Taxpayers are classified as follows:

  1. Corporations:
  • Companies
  • Non-resident societies (partnerships) or joint ventures
  • Associations
  • Registered branches of foreign companies

2. Individuals:

  • Residents
  • Non-residents

3. Trusts

The main taxes applicable to taxpayers in Mauritius are: 

  1. Taxes on income:
  • Individual income tax;
  • Corporate income tax;

2. Taxes on transactions:

  • Value Added Tax;

3.  Taxes on property:

  • Registration duty on transfer of property;
  • Urban property tax;

4. Other taxes:

  • Customs duty; 
  • Excise Duty;
  • Vehicle Tax.