Anti-Avoidance Provisions
Mauritius does not have any avoidance legislation under which its residents may be deemed to be taxable on profits...
Mauritius runs a self-assessment taxation system. Residents of Mauritius are taxed on worldwide income, except those whose foreign–source income is not remitted to Mauritius. A resident company is charged tax in respect of its worldwide income, regardless of whether the foreign source income is remitted or not to Mauritius.
A non-resident is taxed on their Mauritius-sourced income. A resident is defined in the Income Tax Act as an individual who is normally domiciled in Mauritius unless permanent domicile is outside Mauritius, or has lived in Mauritius for a period of 183 days or more in an income year or has lived in Mauritius for an aggregate period of 270 days in an income year and the 2 preceding income years. A company is resident in Mauritius if it is incorporated in Mauritius or has its central management and control in Mauritius.
Annual and Investment Allowances
Capital allowances are based on expenditure actually incurred, i.e. after deducting any subsidies received or exchange gains on foreign...
Principal Taxes
Taxpayers are classified as follows:1. Corporations:(a) Companies(b) Non-resident societies (partnerships) or joint ventures(c) Associations(d) Registered branches of foreign companies2....
Personal Income Tax
The Personal Income Tax Rate in Mauritius is reported by the Mauritius Revenue Authority (MRA). The MRA holds a...
Income Tax Department
The Income Tax Department, which is headed by the Commissioner of Income Tax administers income tax. It falls under...
Taxable Income
The taxable income of a person comprises the gross income from different sources, such as business, property and investments...
Other Tax Rates
There are a range of other taxes and levies that apply to Mauritian residents, including the following (as of...
Allowable Deductions
In general, expenses are deductible if they are incurred exclusively in the production of gross income and are not...