How corporate tax works in Mauritius
A company resident in Mauritius is generally taxed on worldwide income, while a non-resident company is taxed on Mauritius-source income. A company is resident if incorporated in Mauritius or if its central management and control is in Mauritius, subject to treaty rules.
The standard corporate income-tax rate is 15% on net chargeable income. Companies engaged in export of goods and some Freeport activities can use a 3% rate on the income attributable to those activities under the statutory formula.
Qualifying foreign-source income can benefit from an 80% partial exemption when the substance and other conditions are met. Foreign tax credits and treaty relief can also be available, but a company cannot assume that a GBL or a low headline rate removes the need for Mauritian substance.
The Qualified Domestic Minimum Top-up Tax applies from the 1 July 2025 year of assessment to Mauritian resident entities in MNE groups with consolidated revenue of at least EUR 750 million in at least two of the previous four fiscal years, where the local effective rate is below 15%.
From the 2026/27 income year, an Alternative Minimum Tax can apply to companies in the hotel, insurance, financial intermediation, real estate and telecommunications sectors. Where normal tax is below 10% of adjusted book profit, the AMT can raise the liability to that level.
Companies with annual chargeable income and supplies above MUR 24 million may also face the 5% corporate Fair Share Contribution through 30 June 2028, or 2% where the company is taxed at the 3% rate. The 2% Corporate Climate Responsibility Levy applies to companies and resident sociétés with turnover above MUR 50 million.
Tax rates at a glance
- Standard corporate income tax
- 15%Main rate
- Export of goods / Freeport activity
- 3%
- QDMTT effective minimum
- 15%
- Alternative Minimum Tax
- 10% of adjusted book profit
- Corporate Fair Share Contribution
- 5% / 2% in defined cases
- Corporate Climate Responsibility Levy
- 2% in defined cases
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FoundersHolding companiesExportersInvestment platformsRegional operators
Watch out for
- Do not model Mauritius as a simple 15% company-tax jurisdiction. The effective result can include partial-exemption conditions, the corporate Fair Share Contribution, CCR Levy, AMT, QDMTT, VAT and payroll costs.
- Residence and substance matter. Incorporating a company in Mauritius is not a substitute for real management, control, records, people and decision-making where the tax rules or treaty require them.
- The 3% export rate is limited to qualifying export income. Ordinary local services, investment income and unrelated profits remain subject to their own rules.
Frequently asked questions
What is the corporate tax rate in Mauritius?
The standard corporate income-tax rate is 15% on net chargeable income. A 3% rate can apply to qualifying export-of-goods and certain Freeport income, while additional minimum-tax and levy regimes can affect larger or specified-sector companies.
Are Mauritius companies taxed on foreign income?
A resident company is generally taxed on worldwide income, subject to foreign tax credits, treaty relief and qualifying partial exemptions. A non-resident company is generally taxed on Mauritius-source income.
Does Mauritius have a minimum corporate tax?
Yes, in targeted situations. The QDMTT can bring in-scope large MNE groups to a 15% local effective rate, and a 10% AMT on adjusted book profit applies from 2026/27 to companies in specified sectors where normal tax is lower.