As of 1 July 2023, a progressive tax system has been introduced. The annual chargeable income of an individual will be taxed as follows: * Mauritian rupees.

Mauritius runs a self-assessment system. A resident of Mauritius is taxable on worldwide income, except an individual whose foreign source income is taxable only if it is remitted to Mauritius. A resident company is chargeable to tax in respect of its worldwide income, whether its foreign source income is remitted or not to Mauritius.

Overview of Taxes. The taxes administered by MRA are all on a self-assessment system. Under that system, persons liable to pay the relevant tax or duty have to submit declarations at the end of specified periods and pay the tax, if any in accordance with the declarations.

2025年2月7日 · Mauritius offers a simple and business-friendly tax system with a flat 15% corporate and personal income tax rate. The country follows a territorial tax regime, meaning individuals are only taxed on Mauritius-sourced income or foreign income remitted to the country.

2025年2月13日 · Whether you are planning to move to Mauritius, set up a company, invest in property, work, or retire, understanding the Mauritius tax system is essential. This guide provides key information on taxation in Mauritius, especially for those considering relocating to the island.

2024年11月23日 · Explore the comprehensive tax system of Mauritius, including its evolution, types of taxes, compliance requirements, and the role of the Mauritius Revenue Authority. Understand the various direct and indirect taxes, such as income tax and VAT, along with key tax incentives for individuals and businesses.

Mauritius finally moves to a progressive tax system, deemed to be a much fairer system. Even though we already had three rates at which income for individuals was being taxed, i.e., at 10%, 12.5% and 15%, taxpayers were only hit by the highest rate based on their monthly remuneration.

2025年2月7日 · Navigate Mauritius's tax system: Understand flat tax rates, financial sector benefits, and key tax advantages for expats and foreign residents in this Indian Ocean financial hub.

Mauritius has a well-established and efficient taxation system that supports its position as a leading financial and business hub in the African region. The island nation offers a tax-friendly environment with a low tax rate, a simple and transparent tax code, and a range of tax incentives for businesses and investors.

The tax authority in Mauritius is the Mauritius Revenue Authority (MRA). The amount of time it takes to resolve an issue will depend on the complexity of the matter and whether a tax assessment has been raised. The MRA also issues guidelines and statements of practice to help tax payers understand and fulfil their obligations.