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Available Jurisdictions


Mauritius

Mauritius 

  1. Investment Basics

 Foreign Exchange Control – No

Accounting principles/financial statements – Must be filed annually.

Principal business entities – Private and public limited liability company, sole proprietorship, branch of a foreign company and société.

  1. Corporate Taxation

Residence – A company is resident if it is incorporated in Mauritius or its central management and control is in Mauritius.

Basis – Residents are taxed on worldwide income; non-residents are taxed only on Mauritius-source income.

Taxable Income – Income is imposed on a company’s profits, which consist of business/trading profits and passive income. Normal business expenses are deductible in computing taxable income.

Taxation of dividends – Dividends paid by a Mauritius resident company are exempt from income tax. Foreign dividends are taxable, but a credit may be claimed for underlying tax and withholding tax.

Capital Gains – No tax is imposed on capital gains.

Losses – Losses may be carried forward for five years, except for losses arising from annual allowances on capital expenditure incurred after 1 July 2006, which may be carried forward indefinitely.  The carryback of losses is not permitted.

Alternative minimum tax – This has been repealed with effect from 1 July 2015.

Foreign tax credit – This may be credited against Mauritius tax on the same income.

Participation exemption – No

Holding company regime – No

Incentives – No

Rate – 15%

Surtax – No

 

  1. Withholding tax

Dividends – Mauritius does not levy withholding tax on dividends.

Interest – A 15% withholding tax generally applies to interest paid by any person, other than a bank or non-bank deposit-taking institution, to any person other than a company resident in Mauritius, unless specifically exempted.

Royalties – The general rate of withholding tax on royalties paid to non-residents is 15%, although a 0% rate applies to specified non-residents. A 10% withholding tax generally applies to royalties paid to residents.

Technical service fees – A 10% withholding tax is generally levied on technical service fees paid to non-residents, unless specifically exempted.

Branch remittance tax – No

  1. Other taxes on corporations

 Capital Duty – No

Payroll tax – No

Real property tax – No

Social security – The employer is required to make pay-related social security contributions equal to 6% (National Pension Fund), 2.5% (National Solidarity Fund) and 1.5% (for the HRDC levy) of the monthly basic salary.

Stamp Duty – No

Transfer tax – No

  1. Anti-avoidance rules

 Transfer pricing – No

Thin capitalization – No

Controlled foreign companies – No

Disclosure requirements – No

  1. Compliance for corporations

Tax year – Is the calendar year ending on 31 December or the accounting year, which may not exceed 12 months.

Consolidated returns – They are not permitted; each company must file a separate return. There is no relief for group losses.

Filing requirements – Mauritius operates a self-assessment regime. Quarterly tax payments on account are required. Annual tax returns must be filed and the balance of tax payable is due within six months of a company’s year-end.

Penalties – They are imposed for the late submission of a tax return, and interest is charged for the late payment of tax.

Rulings – Taxpayers may request a ruling on the tax consequences of transactions.

  1. Personal Taxation

 Basis – Mauritius residents are taxed on Mauritius-source income and foreign income remitted to Mauritius. Non-residents are taxed only on Mauritius-source income.

Residence – An individual is resident if he/she is domiciled in Mauritius, spends more than six months of the tax year in Mauritius or has a combined presence in Mauritius of at least 270 days in that tax year and the two preceding tax years.

Filing Status – Separate assessment is compulsory for a married couple. Joint income may be declared in any proportion.

Taxable income – Taxable income includes employment income, pensions, profits from ta trade and profession rents and interest.

Capital gains – No tax is levied on capital gains in Mauritius.

Deductions and allowances – Deduction in terms of “Income Exemption Threshold” is granted.

Rates – 15%

  1. Other taxes on individuals

Capital Duty – No

Stamp duty – No

Capital acquisition tax – No

Real property tax – No

Inheritance/estate tax – No

Net wealth/net worth tax – No

Social security – The employee must make pay-related social security contributions equal to 3% (National Pension Fund) and 1% (National Solidarity Fund) of the monthly basic salary.

  1. Compliance for individuals

Tax year – 1 July to 30 June

Filing and payment – Tax on employment income is withheld monthly by the employer under the PAYE system and remitted directly to the tax authorities.  Income not subject to PAYE is self-assessed, and the individual must make quarterly payments.

Penalties – They apply for late filing, and interest is imposed for late payment on the axe liability.

  1. Value Added Tax

Taxable transactions – VAT is levied on the supply of goods and the provision of services.

Rates – 15%

Registration – The registration threshold is MUR 6 million.

Filing and payment – Filing and payment are made on a monthly or quarterly basis.

Mauritius has concluded more than 43 tax treaties.

 

 

 

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