- There is no withholding tax on the remittance of branch profits.
- No capital gains tax in Mauritius except on property development gains.
- No limit on the carry-forward of tax losses.
- Royalties, interests and service fees payable to foreign affiliates are allowed as expenses provided they are reasonable and correspond to actual expenses incurred.
- Interest paid on deposits in a bank holding a Category 2 banking licence is tax exempt
- 100% accelerated depreciation rate in the first year for aircraft companies.
- Investment tax credit of 10% for capital expenditure.
- Dividends paid are tax exempt.
- No withholding tax on interest, royalties and dividends.
- Royalties paid to non-residents are tax exempt.
- GBCi companies are liable to tax at the incentive rate of 15%.
- Generous mechanism for foreign tax credit on foreign source income.
- No estate duty, inheritance, wealth or gift taxes.
- No stamp duties, registration duties, levy.
- Zero rated Value Added Tax for qualified business transactions.
- Duty concessions on office equipment, furniture and motor vehicles.
