
Specific situations that benefit from a qualified Mauritius Tax-Adviser:
- Structuring or maintaining a Global Business License (GBL) company
- India-bound FDI and the post-2016 India DTA capital-gains grandfathering analysis
- Claiming the 80% Partial Exemption Regime on foreign-source income
- Chargeable income approaching or above MUR 3,000,000 (Solidarity Levy threshold)
- Pillar Two Domestic Top-Up Tax analysis for in-scope MNE groups
- Relocating to Mauritius mid-year — establishing tax residency and worldwide-income reporting
- MRA assessment, audit query, or transfer-pricing notice
- VAT registration after crossing the MUR 6 million turnover threshold
You can find vetted Mauritius practitioners through the directory below.
This page is general information. It is not personal guidance for your specific situation. Tax rules change. Always check current figures on the MRA website or with a licensed Mauritius practitioner before filing.
Frequently asked
Who is the Mauritian tax authority?
The Mauritius Revenue Authority (MRA), established under the MRA Act 2004, administers income tax, VAT, and other national levies. The Financial Services Commission (FSC) regulates Global Business License (GBL) entities under the Financial Services Act 2007.
When is the Mauritian annual return due?
The fiscal year ends 30 June. Personal income tax returns are due 30 September. Corporate annual returns are due 6 months after the entity's own fiscal year-end. APS (Advance Payment System) quarterly instalments are mandatory for companies. VAT returns are filed monthly or quarterly via MRA e-Filing.
Who is a Mauritian tax resident?
A person is a Mauritian tax resident if physically present 183+ days in the fiscal year, physically present 270+ days across a rolling 3-year period, or domiciled in Mauritius. Residents pay tax on worldwide income. Non-residents pay tax only on Mauritius-source income.
What are the Mauritian personal income tax rates?
Post-2023 reform: 0% on first MUR 390,000; then 10% to MUR 805,000; 12.5% to MUR 1,500,000; 15% to MUR 2,500,000; 17.5% to MUR 3,500,000; 20% above MUR 3,500,000. A 25% Solidarity Levy also applies on chargeable income above MUR 3,000,000.
How does Mauritius's corporate tax work?
Standard CIT is 15% flat on all resident companies. The Partial Exemption Regime (PER) grants 80% exemption on qualifying foreign-source income — dividends from foreign entities, foreign interest, foreign royalties — reducing the effective rate to 3% for eligible GBL companies. Post-2019, economic substance is required to qualify for PER. Pillar Two Domestic Top-Up Tax applies from January 2024 for in-scope MNEs.
What is the Mauritian VAT rate?
VAT is 15% under the VAT Act 1998. Exports and certain basic foodstuffs are zero-rated. Financial services, education, and health are exempt. Registration is mandatory above MUR 6 million annual turnover. VAT returns are filed monthly or quarterly via MRA e-Filing.
How does Mauritius tax cryptoassets?
The Financial Services Commission operates a VASP licensing framework under the Virtual Asset and Initial Token Offering Services Act 2021 (effective 7 February 2022). Gains from crypto trade are taxed as ordinary income under existing income-tax categories. The FSC VASP framework broadly parallels the EU's MiCA regulation in scope, though they are separate legal instruments.
How many tax treaties does Mauritius have?
Approximately 46 active bilateral double-tax treaties — the largest network of any sub-Saharan African or Indian Ocean state. The landmark India–Mauritius DTA of 1982 was revised in 2016. The OECD MLI was ratified effective 1 February 2020. Mauritius has no DTA with the United States — only a Tax Information Exchange Agreement (TIEA).
Major tax firms in Mauritius
Verified directory of the largest accounting + tax practices operating in Mauritius. Listings are entity-level reference cards — claim flow is open to firm representatives.
- Big 4
Deloitte Mauritius
- Big 4
EY Mauritius
- Big 4
KPMG Mauritius
- Big 4
PwC Mauritius
- National
BDO Mauritius
- National
Crowe CDNW Group Ltd
- National
Grant Thornton Mauritius
- National
RSM Mauritius
Find a tax pro in Mauritius
Browse credentialed pros serving Mauritius — filter by specialty, language, and credential type.
Browse the Mauritius directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Mauritius Revenue Authority · accessed
- Government of Mauritius · accessed
- Government of Mauritius · accessed
- Government of Mauritius · accessed
- Financial Services Commission Mauritius · accessed
- Mauritius Revenue Authority · accessed
- PwC Worldwide Tax Summaries · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Mauritius as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.