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Personal Taxation in Mauritius
 
 
 

General

A person who is resident in Mauritius is taxed in this jurisdiction. A resident is an individual who is present in Mauritius at least for 183 days in a tax year. A person domiciled in Mauritius is considered to be resident there even if he does not spend a minimum of required days within the country. A resident is liable for income tax on his/her worldwide income, but income that is derived from activities conducted outside Mauritius, is not taxed if it is received outside Mauritius. Employees of GBC1 and GBC2 types of companies as well as other forms of offshore business structures are liable to pay income tax at a half of its standard rate.

Income Tax

Income tax is paid on income derived from employment, pensions, interests, dividends and rents. There are some exemptions and deductions that can be obtained for the income tax purposes. A standard income tax rate is applied on a progressive basis, starting from 10% and reaching a maximum of 30%.

Certain types of income are exempted from income tax, and certain types of expense may be deducted:

• free travel between Mauritius and another country obtained under an employment contract is not taxed;
• members of the main professional bodies may deduct the costs of attending seminars, conferences, training courses etc;
• a proportion of retirement allowances is exempt;
• dividends received from 'incentive' companies, from listed companies, or from a company which is a full-rate taxpayer are exempt;
• many types of interest on Government's borrowings and securities are exempt;
• the first 1 million rupees received as a severance payment is exempt.

As well as these exemptions, there are significant personal allowances, including personal and children's deductions, earned income relief (15%), retirement scheme premiums, loan interest, and a proportion of any investments made into 'incentive' companies.

An individual who is resident in Mauritius is entitled to an income exemption threshold which he can deduct from his income to arrive at his chargeable income, if any.

A tax year in Mauritius starts on 1st July and ends on 30th June.

Capital Gains

Capital gains tax at a rate ranging between 20% and 30% is applied to owners of immovable property who divide it at least into five lots for sale.

Value Added Tax (VAT)

Standard rate of a local VAT is 15%. VAT replaced sales taxes in 1998. Exports and supplies to non-residents are zero-rated.


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