Paying Taxes in Mauritius

This section addresses the taxes and mandatory contributions that medium-sized domestic companies in Mauritius must pay in a given year, as well as measures of the administrative burden of paying taxes and contributions.

The country data appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in June 2009.

The table below shows the main indicators for paying taxes. They are:

  • the total number of payments per year;
  • the time it takes to prepare, file, and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year); and
  • the total tax rate, which measures the amount of taxes and manda¬tory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Corporate income tax1online filing4815.0%taxable profits10.6 
Property Transfer tax1 -10.0%sale price6.1 
Social security contributions1online filing1006.0%gross salaries5 
Council tax 1 -fixed fee (MUR 100,000) 1.2 
Road tax1 -various rates 0.1 
Stamp duty1 -MUR 15 per pagenumber of pages of contract small amount
Value added tax (VAT)1online filing1315.0%value added not included
Totals:7 161  22.9 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.