Mauritius

Accounting and tax skills

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8 skills

Transfer Pricing in Mauritius

Mauritius Transfer PricingTax year 2026

Mauritius transfer pricing for the 2026/27 income year. Covers the arm's length test in section 75 of the Income Tax Act, who it reaches, connected persons, the Director-General's power to reset net income, record keeping, country-by-country reporting for groups with EUR 750 million revenue, and how it sits with the domestic minimum top-up tax. Use for related-party pricing, intra-group charges, management fees, or loans with a Mauritius company, and for CbCR questions.

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Income Tax in Mauritius

Mauritius Income TaxTax year 2026

Mauritius personal income tax for the income year 1 July 2026 to 30 June 2027. Covers residence, the 0, 10, 20 and 35 percent bands set by the Finance Act 2026, the end of the individual Fair Share Contribution, dependent deductions and reliefs, the Current Payment System, the 1 percent presumptive tax for small enterprises, the annual return due 15 October, penalties and foreign income. Use for questions on how much tax an employee, self-employed person or landlord pays in Mauritius, MRA individual returns, CPS statements, or when a Mauritius tax return is due.

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Mauritius VAT

Mauritius VAT / GSTTax year 2026

Mauritius VAT for 2026. Use to prepare, review or classify transactions for a Mauritius VAT return, Form VAT 3. Covers the 15 percent rate, the Rs 3 million registration threshold, monthly and quarterly periods, zero-rated and exempt supplies, the Rs 10 million monthly limit, reverse charge, blocked input tax, partial exemption, repayment, foreign digital suppliers, visitor refunds, freeport supplies, e-invoicing and Finance Act 2026 changes. Always read before handling Mauritius VAT work, MRA VAT returns or VAT registration questions.

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Company Formation in Mauritius

Mauritius Company FormationTax year 2026

Company formation and entity choice in Mauritius for 2026. Covers the Companies Act 2001, domestic companies, public companies, Global Business and Authorised Companies, the resident director rule, small private company status, online incorporation, fees, annual registration fee, annual return and financial summary, beneficial ownership and timeframes at the Corporate and Business Registration Department. Use for setting up or running a Mauritius company.

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Cross Border in Mauritius

Mauritius Cross-BorderTax year 2026

Mauritius cross-border tax for the 2026/27 income year. Covers residence and sourcing, the tax residence certificate, foreign income of individuals, premium and golden visa holders, foreign tax credit, treaties, withholding on payments to non-residents including new digital items from Finance Act 2026, global business entities and foreign digital suppliers. Use for non-residents with Mauritius income, Mauritians with foreign income, treaty relief, or withholding on a payment abroad.

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Payroll Social in Mauritius

Mauritius PayrollTax year 2026

Mauritius payroll and social contributions for 2026. Covers PAYE under the cumulative system, Contribution Sociale Generalisee (CSG), National Savings Fund, training levy, the Portable Retirement Gratuity Fund, end of year bonus, directors fees, car benefit, the joint monthly return, the Return of Employees, self-employed contributions, penalties and interest. Use for running a Mauritius payroll, employer on-costs, PAYE or CSG questions, or MRA employer returns.

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Corporate Income Tax in Mauritius

Mauritius Income TaxTax year 2026

Mauritius corporate income tax for accounting years in the 2026/27 income year. Covers the 15 percent rate, the 3 percent export and other reduced rate, bank rates, alternative minimum tax, the 80 percent partial exemption, Corporate Social Responsibility, the Corporate Climate Responsibility levy and its Finance Act 2026 reductions, the company Fair Share Contribution, the domestic minimum top-up tax, the Advance Payment System, losses, returns and penalties. Use for Mauritius company tax, APS statements, CSR, CCR levy, FSC, or company return due dates at the MRA.

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Tax Overview in Mauritius

Mauritius Income TaxTax year 2026

Overview of the Mauritius tax system for the 2026/27 income year: who collects tax, the income year, resident basis, headline personal and company rates, VAT, social contributions, and the main return dates, with links to the detailed skills. Use for a first orientation on Mauritius tax, which taxes apply to a person or business, or which skill in the Mauritius pack to open next. Figures that a detailed skill owns are linked rather than repeated beyond the headline.

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