OpenAccountants/Mauritius/Mauritius Corporate Income Tax

Mauritius Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Mauritius (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Mauritius, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Standard corporate income tax rate

15Income Tax ActView source ↗

Reduced rate on chargeable income from export of goods

3Income Tax ActView source ↗

Partial exemption (80%) on qualifying income

80% of certain income (e.g. foreign-source dividends, interest) may be exempt, giving an effective rate of ~3% on that incomeIncome Tax ActView source ↗

Tax base

Net chargeable income (accounting profit adjusted for tax purposes); resident companies generally taxed on worldwide incomeIncome Tax ActView source ↗

Fair Share Contribution (companies, other than banks)

5% of chargeable income for entities at the 15% rate, or 2% for entities at the 3% reduced rate, where annual chargeable income and supplies exceed Rs 24,000,000Income Tax ActView source ↗

Qualified Domestic Minimum Top-up Tax (QDMTT)

Top-up to a 15% effective rate for Mauritius members of MNE groups with consolidated revenue of EUR 750m+ in 2 of the last 4 fiscal yearsIncome Tax ActView source ↗

Withholding tax on dividends

0% — dividends paid by Mauritius resident companies are not subject to WHTIncome Tax ActView source ↗

Withholding tax on interest

15% on interest paid (other than by banks/deposit-taking institutions) to persons other than a Mauritius-resident companyIncome Tax ActView source ↗

Withholding tax on royalties

15% on royalties paid to a non-residentIncome Tax ActView source ↗

Advance Payment System (APS)

Companies pay tax quarterly under APS, with a final return after year-endIncome Tax ActView source ↗

Corporate return filing & payment deadline

Within 6 months of the accounting year-end (e.g. 29 December where the year ends in June; APS-opt cases extended to early February)Income Tax ActView source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Mauritius Corporate Income Tax

Corporate income tax rates and base

Resident companies are taxed at a flat 15% on net chargeable income, with reduced rates for certain export and partial-exemption activities. The following figures reflect Finance Act 2025 measures.

Standard corporate income tax rate — 15 percent (Income Tax Act)
Reduced rate on chargeable income from export of goods — 3 percent (On chargeable income attributable to exports per a prescribed formula) (Income Tax Act)
Partial exemption (80%) on qualifying income — 80% of certain income (e.g. foreign-source dividends, interest) may be exempt, giving an effective rate of ~3% on that income percent ((approx — subject to substance conditions; confirm qualifying streams)) (Income Tax Act)
Tax base — Net chargeable income (accounting profit adjusted for tax purposes); resident companies generally taxed on worldwide income (Income Tax Act)
Fair Share Contribution (companies, other than banks) — 5% of chargeable income for entities at the 15% rate, or 2% for entities at the 3% reduced rate, where annual chargeable income and supplies exceed Rs 24,000,000 percent (Applies 1 July 2025 to 30 June 2028) (Income Tax Act)
Qualified Domestic Minimum Top-up Tax (QDMTT) — Top-up to a 15% effective rate for Mauritius members of MNE groups with consolidated revenue of EUR 750m+ in 2 of the last 4 fiscal years percent (Income Tax Act)
Withholding tax on dividends — 0% — dividends paid by Mauritius resident companies are not subject to WHT percent (Income Tax Act)
Withholding tax on interest — 15% on interest paid (other than by banks/deposit-taking institutions) to persons other than a Mauritius-resident company percent (May be reduced by an applicable double tax treaty) (Income Tax Act)
Withholding tax on royalties — 15% on royalties paid to a non-resident percent (May be reduced by treaty; exemption where paid out of foreign-source income) (Income Tax Act)
Advance Payment System (APS) — Companies pay tax quarterly under APS, with a final return after year-end (Income Tax Act)
Corporate return filing & payment deadline — Within 6 months of the accounting year-end (e.g. 29 December where the year ends in June; APS-opt cases extended to early February) (Income Tax Act)

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Corporate income tax rates and base

Resident companies are taxed at a flat 15% on net chargeable income, with reduced rates for certain export and partial-exemption activities. The following figures reflect Finance Act 2025 measures.

Standard corporate income tax rate — 15 percent (Income Tax Act)

Reduced rate on chargeable income from export of goods — 3 percent (On chargeable income attributable to exports per a prescribed formula) (Income Tax Act)

Partial exemption (80%) on qualifying income — 80% of certain income (e.g. foreign-source dividends, interest) may be exempt, giving an effective rate of ~3% on that income percent ((approx — subject to substance conditions; confirm qualifying streams)) (Income Tax Act)

Tax base — Net chargeable income (accounting profit adjusted for tax purposes); resident companies generally taxed on worldwide income (Income Tax Act)

Fair Share Contribution (companies, other than banks) — 5% of chargeable income for entities at the 15% rate, or 2% for entities at the 3% reduced rate, where annual chargeable income and supplies exceed Rs 24,000,000 percent (Applies 1 July 2025 to 30 June 2028) (Income Tax Act)

Qualified Domestic Minimum Top-up Tax (QDMTT) — Top-up to a 15% effective rate for Mauritius members of MNE groups with consolidated revenue of EUR 750m+ in 2 of the last 4 fiscal years percent (Income Tax Act)

Withholding tax on dividends — 0% — dividends paid by Mauritius resident companies are not subject to WHT percent (Income Tax Act)

Withholding tax on interest — 15% on interest paid (other than by banks/deposit-taking institutions) to persons other than a Mauritius-resident company percent (May be reduced by an applicable double tax treaty) (Income Tax Act)

Withholding tax on royalties — 15% on royalties paid to a non-resident percent (May be reduced by treaty; exemption where paid out of foreign-source income) (Income Tax Act)

Advance Payment System (APS) — Companies pay tax quarterly under APS, with a final return after year-end (Income Tax Act)

Corporate return filing & payment deadline — Within 6 months of the accounting year-end (e.g. 29 December where the year ends in June; APS-opt cases extended to early February) (Income Tax Act)