Fiscal Incentives

  • Low tax rates (0% - 3%).
  • No withholding tax on remittance of branch profits.
  • No withholding tax on interest, royalties and dividends.
  • No capital gains tax.
  • Carry forward of losses limited to 5 years except for losses attributable to annual allowances.
  • Royalties, interest and service fees payable to foreign affiliates are allowable as expenses provided they are reasonable and correspond to actual expenses incurred.
  • No estate duty, inheritance or wealth taxes.
  • No stamp duties, registration duties and levy.
  • Zero rated Value Added Tax for global business transactions.
  • Trusts can elect to be non–resident and be tax-exempt in Mauritius.
  • Trusts can hold GBC1 licences and avail of DTA benefits.