Mauritius offers tax advantages to encourage foreign investment while complying with OECD standards.
Mauritius’ taxation has been simplified to the extreme with a single rate of 15%, with no ceiling, known as Flat Tax. As a result, you can never pay more than 15% tax and the same income can never be taxed twice.
Value Added Tax VAT, here called VAT (Value Added Tax) is also at a rate of 15%.
In order to benefit from tax advantages in Mauritius, one must be a tax resident. The only two possibilities to be a tax resident in Mauritius are to obtain Mauritian nationality or to obtain a residence permit.
The Republic of Mauritius has entered into agreements with the French Republic for the avoidance of double taxation. Thus, the same income can only be taxed once in either jurisdiction.
In Mauritius, salary income and pensions are directly deducted at source and therefore paid by the employer.
The employer provides the employee with an EDF (Employee Declaration Form) on which the non-wage income (dividends, bank interest, etc.) is recorded so that the employer can calculate the amount of taxation.
The employee will submit his declaration to the MRA “Mauritius Revenue Authority” .
The inome tax return is very simple in Mauritius, however it is entirely in English. If you are unfamiliar with this language, it may be advisable to have the assistance of an accountant the first time.
Indeed, the island is gradually acquiring all the western services, sophisticated clinics, shops and consumer goods, leisure activities.
Whether you settle down as a pensioner, an investor or a professional, the change is stress-free, we take care of it.
The members of our team have experienced this adventure and are aware of your concerns. We anticipate and answer your questions to allow you to settle in complete serenity.
Many people have chosen to make this paradise their daily life.
Indeed, the Island is progressively equipped with all the western services, sophisticated clinics, shops and consumer goods, leisure activities.
Whether you settle down as a pensioner, an investor or a professional, the change is stress-free, we take care of it.
The members of our team have experienced this adventure and are aware of your concerns. We anticipate and answer your questions to allow you to settle in complete serenity.
Many people have chosen to make this paradise their daily life.
Indeed, the Island is progressively equipped with all the western services, sophisticated clinics, shops and consumer goods, leisure activities.
Whether you settle down as a pensioner, an investor or a professional, the change is stress-free, we take care of it.
The members of our team have experienced this adventure and are aware of your concerns. We anticipate and answer your questions to allow you to settle in complete serenity.
Many people have chosen to make this paradise their daily life.
The tax rate is 15% for companies and professionals such as self-employed and professionals (self employed).
The income concerned by this taxation is business profits, interest and rental income from real estate.
Please note that you can claim a deduction from your income depending on your dependants. These may be members of your family who are present in the territory via a dependent’s permit or an employee.
Example 1: You are single, had no dependants, employed 1 person and had declared Rs 1,000,000 (~ €25,000) of income, you can deduct Rs 300,000 (~€7,500).
Example 2: You are married, your spouse does not work and had 2 children attending school. You have declared Rs 1,800,000 (~€45,000) of income, you can deduct Rs 550,000 (~€13,750).
To learn more about the different deductions, we invite you to download this guide proposed by the MRA and to go to page 4.
*If the rightful claimants are tax residents of Mauritius.
The fiscal year begins on July 1 and ends on June 30 of the following year. Tax returns are to be submitted to the Mauritius Revenue Authority (MRA) by 30 September and 15 October for Internet returns.