In Mauritius, the headline corporate tax rate for most tax resident companies is 15%  plus a Corporate Climate Responsibility Tax (“CCR”) of 2%.

However, companies engaged in the export of goods (i.e. international trading activities) are taxed at a lower corporate tax rate of 3%  plus the 2% CCR Tax. Certain types of income or activities may qualify for a partial exemption of 80%, subject to meeting the economic substance requirements. The partial exemption can effectively bring the tax rate down to 3.4%.