Mauritius Corporate Income Tax

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)