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Mauritius
Overview
Last reviewed - 16 March 2026Mauritius, an island nation east of Madagascar off the southeast coast of Africa, gained independence in 1968. A stable democracy with regular free elections and a positive human rights record, the country has attracted considerable foreign investment and has earned one of Africa's highest per capita incomes. Mauritius is divided into ten districts and three dependencies, and its capital is Port Louis. Its official language is English, and its currency is the Mauritian rupee (MUR).
Since independence, Mauritius has developed from a low-income, agriculturally based economy to a middle-income, diversified economy with growing industrial, financial, and tourist sectors. For most of this period, annual growth has been in the order of 5% to 6%. This remarkable achievement has been reflected in more equitable income distribution, increased life expectancy, lowered infant mortality, and a much-improved infrastructure. The economy depends on tourism, textiles and apparel, and financial services, and is expanding into fish processing, information and communications technology, hospitality, and property development.
Mauritius is ranked first in Africa and 13th worldwide on the Ease of Doing Business, according to the World Bank Doing Business Report 2019.
According to Statistics Mauritius, the expected growth of gross domestic product (GDP) at basic prices was 3.1% in 2025. The headline inflation rate decreased from 3.8% in 2024 to 3.4% in 2025.
Investment as a ratio of GDP was expected to decline to 19.8% in 2025 compared to 20.9% in 214, and total foreign direct investment as at 01 July 2025 is 335 million United States dollars (USD). GDP per capita for financial year 2025 was USD 12,519.
PwC Mauritius
PwC Mauritius is recognised as a thought leader and a change initiator, where more than 500 professional staff combine the resources of a global organisation with detailed knowledge of local issues. The firm serves a large number of companies doing business in Mauritius, including multinationals, a cross section of local businesses, and public institutions. The focus of PwC Mauritius's tax practice is tax strategy, planning, compliance, and dispute resolution. The firm's professionals develop and deliver tax solutions across a diverse range of industries, including financial services, consumer and industrial products, construction, and agriculture. The tax services offered by PwC Mauritius include:
- Tax litigation
- Corporate / income tax compliance
- Value-added tax (VAT) services
- Tax advisory and planning, including Seychelles tax desk
- Expatriate support, residency and immigration support
- International assignee solutions
- Legal services
- Payroll services
- International assignee solutions
- Legal services
Quick rates and dates
| Corporate income tax (CIT) rates | |
|---|---|
| Headline CIT rate (%) |
15 (3% for companies exporting goods) |
| Corporate income tax (CIT) due dates | |
|---|---|
| CIT return due date |
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 (PIT) rates | |
|---|---|
| Headline PIT rate (%) |
0 / 10 / 20 |
| Personal income tax (PIT) due dates | |
|---|---|
| PIT return due date |
Three months after the year ended 30 June (i.e. 30 September) |
| PIT final payment due date |
30 September |
| 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. |
| Value-added tax (VAT) rates | |
|---|---|
| Standard VAT rate (%) |
15 |
| Withholding tax (WHT) rates | |
|---|---|
| WHT rates (%) (Dividends/Interest/Royalties) |
Resident: 0 / 0 / 10; Non-resident: 0 / 15 / 15 |
| Capital gains tax (CGT) rates | |
|---|---|
| Headline corporate capital gains tax rate (%) |
NA |
| Headline individual capital gains tax rate (%) |
NA |
| Net wealth/worth tax rates | |
|---|---|
| Headline net wealth/worth tax rate (%) |
NA |
| Inheritance and gift tax rates | |
|---|---|
| Headline inheritance tax rate (%) |
NA |
| Headline gift tax rate (%) |
NA |
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