Country tax profile · 2026
Mauritius corporate tax
How Mauritius taxes corporate
The standard corporate profits tax in Mauritius is 15%. Standard 15%. Partial exemption (80%) can lower effective rate to 3% on qualifying foreign income (e.g. GBC companies). Individuals with net income over MUR 12M pay a 15% Fair Share Contribution on the excess (through income year from 1 Jul 2027).
Compiled by MyNomadWorld for Mauritius and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Mauritius's corporate tax compares
Mauritius's corporate tax of 15% is the 138th highest of the 180 countries we track, against a global average of 21.2% and a Africa average of 26.9%.
Countries with a similar corporate tax
Cyprus (15%) · Georgia (15%) · Montenegro (15%) · Germany (15%) · Oman (15%) · Kuwait (15%)
Who is a tax resident of Mauritius?
Presence >=183 days in an income year, or >=270 days over the current and preceding two years, or domicile in Mauritius (unless permanent home abroad).
Related Mauritius taxes
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What is the corporate tax rate in Mauritius?
The standard corporate profits tax in Mauritius is 15%. Standard 15%. Partial exemption (80%) can lower effective rate to 3% on qualifying foreign income (e.g. GBC companies). Individuals with net income over MUR 12M pay a 15% Fair Share Contribution on the excess (through income year from 1 Jul 202