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What are the tax regulations in Mauritius?

Tax Rate (%) Value Added Tax (VAT) is charged at the standard rate of 15% on taxable supplies of all goods and services in Mauritius. Certain goods and services are exempt or zero-rated. Further guidance on taxable persons under the VAT Act 1998 and the applicable threshold is provided below under question 19.

How does income tax work in Mauritius?

Overview of Mauritius taxation system Furthermore, individuals benefit from a progressive income tax system, with rates ranging from 10% to 25%. Value-added tax (VAT) is implemented at a standard rate of 15%, while specific sectors may enjoy reduced rates or exemptions.

Who is exempt from income tax in Mauritius?

An employee whose emoluments do not exceed Rs 30,000 per month is an exempt person and is not subject to tax deduction under the PAYE System.

What is the new tax regime in Mauritius?

Rates: As from 1 July 2023, a new progressive tax regime for individuals applies, with rates ranging from 0% to 20%, as shown in the table above. Also, the solidarity levy of 25% previously applicable on annual taxable income exceeding MUR 3 million has been repealed.