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ARTICLE · 30 JANUARY 2013

The International Comparitive Legal Guide to Private Client 2013 - Mauritius

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A discussion on what pre-entry estate and gift tax planning can be undertaken in Mauritius.

MauritiusWealth Management
Malcolm Moller
Malcolm Moller
Anjana Ramburuth
Anjana Ramburuth
Author LinkedIn connections

1 PRE-ENTRY TAX PLANNING

1.1 In Mauritius, what pre-entry estate and gift tax planning can be undertaken?

There are no inheritance/estate or gift taxes in Mauritius.

1.2 In Mauritius, what pre-entry income tax planning can be undertaken?

Tax on income in Mauritius is charged at a flat rate of 15%. Under the current tax regime, non-residents are generally taxed only on their Mauritius-source income while residents, on the other hand, are liable to income tax on their Mauritius-source income and any foreign-source income which is remitted to Mauritius.

Resident individuals are further entitled to an income exemption threshold which can be deducted from their chargeable income.

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