Accounting and tax

Mauritius tax planning services for new business

  1. Existing holders of GBC2 licences issued prior to 16 October 2017 will continue to benefit from tax exemption up to 30 June 2021. Thereafter all international business companies will be subject to a reduced corporate tax rate of 3%;
  2. All foreign and local companies in Mauritius are subject to corporate tax at a standard rate of 15%;
  3. Although exempt from withholding tax on dividends, companies in Mauritius are still subject to withholding tax at a rate of i) 15% on interests ii) 15% on royalties iii) 10% on technical services fees;
  4. The standard Value Added Tax rate in Mauritius is 15% and companies are obliged to file returns either monthly or quarterly;
  5. All resident and non-resident companies in Mauritius are obliged to file annual tax returns with the Mauritius tax Authority. Late filing of returns will warrant a penalty;
  6. All companies in Mauritius, with the exception of the GCB1 companies, are subject to a corporate social responsibility contribution of 2% charged on their previous year’s chargeable income;
  7. The government of Mauritius has signed 44 double tax treaties with different countries globally to help reduce the tax burden and promote international trade. Some of the countries that have signed agreements with Mauritius include Australia, Malaysia, Thailand, Sweden and Singapore among others;
  8. Healy Consultants will assist the Client with i) documenting and implementing accounting procedures ii) implementing financial accounting software iii) preparing financial accounting records and iv) preparing forecasts, budgets and performing sensitivity analysis;
  9. It is important our Clients’ are aware of their personal and corporate tax obligations in their country of residence and domicile; and they will fulfill those obligations annually. Let us know if you need Healy Consultants’ help to clarify your annual reporting obligations.

Contact us

For additional information on our accounting and tax services in Mauritius, please email us at Alternatively please contact our in-house country expert, Mr. Simon Guidecoq, directly:
client relationship officer - Simon