Mauritius tax for companies: 15%, about 3%, or only on Mauritius income
A Mauritius company run from Mauritius pays 15%, and qualifying foreign dividends and interest can fall to about 3% with real activity there.
An Authorised Company run from abroad is non-resident: Mauritius taxes only its Mauritius income, and the country it's run from may tax the rest.
Mauritius is sold as a "3% country". That figure is real, but it applies to certain income streams in a company run from Mauritius, not to the company as a whole. Here's how the 15% rate, the 80% exemption and the levies added since 2024 combine, from the Income Tax Act as amended by the Finance Act 2026.
Key takeaways
- Company tax is 15%. The 80% partial exemption takes qualifying income to an effective 3%.
- Foreign dividends and interest can qualify; consulting and trading income stays at 15%.
- An Authorised Company run from abroad is non-resident: only its Mauritius income is taxed.
- The exemption needs substance in Mauritius, and it rules out a foreign tax credit on the same income.
- The Fair Share Contribution excludes licensed global business companies; the 2% climate levy doesn't.
- Nothing is withheld on dividends paid abroad.
Mauritius tax residence: GBC or Authorised Company
- Managed and controlled from Mauritius, so resident
- Taxed on worldwide income at 15%, with the partial exemption
- Can use the tax treaties
- Managed and controlled from abroad, so non-resident
- Taxed only on income from Mauritius
- Still files a return every year; no treaty access
The country an Authorised Company is run from will usually treat it as its own resident and tax it there. Our Mauritius company page helps you pick the type.
The boardroom decides it: run from Mauritius, resident; run from abroad, not.
Mauritius effective tax rate calculator
Put in the company's yearly net income by stream and see what Mauritius takes.
The figures follow the Income Tax Act 1995 and assume the substance conditions are met: under the Income Tax Regulations, interest needs the full test and dividends a lighter one.
About 3% is a result on some income streams, not the company rate.
Mauritius substance: the licence and the 3%
- At least two directors resident in Mauritius, with board meetings there
- Main bank account in Mauritius and a local management company
- Records at the registered office and audited accounts
- Core income generating activities carried out in Mauritius
- Enough qualified people, employed directly or through a provider
- Spending in proportion to the activity
Pass the first and fail the second, and the company keeps its licence but pays 15% instead of 3% on that income.
The licence needs one kind of substance, the 3% another.
Mauritius Fair Share Contribution and climate levy
Three charges were added between 2024 and 2026, each with its own threshold. Find which reach your company.
New levies since 2024 reach large companies; most founder companies stay outside.
Mauritius withholding tax and tax treaties
Nothing withheld on dividends; 45 treaties for a GBC with a certificate.
Mauritius company tax return deadline
A return is due even with no income, under section 116 of the Income Tax Act, and quarterly payments apply above Rs 10 million of gross income.
A return every year, six months after the month the year ends.
Is Mauritius a tax haven?
Mauritius taxes companies at 15% and has 45 treaties in force, which is why it rarely gets the label now. It left the FATF grey list in October 2021 and the EU's anti money laundering list in 2022, and it's on neither EU tax list. The OECD rates its information exchange compliant.
Off the FATF grey list since 2021 and on neither EU tax list.
Mauritius tax questions, answered
What is the corporate tax rate in Mauritius?
Does an Authorised Company pay tax in Mauritius?
Does a GBC pay 3%?
Does the Fair Share Contribution apply to a GBC?
When is the Mauritius tax return due?
What is the personal tax rate in Mauritius?
Is the tax return in your price?
Changelog
- 10 November 2026: first published.
- 13 November 2026: official sources linked in the text.
A Mauritius company, run from your own desk.
US$3,020 a year after the first year, FSC licence and Registrar fees included.