Fiscal Incentives

  • Competitive tax regime: Income tax, corporate tax and VAT fixed at 15%
  • 80% exemption regime on certain income for example foreign dividend, Foreign sourced interest income amongst others
  • Corporate tax rate of 3% for companies engaged in export of goods and for international buying and selling of goods.
  • No withholding tax on dividends and interest received from a Mauritian Company
  • No capital gains tax
  • No estate duty, inheritance or wealth tax
  • Tax holidays (under certain conditions) on specific licences – Overseas family offices, Global Headquarters Administration, Global Treasury Activities, Investment Banking, Global legal Advisory Services

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