Corporate Tax
Tax Loss Carry-Forward Rules in Mauritius
Losses have value — as long as you use them within the window.
5-year window
Business losses may be carried forward for up to 5 income years. After that, they expire.
Change of ownership
Substantial changes in ownership (>50%) can result in loss forfeiture — anti-abuse rules apply.
Group relief
No formal group loss relief in Mauritius. Losses stay with the company that incurred them.
Utilisation strategy
Time deductible expenses and depreciation to smooth profits and maximise loss usage before expiry.
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