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In February 1994, an Extraordinary General Meeting of the shareholders of the Mauritius Commercial Bank Finance Corporation Limited approved...

Various types of income are exempt from income tax, including:  All exempt incomes are specifically stated in the Second...

A company that has incurred a tax on its foreign source income is entitled to the following tax credits...

Interest arising in Mauritius and paid to a foreign corporation is subject to tax at the corporate rate of...

A Tax Residence Certificate (TRC) is issued by the Income Tax Department in respect of a company holding a...

For income tax purposes, a company is defined as a corporate body (except a local authority), whether incorporated in...

Mauritius does not have any avoidance legislation under which its residents may be deemed to be taxable on profits...

Capital allowances are based on expenditure actually incurred, i.e. after deducting any subsidies received or exchange gains on foreign...

Taxpayers are classified as follows: 2. Individuals: 3. Trusts The main taxes applicable to taxpayers in Mauritius are:  2....

The Personal Income Tax Rate in Mauritius is reported by the Mauritius Revenue Authority (MRA). The MRA holds a...