Corporate Tax
CSR in Mauritius: The 2% Corporate Obligation
Every profitable company sets aside 2% for CSR — here's how to deploy it strategically.
The 2% rule
Companies must set aside 2% of chargeable income in a CSR fund. Failure to spend it means the balance goes to the MRA.
Approved use
Spend on approved NGOs, ministry-endorsed programmes, or your own approved CSR project. Keep evidence of every disbursement.
Strategic CSR
Aligning CSR spend with your brand values (education, environment, sports) doubles as marketing. Publish an annual CSR report.
Don't miss the deadline
Unspent CSR must be paid to the MRA with the annual return. Missing this is one of the most common company-tax filing errors.
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