OpenAccountants/Mauritius/Mauritius Tax Overview

Mauritius Tax Overview

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: tax overview 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.

National tax authority

Mauritius Revenue Authority (MRA)Mauritius Revenue Authority ActView source ↗

Currency

Mauritian rupee (MUR / Rs)Bank of Mauritius Act

Income tax year

1 July to 30 JuneIncome Tax ActView source ↗

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 ActView source ↗

Top personal income tax rate

20Income Tax ActView source ↗

Standard corporate income tax rate

15Income Tax ActView source ↗

Does VAT exist

Yes — Value Added Tax at a standard rate of 15% percentValue Added Tax ActView source ↗

Annual individual return deadline

30 September (extended to 15 October for electronic filing and electronic payment)Income Tax ActView source ↗

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 ActView source ↗

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 2025Income Tax ActView source ↗

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

The full Guide

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)

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Mauritius tax system at a glance

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)