Corporate Tax Comparative Guide

1 Basic framework

1.1 Is there a single tax regime or is the regime multi-level (eg, federal, state, city)?

There is a single tax regime in Mauritius.

1.2 What taxes (and rates) apply to corporate entities which are tax resident in your jurisdiction?

Corporate entities will attract income tax and value added tax (VAT), subject to any exemptions they may avail of. The imposition of VAT depends on the turnover and activities of the corporate entity. Corporate entities may also be liable to corporate social responsibility charges, subject to certain conditions.

The headline rate for income tax is 15% subject to any exemption or tax holidays that the corporate entity may avail of. For VAT, it is also 15%.