Africa · Tax guide
Mauritius
Mauritius taxes company profits at 15% and charges VAT at 15% once turnover passes Rs 6,000,000. Large multinational groups face a 15% domestic minimum top-up tax, and taxes are administered by the Mauritius Revenue Authority (MRA).
At a glance
- Corporate income tax
- 15%
- VAT
- 15%
- VAT registration
- Rs 6,000,000
- Domestic minimum top-up tax
- 15%
- Withholding on payments abroad
- 15%
Partial exemptions for some income
Standard rate
Annual taxable turnover
Large multinational groups
Interest and royalties
Corporate income tax
Companies pay 15%, and some foreign-source income qualifies for a partial exemption. Global Business Licence companies must meet substance requirements. Advance payments are made quarterly and the return is due within six months of the year-end.
VAT
VAT is 15%. Registration is required once annual taxable turnover exceeds Rs 6,000,000. Returns are filed monthly or quarterly by the 20th through the MRA e-services.
Global minimum tax
Groups within the OECD Pillar Two rules pay a qualified domestic minimum top-up tax so that their effective rate in Mauritius reaches 15%.
Payments abroad
Interest and royalties paid to non-residents carry 15% withholding unless a treaty lowers it. Dividends are generally not taxed.
Key dates
- By the 20thVAT return
- QuarterlyAdvance payment system (APS)
- Within six months of the year-endCorporate income tax return
Figures and sources
5 figures- Corporate income tax rate15%Under professional review
- VAT rate15%Under professional review
- Annual taxable turnover above which VAT registration is requiredRs 6,000,000Under professional review
- Qualified domestic minimum top-up tax rate15%Under professional review
- Withholding on interest and royalties paid to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Mauritius based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Mauritius (a Mauritian tax adviser) before making compliance decisions.