AN ATTRACTIVE FISCAL MODEL
Mauritius is on the white list of finance hubs for the OCDE, guaranteeing good business practices. The country offers fiscal benefits to incentivise foreign investment while conforming to OCDE standards. Taxes, in Mauritius have been simplified to a unique rate of 15%, with no ceiling, known as a flat tax. Thus, you will never have to pay more than 15% taxes and the same revenue cannot be subject to taxation twice. The value-added tax is moreover also at 15%.
To benefit from the tax benefits of Mauritius, you have to be a fiscal resident. There are two ways to achieve this; the first is to obtain the Mauritian nationality and the second, a residence permit.
The Republic of Mauritius has set up double-taxation agreements with the French Republic. Thus, the same revenue cannot be subject to taxation more than once in either jurisdiction.
- A flat tax rate of 15%
- No taxes on dividends
- No taxes on capital gains
- No wealth taxes
- 0% inheritance tax, if the inheritors fiscally reside in Mauritius.
- Complete exemption on total import for import-export activities.
- Double-taxation agreement
- No local tax or property tax.
- Fiscal deductions for all dependents