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%|