International
support

In more than 90 countries

Mauritius

Key data Change country

Business environment

Operating a Business

Setting Up a Company Mauritius Sub-Saharan Africa
Procedures (number) 4.0 7.5
Time (days) 4.5 21.3

Source: Doing Business - Latest available data.

 
 
National Intellectual Property Organisation
Website of the Ministry of Foreign Affairs, Regional Integration and International Trade.
For more contact information, visit this page
 

+

Tax Rates

Consumption Tax Rate
15% (standard rate)
Zero-rated items include printed books and booklets; sugar; fertilizers; margarine; rice; yoghurt; edible oils; transport of passengers and goods by sea or air; electricity and water; export of goods and services; chilled deep-sea water used for the provision of air conditioning services; photovoltaic systems; bread; cooking gas in cylinders of up to 12kg for domestic use; transport of passengers by public services vehicles; medical, hospital and dental services.
Exempt items include baby food; breakfast cereals; entrance to cinemas, concerts and shows; films, including royalties; educational services; certain financial services; insurance; land; training services approved by the Mauritius Qualifications Authority.
Other Consumption Taxes
Excise duties are levied on liquor, cars, tobacco and oil products.
 
Company Tax
15%
 
Withholding Taxes
Dividends: 0%; Interests: 15%; Royalties: 10% (residents)/15% (non-residents)

+