Taxation system

Mauritius operates a self-assessment tax system. Residents are taxed on global income, unless foreign income remains abroad. Resident companies are taxed on worldwide income regardless of remittance. Non-residents are taxed on Mauritius-sourced income. Residence is defined by domicile or days spent in Mauritius for individuals, and by incorporation or management location for companies. This tax framework is designed to promote transparency and compliance while fostering a business-friendly environment conducive to both local and international investment.

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