Paying Taxes and other social contributions
The Mauritius Revenue Authority (MRA) is responsible for the collection of taxes in Mauritius. The income year starts from 1st July to end on 30th June of the next year. Both individuals and companies (including any other taxable body corporate) are taxable at a single rate of 15%.
Outline of the tax system in Mauritius
Tax residency
An individual is "Resident" in Mauritius if:
- The domicile is in Mauritius unless the permanent place of abode is outside Mauritius,
- The individual has been present in Mauritius for a period of 183 days or more in an income year or has been present in Mauritius for an aggregate period of 270 days in an income year and the 2 preceding income years.
Corporate tax Returns
The Corporate tax rate is 15% in Mauritius. All corporate tax returns have to be submitted electronically. All information about the filing of Corporate tax returns is available on the website of the MRA.
Value Added Tax (VAT) Returns
- The VAT rate is 15% in Mauritius. Companies can submit their VAT returns online.
- The MRA has also introduced an automatic VAT return facility to ease claims and refunds.
All information about the filing of VAT returns is available on the website of the MRA.
Personal tax and charges
As a business is registered at the CBRD, the applicant should indicate in the application form that he will have employee/s in the business and the MRA will automatically register that person as an employer for payment of NPF/NSF contributions and PAYE, if any. The MRA will communicate to that person, his: -
- Employer Registration Number (ERN);
- Password for filing of the monthly return;
All information about the filing of personal tax returns is available on the website of the MRA.
Payment of social contributions
Employers are required to contribute to the National Pension Scheme, the National Savings Fund and a Training levy payable to the Mauritius Revenue Authority.