#

Ease of Doing Business in

Mauritius

Mauritius Download Profile (1801.6KB, pdf)
Region Sub-Saharan Africa
Income Category Upper middle income
Population 1,262,605
GNI Per Capita (US$) 9,610
City covered Port Louis

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 49 42 down
7
72.27 72.18 down
0.09
Starting a Business 48 43 down
5
91.65 91.63 up
0.02
Dealing with Construction Permits 33 32 down
1
76.55 76.51 up
0.04
Getting Electricity 110 107 down
3
63.22 63.18 up
0.04
Registering Property 98 98
-
61.99 61.14 up
0.85
Getting Credit 44 42 down
2
65.00 65.00
-
Protecting Minority Investors 32 30 down
2
65.00 65.00
-
Paying Taxes 45 43 down
2
82.96 82.96
-
Trading across Borders 74 74
-
78.67 78.67
-
Enforcing Contracts 34 33 down
1
68.65 68.65
-
Resolving Insolvency 39 37 down
2
69.06 69.06
-

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

45

DB 2016 Rank:

43

Change in Rank:

down2

DB 2017 DTF (% points):

82.96

DB 2016 DTF (% points):

82.96

Change in DTF (% points):

0.00

Indicator Mauritius Sub-Saharan Africa OECD high income
Payments (number per year) info_outline 8 38.8 10.9
Time (hours per year) info_outline 152 304.2 163.4
Total tax rate (% of profit) info_outline 21.8 47.0 40.9
Postfiling index (0-100) info_outline 56.1 54.1 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 1 online 36 15% taxable profit 10.38
Employer paid - Contributions to National Pension Fund (NPF) 1 online 48 6% gross salaries 4.24
Property transfer tax 1 5% sale price 3.03
Employer paid - Contributions to National Savings Fund (NSF) 0 online and jointly 2.5% gross salaries 1.77
Employer paid - Training tax 0 online and jointly 1.5% gross salaries 1.69
Council tax 1 MUR 100,000 fixed fee 0.62
Road tax 1 various rates 0.06
Stamp duty 1 MUR 15 per page number of pages of contract 0.00 small amount
Corporate social responsibility tax 0 jointly 2% chargeable income of preceding year 0.00
fuel tax 1 retail fuel price 0.00 small amount
Employee paid - Contributions to National Pension Fund (NPF) 0 jointly 3% gross salaries 0.00 withheld
Value added tax 1 online 68 15% value added 0.00 not included
Totals: 8 152 21.8
  • Answer
    Profit tax (% of profit) 10.4
    Labor tax and contributions (% of profit) 7.7
    Other taxes (% of profit) 3.6
    Answer Score
    Postfiling index (0-100) 56.1
    VAT refunds 86.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Likely
    Time to comply with VAT refund (hours) 7.0 86.0
    Time to obtain a VAT refund (weeks) 20.3 67.0
    Corporate income tax audits 64.2
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Likely
    Time to comply with a corporate income tax audit (hours) 21.0 64.2
    Time to complete a corporate income tax audit (weeks) 29.7 7.1
    Administrative appeal process
    First level administrative appeal authority Assessment Review Authority
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 120 days

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.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.