Corporate Income Tax in Mauritius: Rates, Deductions & Filing
How companies incorporated in Mauritius compute corporate tax, claim partial exemptions and file the annual return with MRA.
Mauritius levies corporate income tax at a headline rate of 15% on chargeable income, with an effective rate of 3% on qualifying foreign-source income after the 80% partial exemption. The regime is competitive, but the compliance calendar is unforgiving.
Chargeable income
Start from accounting profit, add back non-deductible items (donations outside approved schemes, provisions, private expenses) and deduct capital allowances at prescribed rates.
Partial exemption regime
An 80% partial exemption applies to specific streams such as foreign dividends, foreign interest, ship and aircraft leasing income — subject to enhanced substance requirements including employees, expenditure and core income-generating activities carried out in Mauritius.
Filing and payment
The corporate return is due within 6 months of the financial year end. Companies with turnover above MUR 10 million must also file quarterly APS statements.
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