🇲🇺 Mauritius的企业所得税

基本税率：15% (3% effective for GBC)

Global Business Corporation (GBC)

A GBC is taxed at the standard Mauritius corporate tax rate of 15%. However, foreign-source income qualifies for an 80% partial exemption, resulting in an effective tax rate of approximately 3%. To qualify, the company must be centrally managed and controlled in Mauritius, employ (directly or through its management company) a reasonable number of qualified persons, and incur a minimum annual expenditure in Mauritius proportionate to its activities. The company must demonstrate that it is not established to serve as a conduit for treaty benefits. There is no capital gains tax. Withholding tax on dividends paid by a GBC to non-residents is 0%. Audited financial statements are required annually.

Domestic Company (Ltd)

Domestic companies are taxed at a flat rate of 15% on worldwide income. The 80% partial exemption available to GBCs does not apply. VAT is charged at 15% on most goods and services, with registration mandatory above MUR 6 million in annual turnover. There is no capital gains tax. Dividends paid to non-residents are not subject to withholding tax.

关键信息

避免双重征税协定: 46
国际组织成员: AU, SADC, COMESA, WTO, UN, AfCFTA, Commonwealth
法律体系: Hybrid — French civil law and English common law
财政年度: July – June (standard; companies may elect a different year-end)

This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.