Fiscal Regimes


Mauritius offers a low tax jurisdiction and an investor friendly environment to encourage local and foreign companies to set up a business. The taxation of income of both companies and individuals is governed by the Income Tax Act 1995 which is substantially based on UK tax law. The Fiscal Regimes offered are as follows:

  • Harmonised corporate and income tax of 15%
  • Tax free dividend
  • No capital gains tax
  • 100% foreign ownership
  • Exemption from customs duty on equipment
  • Free repatriation of profits, dividends and capital
  • 50% annual allowance on declining balance for the purchase of electronic and computer equipment