Dividend Tax in Mauritius: Domestic & Foreign
How dividends are taxed in the hands of Mauritian resident individuals and companies, and the treatment of foreign dividends under the partial exemption.
Dividends paid by a Mauritian resident company to shareholders — resident or non-resident — are exempt from income tax in Mauritius. Foreign dividends benefit from an 80% partial exemption at the company level, subject to substance.
Domestic dividends
Fully exempt in the hands of the shareholder. No withholding tax applies on outbound dividends from a Mauritian company.
Foreign dividends
Included in chargeable income of the Mauritian company but eligible for the 80% partial exemption where substance requirements are met.
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