Tax Residence Certificate
In Mauritius, a Tax Residence Certificate (TRC) holds significant importance for companies holding a Global Business Category 1 Licence...
Mauritius offers a favourable tax environment to attract local and foreign businesses. Local companies benefit from a 15% corporate tax rate, while global business sector entities are taxed at the same rate. Foreign tax credits are granted up to the full Mauritius tax amount, with a system allowing for a reduction to 3% on qualifying income. Additionally, the absence of capital gains tax, withholding tax on dividends, and estate duty make Mauritius an appealing destination for investment and business growth.
Corporate Income Tax
For income tax purposes, a company is defined as a corporate body (except a local authority), whether incorporated in...
Resident Company
Mauritius’ resident and non-resident entities are subject to different tax obligations depending on their sources of income and place...
Taxation of Branches of Foreign Companies
In Mauritius, the taxation rules for branches of foreign companies differ slightly from those applicable to resident companies, especially...