What is the corporate tax rate in Mauritius?

Mauritius offers one of the most competitive tax regimes in the region, making it a highly attractive destination for businesses and investors. As of 2025, the corporate tax rate in Mauritius is:

1. Standard Corporate Tax Rate

• The corporate income tax rate in Mauritius is 15% on chargeable income.

2. Partial Exemption Regime

• Certain types of income may qualify for an 80% partial exemption, effectively reducing the tax rate to 3%, provided that the company meets the economic substance requirements in Mauritius.
• Income eligible for partial exemption includes:
  • Foreign-source dividends (subject to conditions)
  • Interest income
  • Foreign-source income from collective investment schemes, CIS managers, CIS administrators, investment advisers, and similar financial activities
  • Profits from ship and aircraft leasing

3. No Capital Gains Tax

• Mauritius does not levy capital gains tax, enhancing its appeal for investment holding structures and wealth planning.

4. No Withholding Tax on Dividends

• If a company in Mauritius pays dividends to people who don't live there, they usually don't have to withhold any tax.

5. Tax Credits and Double Tax Treaties

• Mauritius has an extensive network of double taxation agreements (DTAs), allowing businesses to minimize double taxation risks and optimize global tax efficiency.
• Foreign tax credits may further reduce the effective tax burden for Mauritian companies earning foreign income.

6. Additional Incentives

• There are also tax-free periods and other good deals for certain industries like manufacturing, tech, green energy, and finance.

However, while Mauritius offers tax efficiency, companies must comply with international standards on transparency, economic substance, and anti-money laundering regulations.

Mauritius is easy to work with its taxes, good for investors, and in a good spot on the map. That makes it a top choice for companies that want to plan their taxes well and get into regional markets. If you want help with setting up a company in Mauritius in a tax-smart way, you could talk to someone at Offshore Company Services. We know a lot about international business solutions.