Tax Residence Certificate
A Tax Residence Certificate (TRC) is issued by the Income Tax Department in respect of a company holding a...
Mauritius offers a favourable tax environment to attract local and foreign businesses. Local companies benefit from a 15% corporate tax rate, while global business sector entities are taxed at the same rate. Foreign tax credits are granted up to the full Mauritius tax amount, with a system allowing for a reduction to 3% on qualifying income. Additionally, the absence of capital gains tax, withholding tax on dividends, and estate duty make Mauritius an appealing destination for investment and business growth.
Corporate Income Tax
For income tax purposes, a company is defined as a corporate body (except a local authority), whether incorporated in...
Resident Company
A resident company is liable to income tax on its worldwide income, excluding exempt income; a non-resident company is...
Taxation of Branches of Foreign Companies
In general, the taxable income of a branch of a foreign company is computed in the same way as...