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Mauritius Taxation

  • Incorporation time: 2 days
  • Shelf companies: No
  • Accounting: No
  • Secretary: No
  • Nominee Shareholder: Yes
  • Nominee director: Yes
Tax 0%
1 MUR = 0.02 €

Mauritius Tax Rates

Corporation tax is 0% in Mauritius for companies which export, or reinvest their revenue in export. Otherwise, corporation tax is 15%.

The VAT rate is 15%.

Accounting Requirements In Mauritius

Mauritius accounting rules depend on the nature of the company:

  • onshore GBL1 companies, which are taxed at 15%, must keep up-to-date records and have a bank account in Mauritius.
  • offshore GBL2 companies, taxed at 0%, have no accounting obligation and may hold a bank account anywhere in the world.

Personal Income Tax

Personal income tax is levied at the following tiered rates.

Income (MUR) Tax Rate
0 to 240,000 0%
240,001 to 500,000 15%
500,001 and above 22.5%

 

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