Tax Services in Mauritius: Income, Corporate & VAT
A plain-English guide to the taxes individuals and businesses face in 2026 — and where to get expert, Chartered Certified help.
Whether you are an employee, a sole trader or a company director, tax in Mauritius comes down to three main areas: income tax, corporate tax and Value Added Tax (VAT). Here is what each one means for you, with links to deeper guides and a trusted partner who can handle it all.
Income tax for individuals
Resident individuals are taxed under the PAYE system on a progressive scale that currently runs from 0% up to 20%, depending on annual chargeable income. For most employees, tax is deducted from salary each month and reconciled through an annual return filed with the Mauritius Revenue Authority (MRA). Reliefs — such as the Income Exemption Threshold and deductions for dependants — can meaningfully reduce what you owe, provided they are claimed correctly.
One of the most competitive headline rates in the region — a key reason businesses incorporate here.
Corporate tax for businesses
Companies resident in Mauritius pay a flat 15% corporate income tax, plus a 2% Corporate Social Responsibility (CSR) contribution where it applies. Some categories of income qualify for partial exemption, and the Advance Payment System (APS) means tax is often paid in instalments through the year rather than in one lump sum.
Value Added Tax (VAT)
VAT in Mauritius is charged at a standard rate of 15%. Registration becomes compulsory once your annual taxable turnover passes the threshold below, although certain professions must register regardless of turnover. Once registered, you charge VAT on your sales, reclaim it on eligible purchases, and file returns to the MRA on a monthly or quarterly basis.
Cross the threshold and you must register with the MRA — late registration can trigger penalties.
Compare your three obligations at a glance
Income Tax
Progressive on individuals, deducted via PAYE and reconciled annually.
Read the guideCorporate Tax
Flat on company profits, plus 2% CSR where applicable, paid via APS.
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Frequently asked questions
Self-serve answers on the three taxes most Mauritian filers deal with. Still stuck? Book a free consultation.
Income tax (individuals)
What income tax rates apply to individuals in Mauritius?
Residents are taxed on a progressive PAYE scale running from 0% up to 20% depending on annual chargeable income. Bands, the Income Exemption Threshold and dependant deductions are set out each year in the Finance Act.
ask an accountant about income tax (paye / itr)How is PAYE calculated and paid?
Employers deduct PAYE from your salary each month based on the MRA tax tables and remit it to the MRA. At year end, you file an Income Tax Return (ITR) that reconciles what was withheld against your final liability.
ask an accountant about income tax (paye / itr)When is the individual tax return due?
The annual ITR is filed electronically via the MRA e-filing portal, typically by 30 September (later deadlines apply for e-filers in some years). Late filing triggers penalties and interest.
ask an accountant about income tax (paye / itr)Are foreign-source income and remittances taxable?
Residents are taxed on Mauritius-source income and on foreign income remitted to Mauritius. Non-residents are taxed only on Mauritius-source income. Double-tax treaties may relieve overlap — check your specific case.
ask an accountant about income tax (paye / itr)What deductions and reliefs can I claim?
Common items include the Income Exemption Threshold, dependant deductions, approved pension and medical scheme contributions, interest on a first-time home loan, and tertiary education fees — subject to caps and conditions.
ask an accountant about income tax (paye / itr)Corporate tax (businesses)
What is the corporate tax rate in Mauritius?
Resident companies pay a flat 15% corporate income tax on chargeable income, plus a 2% Corporate Social Responsibility (CSR) contribution where applicable. Some activities and income streams qualify for partial exemption regimes.
ask an accountant about corporate tax & apsHow does the Advance Payment System (APS) work?
Companies estimate their annual tax and pay it in quarterly instalments through the year, with a final balancing payment on filing the annual return. This smooths cash flow and avoids a single year-end lump sum.
ask an accountant about corporate tax & apsWhen is the corporate return due?
The annual corporate income tax return is generally due within six months of the company's financial year end, filed via MRA e-filing. Audited financial statements typically support the return.
ask an accountant about corporate tax & apsWhat expenses are deductible?
Expenses wholly and exclusively incurred in producing gross income are deductible, subject to specific rules (e.g. capital allowances instead of depreciation, restrictions on entertainment, related-party pricing). Keeping clean records is essential.
ask an accountant about corporate tax & apsDo I need to worry about transfer pricing or BEPS?
Related-party transactions must be at arm's length and documented. Mauritius aligns with OECD BEPS standards, so cross-border structures, IP arrangements and management fees should be reviewed by a qualified adviser.
ask an accountant about corporate tax & apsValue Added Tax (VAT)
What is the VAT rate in Mauritius?
The standard VAT rate is 15%. Some supplies are zero-rated (e.g. exports, certain foodstuffs) and others are exempt (e.g. specific financial and educational services) — the treatment affects whether you can reclaim input VAT.
ask an accountant about vat registration & returnsWhen must I register for VAT?
Registration is compulsory once your annual taxable turnover exceeds MUR 6 million. Some professions (e.g. accountants, lawyers, architects) must register regardless of turnover. Voluntary registration is also possible below the threshold.
ask an accountant about vat registration & returnsHow often are VAT returns filed?
Registered persons file monthly or quarterly VAT returns via MRA e-filing, depending on turnover. Returns and payments are typically due within one month of the end of the taxable period.
ask an accountant about vat registration & returnsCan I reclaim VAT on business purchases?
Yes — input VAT on eligible business purchases can be offset against output VAT you charge on sales, provided you hold valid VAT invoices and the purchases relate to taxable supplies. Some items (e.g. private cars) are blocked.
ask an accountant about vat registration & returnsWhat happens if I register late or file late?
Late registration, late filing and late payment all attract penalties and interest under the VAT Act. If you think you have crossed the threshold, register immediately and speak to an accountant to limit exposure.
ask an accountant about vat registration & returnsThis page is for general information only and does not constitute tax or legal advice. Rates, thresholds and deadlines are indicative for 2026 and may change — always confirm current figures with the Mauritius Revenue Authority (MRA) or a qualified accountant before acting.