Mauritius taxation provisions:
Income generated by GBC II companies outside of the jurisdiction are tax exempt.
GBC I companies pay:
- tax on income derived within the jurisdiction – 15%;
- tax on income derived from operations outside Mauritius – 3%;
- tax withholding at source on interest and royalties – 0 to 15%;
- tax withholding at source on dividends and capital gains – 0%;
- VAT – 0 to 15%.
For GBC II companies the annual government levy is:
- with share capital of up to $100,000 – $100;
- with share capital over $100,000 or if the shares were issued without par value – $300.
For GBC I companies the annual government levy is $1,500.
Double Tax Treaties:
The Republic of Mauritius maintains more than 35 Double Tax Treaties with such countries as the UK, Germany, China, Cyprus, Russia, Singapore, France, Italy, Malaysia, Indonesia, the United Arab Emirates and others.