Mauritius continuously strives to improve its attractiveness by being forward-looking. Mauritius has progressed from the 20th place in 2019 to the 13th place in the latest World Bank Ease of Doing Business Report. 

  • No withholding tax on interest, royalties and dividends.
  • No capital gains tax.
  • No limit on the carry forward of tax losses.
  • Royalties, interest and service fees payable to foreign affiliates are allowed as expenses provided they are reasonable and correspond to actual expenses incurred.
  • No estate duty, inheritance, wealth or gift taxes.
  • No stamp duties, registration duties and levy.
  • Zero rated Value Added Tax for global business transactions.

Kindly note that the above list is a non exhaustive list of fiscal incentives that can be achieved via Mauritius. Depending on your specific business activities, our professional team will assist you and structuring the most tax efficient structures whilst remaining fully compliant with all relevant tax laws.