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Albania@/uk/taxsummaries/wwts.nsf/ID/Albania-Overview@NA@NA@NA!,Algeria@/uk/taxsummaries/wwts.nsf/ID/Algeria-Overview@NA@NA@NA!,Angola@/uk/taxsummaries/wwts.nsf/ID/Angola-Overview@NA@NA@NA!,Argentina@/uk/taxsummaries/wwts.nsf/ID/Argentina-Overview@NA@NA@NA!,Armenia@/uk/taxsummaries/wwts.nsf/ID/Armenia-Overview@NA@NA@NA!,Australia@/uk/taxsummaries/wwts.nsf/ID/Australia-Overview@NA@NA@NA!,Austria@/uk/taxsummaries/wwts.nsf/ID/Austria-Overview@NA@NA@NA!,Azerbaijan@/uk/taxsummaries/wwts.nsf/ID/Azerbaijan-Overview@NA@NA@NA!,Bahrain@/uk/taxsummaries/wwts.nsf/ID/Bahrain-Overview@NA@NA@NA!,Barbados@/uk/taxsummaries/wwts.nsf/ID/Barbados-Overview@NA@NA@NA!,Belarus@/uk/taxsummaries/wwts.nsf/ID/Belarus-Overview@NA@NA@NA!,Belgium@/uk/taxsummaries/wwts.nsf/ID/Belgium-Overview@NA@NA@NA!,Bermuda@/uk/taxsummaries/wwts.nsf/ID/Bermuda-Overview@NA@NA@NA!,Bolivia@/uk/taxsummaries/wwts.nsf/ID/Bolivia-Overview@NA@NA@NA!,Bosnia and Herzegovina@/uk/taxsummaries/wwts.nsf/ID/Bosnia-and-Herzegovina-Overview@NA@NA@NA!,Botswana@/uk/taxsummaries/wwts.nsf/ID/Botswana-Overview@NA@NA@NA!,Brazil@/uk/taxsummaries/wwts.nsf/ID/Brazil-Overview@NA@NA@NA!,Bulgaria@/uk/taxsummaries/wwts.nsf/ID/Bulgaria-Overview@NA@NA@NA!,Cabo Verde@/uk/taxsummaries/wwts.nsf/ID/Cabo-Verde-Overview@NA@NA@NA!,Cambodia@/uk/taxsummaries/wwts.nsf/ID/Cambodia-Overview@NA@NA@NA!,Cameroon, Republic of@/uk/taxsummaries/wwts.nsf/ID/Cameroon-Overview@NA@NA@NA!,Canada@/uk/taxsummaries/wwts.nsf/ID/Canada-Overview@NA@NA@NA!,Cayman Islands@/uk/taxsummaries/wwts.nsf/ID/Cayman-Islands-Overview@NA@NA@NA!,Chad@/uk/taxsummaries/wwts.nsf/ID/Chad-Overview@NA@NA@NA!,Chile@/uk/taxsummaries/wwts.nsf/ID/Chile-Overview@NA@NA@NA!,China, People's Republic of@/uk/taxsummaries/wwts.nsf/ID/Peoples-Republic-of-China-Overview@NA@NA@NA!,Colombia@/uk/taxsummaries/wwts.nsf/ID/Colombia-Overview@NA@NA@NA!,Congo, Democratic Republic of the@/uk/taxsummaries/wwts.nsf/ID/Democratic-Republic-of-Congo-Overview@NA@NA@NA!,Congo, Republic of@/uk/taxsummaries/wwts.nsf/ID/Republic-of-Congo-Overview@NA@NA@NA!,Costa Rica@/uk/taxsummaries/wwts.nsf/ID/Costa-Rica-Overview@NA@NA@NA!,Croatia@/uk/taxsummaries/wwts.nsf/ID/Croatia-Overview@NA@NA@NA!,Cyprus@/uk/taxsummaries/wwts.nsf/ID/Cyprus-Overview@NA@NA@NA!,Czech Republic@/uk/taxsummaries/wwts.nsf/ID/Czech-Republic-Overview@NA@NA@NA!,Denmark@/uk/taxsummaries/wwts.nsf/ID/Denmark-Overview@NA@NA@NA!,Dominican Republic@/uk/taxsummaries/wwts.nsf/ID/Dominican-Republic-Overview@NA@NA@NA!,Ecuador@/uk/taxsummaries/wwts.nsf/ID/Ecuador-Overview@NA@NA@NA!,Egypt@/uk/taxsummaries/wwts.nsf/ID/Egypt-Overview@NA@NA@NA!,El Salvador@/uk/taxsummaries/wwts.nsf/ID/El-Salvador-Overview@NA@NA@NA!,Equatorial