Income Tax
Dividend Taxation in Mauritius: Domestic & Foreign
Are dividends taxable? Not usually — but conditions apply.
Domestic dividends
Dividends paid by a Mauritian resident company to a resident individual are exempt from income tax.
Foreign dividends
Foreign dividends received by residents are taxable on remittance. GBCs can access PER for 80% exemption.
Withholding tax
Mauritius does not withhold on outbound dividends. This — combined with DTAs — makes it a competitive holding jurisdiction.
Solidarity levy
Even exempt dividends count toward the solidarity levy threshold. Plan distributions accordingly.
// next_step
Speak to a Chartered Certified Accountant
Get a free 30-minute discovery call with our team at Solution.mu — practical, confidential advice tailored to your situation.
Book a consultation
