Mauritius

Paying Taxes in

Mauritius

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information 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 December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 13 15.0% taxable profits 10.4
Social security contributions 1 online filing 82 6.0% gross salaries 6.1
Property Transfer tax 1 10.0% sale price 6.1
Corporate Social Responsibility Tax 0 may be spent on recognized CSR project or paid jointly with CIT 2.0% net income after tax 1.2
Council tax 1 fixed fee (MUR 100,000) 1.2
Road tax 1 various rates 0.1
Stamp duty 1 MUR 15 per page number of pages of contract small amount
Value added tax (VAT) 1 online filing 66 15.0% value added not included
Totals: 7 161 25.0
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