Africa
Currency
MUR
Corporate Tax
15%
Personal Income Tax
15%
VAT / GST
15%
Effective 12.75% via Partial Exemption Regime (80% exemption on 8 qualifying income types).
Flat 15% (solidarity surcharge up to 5% on high income).
Standard rate.
Dividends
0%
Interest
0%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
NSE 6% (employer 3% + employee 3%); MNS 3% (employer 1.5% + employee 1.5%).
Capital Gains Tax
5% on gains (reduced)
Inheritance / Estate Tax
Progressive 0–20%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~45
Key partners: India, South Africa, France, UK, China, Singapore
Key treaty hub for Africa–Asia investment; India treaty notable (capital gains preserved). Many treaties offer 0%–5% withholding.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Year ending 30 June
Notes
Global Business Licence regime reformed (substance requirements). Freeport companies 0% CIT for first 8 years.
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