There are a range of other taxes and levies that apply to Mauritian residents, including the following (as of June 2018):
Value Added Tax: 15%
National Pension Fund Contribution: 3% – 5% of employee’s remuneration
Industrial and Vocational Training Levy: 1% of employee’s remuneration.Employees’ Welfare Fund: 2.5% of employee’s remuneration
Mortgage Fees: MUR 300 on the first MUR 500,000, 2.425% on any balance of the loan Land Transfer Tax: 5% levied on the transfer of land, payable by the transferor.Land Development Tax: MUR 2.50 per square metre of land parcelled out
Tax on Transfer of Leasehold Rights in State Land: 10% on buyer + 10% on seller
Stamp Duty: MUR 25 to MUR 1,000 – Stamp duty is levied and paid to the Registrar General on every document at the time of registration, transcription, inscription, or erasure of inscription.
