About Mauritius's Tax System

Mauritius, located in Africa, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.

With a corporate tax rate of 15% and a top personal income tax rate of 15%,Mauritius offers a moderate tax environmentin our World Tax Index with an overall score of 69/100.

Tax Information

Corporate Tax

15%

Harmonized tax rate of 15% for corporate and personal income.

Personal Income Tax

15%

Worldwide

Top rate is 15%.

Economic & Investment Climate

Tax Stability7/10

Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.

Tax Sovereignty8/10

Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.

Economic Stability6/10

A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.

Investment Health7/10

Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.

Corruption Perception5/10

Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.

Special Tax Regimes8/10

Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.