Corporate Tax in Mauritius Explained for Small Business Owners
Everything Mauritian SME directors need to know about corporate tax — 15%, exports at 3%, reliefs and returns.
Private companies in Mauritius pay a headline corporate tax of 15%. Exporters of goods enjoy a 3% reduced rate on the export portion of profits, and certain SME categories benefit from additional reliefs. This guide unpacks what actually applies to a small Mauritian Ltd.
The core rates
- 15% on domestic profits.
- 3% on the export portion of goods exports (subject to conditions).
- Partial exemptions on certain foreign-source income for licensed entities.
Sole traders and sociétés don't pay corporate tax — they pay personal income tax on partners' shares.
What can a company deduct?
- All ordinary business expenses.
- Capital allowances on fixed assets.
- Salaries, PAYE, NPF/CSG contributions.
- Interest on business loans.
- R&D expenses — often at enhanced rates.
Filing and paying
- File the Corporate Income Tax Return within 6 months of year-end.
- Pay via Tax Connect.
- Advance Payment System (APS): quarterly instalments if turnover crosses thresholds.
Most small companies use an accountant for the first two returns before going in-house.
SME reliefs to ask about
Depending on the current Finance Act, SMEs may access:
- 8-year tax holidays for certain new activities and manufacturing set-ups.
- Enhanced capital allowances on eligible equipment.
- HRDC training refunds.
Frequently asked questions
What is the corporate tax rate in Mauritius?
15% headline, with 3% on the export portion of goods exports and various reliefs for specific activities.
Do small Mauritian companies get tax holidays?
Certain new activities (advanced manufacturing, agri-processing, biotech) can qualify for multi-year tax holidays — check the current Finance Act.
Is APS compulsory?
Only above certain turnover thresholds. Your accountant will flag when you cross the line.
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Frequently asked questions
What is the corporate tax rate in Mauritius?
**15% headline**, with **3%** on the export portion of goods exports and various reliefs for specific activities.
Do small Mauritian companies get tax holidays?
Certain new activities (advanced manufacturing, agri-processing, biotech) can qualify for multi-year tax holidays — check the current Finance Act.
Is APS compulsory?
Only above certain turnover thresholds. Your accountant will flag when you cross the line.
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