Tax & business in Mauritius, decoded.
Fifty deep-dives on income tax, corporate tax, VAT, payroll and cross-border planning — written by Chartered Certified Accountants for operators who ship.
Mauritius Income Tax 2026: The Complete Individual Guide
Rates, brackets, exemptions and filing deadlines for Mauritian residents in the 2026 fiscal year — explained in plain English.
Corporate Tax in Mauritius: The 15% Rate, Explained
Why Mauritius still has one of the most attractive corporate tax regimes in Africa, and how the partial exemption regime works in 2026.
VAT in Mauritius: Registration Thresholds & Compliance in 2026
When you must register for VAT, how the 15% rate applies, and the returns you can't afford to miss.
PAYE for Mauritian Employers: A Practical Guide
Withholding, filing, and end-of-year statements — the payroll compliance you can't skip.
Global Business Company (GBC) in Mauritius: 2026 Overview
What a GBC is, who it's for, and the substance rules that make or break your tax position.
Authorised Company vs GBC: Which Structure Fits?
Two Mauritian offshore vehicles, two very different tax and substance profiles.
Claiming VAT Refunds on Exports from Mauritius
Zero-rated supplies mean recoverable input VAT — here's how to actually get the cash.
Advance Payment System (APS): Quarterly Tax for Mauritian Companies
How APS works, who is caught, and how to avoid the 5% penalty for underpayment.
CSR in Mauritius: The 2% Corporate Obligation
Every profitable company sets aside 2% for CSR — here's how to deploy it strategically.
Mauritius' Double Tax Treaty Network: A Snapshot
45+ DTAs and counting — what they mean for cross-border investors using Mauritius.
Starting a Company in Mauritius: Step-by-Step in 2026
From name reservation to first invoice — the complete incorporation checklist.
Self-Employed & Freelancer Tax in Mauritius
Your income is taxable — but so are your deductions. A survival guide for solo operators.
Capital Gains Tax in Mauritius: Why There Isn't One
Mauritius doesn't tax capital gains — but that's not the whole story.
Premium Visa Holders: How Mauritius Taxes Digital Nomads
Working remotely from Mauritius under the Premium Visa? Know the tax rules before you outstay.
Occupation Permit: Tax Implications for Foreign Professionals
Investor, Professional, or Self-Employed OP — the tax profile differs.
VAT on Imports: Customs Clearance in Mauritius
Import VAT is paid at the border — but recoverable. Here's how the mechanics work.
Annual Return of Companies: What the CBRD Wants
Not to be confused with the tax return — the annual return keeps your company on the register.
When Does Your Mauritian Company Need an Audit?
Not every company needs a full statutory audit. Know the thresholds.
Transfer Pricing in Mauritius: Are You Ready?
The arm's length principle now bites — here's what to document.
VAT Partial Exemption: When You Can't Recover All Input VAT
Mixed suppliers — how much VAT can you actually reclaim?
NPF, NSF & CSG: Mauritian Social Contributions Explained
Employer and employee social contributions — rates, ceilings and payroll mechanics.
e-Invoicing in Mauritius: The MRA Mandate
Electronic invoicing is rolling out. Here's what your business needs to do.
SME Preferential Regimes: Support for Small Businesses
Mauritius offers targeted tax reliefs for SMEs — are you claiming them?
Freeport Mauritius: Tax Benefits for Re-Exporters
The Freeport regime for logistics, warehousing and light manufacturing — still relevant in 2026.
Solidarity Levy: What High Earners Pay in Mauritius
Above Rs 3 million of income, an additional levy kicks in. Here's the maths.
MRA Audit: What to Expect and How to Prepare
The letter arrived. Now what?
Trusts & Foundations in Mauritius: Tax Treatment
Wealth planning vehicles and their Mauritian tax profile.
VAT on Real Estate & Property Development in Mauritius
New builds, rentals, PDS and IRS — the VAT landscape for property.
Dividend Taxation in Mauritius: Domestic & Foreign
Are dividends taxable? Not usually — but conditions apply.
Expat Tax Planning: Moving to Mauritius in 2026
Before you board the flight, get your tax residency and asset planning sorted.
VAT on Services Supplied to Non-Residents
Consulting a foreign client? Understand the zero-rate rules.
Tax Holidays for Startups in Mauritius
Some new businesses enjoy 4-8 year tax holidays. Do you qualify?
VAT for Restaurants & Hospitality Businesses
Tipping, service charge, packaged deals — how VAT applies in F&B.
Employee Stock Options in Mauritius: Tax Treatment
ESOPs, RSUs and share plans — how they're taxed for Mauritian employees.
VAT Exemptions: Education & Healthcare in Mauritius
Two big sectors, both exempt — with important nuances.
Penalties for Late Tax Filing in Mauritius
Miss a deadline? Understand the escalating cost.
Crypto & VASP Tax in Mauritius: The 2026 Position
Trading, holding, mining, staking — how the MRA treats crypto activities.
Tax Loss Carry-Forward Rules in Mauritius
Losses have value — as long as you use them within the window.
VAT for E-commerce Sellers in Mauritius
Marketplaces, digital goods and cross-border sales — the online seller's VAT playbook.
Withholding Tax for Non-Residents in Mauritius
Payments to non-residents — when to withhold and at what rate.
Fiscal Year-End Planning for Mauritian Businesses
May/June year-ends — the tax planning checklist.
VAT in the Construction Industry
Contractors, subcontractors, retention — VAT mechanics on Mauritian building sites.
Family Business Succession & Tax in Mauritius
Passing the business to the next generation without a tax surprise.
Reverse Charge VAT on Imported Services
Buying services from abroad? You may owe VAT to yourself.
Environmental Levies in Mauritius: What Businesses Pay
MID Fund, plastic levies, environment protection fee — greening the tax base.
VAT for Farmers & Agriculture in Mauritius
Sugar, tea, fresh produce — how VAT applies to primary producers.
Getting a Tax Residency Certificate in Mauritius
The TRC unlocks treaty benefits. Here's how to secure one — and keep it.
The Innovation & Global HQ Scheme: Tax Benefits
Setting up a regional headquarters in Mauritius — the incentive framework.
Hiring Your First Employee in Mauritius
Contracts, PAYE, CSG, NSF — the checklist for going from one to two.
How to Choose an Accountant in Mauritius
Not all accountants are equal. Here's what to look for.