Guinea@/uk/taxsummaries/wwts.nsf/ID/Equatorial-Guinea-Overview@NA@NA@NA!,Estonia@/uk/taxsummaries/wwts.nsf/ID/Estonia-Overview@NA@NA@NA!,Fiji@/uk/taxsummaries/wwts.nsf/ID/Fiji-Overview@NA@NA@NA!,Finland@/uk/taxsummaries/wwts.nsf/ID/Finland-Overview@NA@NA@NA!,France@/uk/taxsummaries/wwts.nsf/ID/France-Overview@NA@NA@NA!,Gabon@/uk/taxsummaries/wwts.nsf/ID/Gabon-Overview@NA@NA@NA!,Georgia@/uk/taxsummaries/wwts.nsf/ID/Georgia-Overview@NA@NA@NA!,Germany@/uk/taxsummaries/wwts.nsf/ID/Germany-Overview@NA@NA@NA!,Ghana@/uk/taxsummaries/wwts.nsf/ID/Ghana-Overview@NA@NA@NA!,Gibraltar@/uk/taxsummaries/wwts.nsf/ID/Gibraltar-Overview@NA@NA@NA!,Greece@/uk/taxsummaries/wwts.nsf/ID/Greece-Overview@NA@NA@NA!,Greenland@/uk/taxsummaries/wwts.nsf/ID/Greenland-Overview@NA@NA@NA!,Guatemala@/uk/taxsummaries/wwts.nsf/ID/Guatemala-Overview@NA@NA@NA!,Guernsey, Channel Islands@/uk/taxsummaries/wwts.nsf/ID/Guernsey-Overview@NA@NA@NA!,Guyana@/uk/taxsummaries/wwts.nsf/ID/Guyana-Overview@NA@NA@NA!,Honduras@/uk/taxsummaries/wwts.nsf/ID/Honduras-Overview@NA@NA@NA!,Hong Kong@/uk/taxsummaries/wwts.nsf/ID/Hong-Kong-Overview@NA@NA@NA!,Hungary@/uk/taxsummaries/wwts.nsf/ID/Hungary-Overview@NA@NA@NA!,Iceland@/uk/taxsummaries/wwts.nsf/ID/Iceland-Overview@NA@NA@NA!,India@/uk/taxsummaries/wwts.nsf/ID/India-Overview@NA@NA@NA!,Indonesia@/uk/taxsummaries/wwts.nsf/ID/Indonesia-Overview@NA@NA@NA!,Iraq@/uk/taxsummaries/wwts.nsf/ID/Iraq-Overview@NA@NA@NA!,Ireland@/uk/taxsummaries/wwts.nsf/ID/Ireland-Overview@NA@NA@NA!,Isle of Man@/uk/taxsummaries/wwts.nsf/ID/Isle-of-Man-Overview@NA@NA@NA!,Israel@/uk/taxsummaries/wwts.nsf/ID/Israel-Overview@NA@NA@NA!,Italy@/uk/taxsummaries/wwts.nsf/ID/Italy-Overview@NA@NA@NA!,Ivory Coast (Côte 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Quick charts
Territory-specific tax information.
Corporate income tax rate (%)
15 (3% for companies exporting goods)
Corporate income tax due dates
Within six months of the financial year-end.
CIT final payment due date
Within six months of the financial year-end.
CIT estimated payment due dates
Payable quarterly in advance within three months after the end of the Advance Payment System (APS) quarter.
Personal income tax rates (%)
Personal income tax due dates
Three months after the year ended 30 June (i.e. 30 September)
PIT final payment due date
PIT estimated payment due dates
For employees, Pay As You Earn (PAYE) is deducted by the employer on wages and salaries as well as other benefits.
Self-employed individuals must pay tax on their business income on a quarterly basis if their gross income exceeds MUR 4 million.
Withholding tax rates (%) (Dividends / Interest / Royalties)
Resident: 0 / 0 / 10;
Non-resident: 0 / 15 / 15
Capital gains tax rates (%)
Corporate Capital Gains Rate (%)
Individual Capital Gains Rate (%)
Net wealth/worth tax rates (%)
Corporate income tax rate (%)
Corporate income tax due dates
CIT final payment due date
CIT estimated payment due dates
Personal income tax rates (%)
Personal income tax due dates
PIT final payment due date
PIT estimated payment due dates
Withholding tax rates (%) (Dividends / Interest / Royalties)
Capital gains tax rates (%)
Corporate Capital Gains Rate (%)
Individual Capital Gains Rate (%)
Net wealth/worth tax rates (%)
NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)
NP stands for Not Provided (i.e. the information is not currently provided in this chart)
All information in this chart is up to date as of 8 December 2019. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.