Mauritius Tax Overview

Mauritius Tax Overview

Mauritius tax system at a glance

Mauritius operates a single-rate-leaning system administered by the Mauritius Revenue Authority (MRA), with a fiscal year running 1 July to 30 June. The figures below reflect measures effective from the 2025/26 income year; they are a source-cited draft pending review by a licensed Mauritius accountant.

• National tax authority — Mauritius Revenue Authority (MRA) (Mauritius Revenue Authority Act)
• Currency — Mauritian rupee (MUR / Rs) (Bank of Mauritius Act)
• Income tax year — 1 July to 30 June (Income Tax Act)
• Basis of taxation for residents — Residents are taxed on worldwide income, but foreign income is generally taxable only to the extent remitted to Mauritius ((approx — confirm scope of remittance basis)) (Income Tax Act)
• Top personal income tax rate — 20 percent (Income Tax Act)
• Standard corporate income tax rate — 15 percent (Income Tax Act)
• Does VAT exist — Yes — Value Added Tax at a standard rate of 15% percent percent (Value Added Tax Act)
• Annual individual return deadline — 30 September (extended to 15 October for electronic filing and electronic payment) (Income Tax Act)
• Annual company return deadline — Within 6 months of the company's accounting year-end (e.g. 29 December where the year ends in June) (Income Tax Act)
• Qualified Domestic Minimum Top-up Tax (Pillar Two) — QDMTT applies to Mauritius members of in-scope MNE groups (consolidated revenue EUR 750m+) effective from the year of assessment commencing 1 July 2025 (Income Tax Act)