Tax Deduction at Source (TDS) in Mauritius: Complete Guide
When TDS applies in Mauritius, applicable rates on rent, professional fees, interest and directors’ fees, and the monthly filing rules.
Tax Deduction at Source (TDS) requires the payer — not the recipient — to withhold tax on certain payments and remit it to the MRA. Rates range from 3% to 15% depending on the nature of the payment, and getting classification wrong exposes the payer to the full tax liability.
Payments in scope
TDS applies to rent, royalties, professional fees, directors’ fees paid to non-executive directors, commissions paid to non-employee agents, payments to non-resident entertainers and interest paid by non-financial entities.
Monthly return and payment
TDS is filed with MRA by the end of the month following the deduction. The recipient is entitled to a credit for the tax withheld when filing their own return.
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