Tax in Mauritius: VAT, company tax, capital gains
15%
Mauritius charges 15% Value Added Tax on most goods and services. The rate is verified against Mauritius Revenue Authority (MRA) on 6 October 2026; the headline company tax rate is 15% (OECD Corporate Tax Statistics).
Value Added Tax in Mauritius
Value-added: Value Added Tax is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 15%
- Local name
- Value Added Tax
- Type
- VAT
- Reduced rates
- None on record
- Filing
- Quarterly / Monthly / Annual
- Authority
- Mauritius Revenue Authority (MRA)
- Current rate since
- 1 January 2000
Company tax in Mauritius
The headline corporate income tax rate is 15%. In effect since 1 January 2026.
Indicative only: confirm with Mauritius's national tax authority. OECD 2026: central statutory CIT 15%, combined (central+sub-central) 15%
Capital gains tax in Mauritius
- Shares
- Exempt: gains or profits derived from the sale of units, securities or debt obligations by a person are exempt income (Income Tax Act 1995, Second Schedule Part II Sub-Part C item 7)
- Property
- No capital gains tax: MRA treats a gain on realisation of a capital asset (e.g. land held as an investment) as a gain of a capital nature outside the scope of section 10 of the Income Tax Act (not income). Trading/property-dealing gains are business income.
- Holding period
- none
Ask your AI assistant about tax in Mauritius
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the Value Added Tax rate in Mauritius, and what is the source?”
- “Add 15% Value Added Tax to a net amount of 1,000.”
- “What is the company tax rate in Mauritius and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Mauritius, answered
Questions about tax in Mauritius
- What is the Value Added Tax rate in Mauritius?
- The standard Value Added Tax rate in Mauritius is 15%, verified against Mauritius Revenue Authority (MRA) on 6 October 2026. Value-added: Value Added Tax is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the company tax rate in Mauritius?
- The headline corporate income tax rate in Mauritius is 15%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Mauritius's national tax authority. OECD 2026: central statutory CIT 15%, combined (central+sub-central) 15%
- How is capital gains tax charged in Mauritius?
- In Mauritius, individuals generally pay no tax on gains, trading aside, verified against Mauritius Revenue Authority - Income Tax Act 1995 (consolidated up to May 2026) on 6 October 2026. On shares: Exempt: gains or profits derived from the sale of units, securities or debt obligations by a person are exempt income (Income Tax Act 1995, Second Schedule Part II Sub-Part C item 7) Holding period: none
- Can an AI assistant look up tax rates for Mauritius?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the Value Added Tax rate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
- How current is the Mauritius tax information on this page?
- Every figure on this page carries the date it was last checked against its source; the most recent check is 6 October 2026. The consumption-tax rate comes from a maintained rate ledger cross-checked against Mauritius Revenue Authority (MRA), and each income, company and capital-gains figure has its own source and date. A figure that has not yet been verified against a linked official source says so instead of claiming a tick. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
Sources
- Mauritius Revenue Authority (MRA)
- OECD Corporate Tax Statistics
- Mauritius Revenue Authority - Income Tax Act 1995 (consolidated up to May 2026)
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Mauritius next to another country in the comparison tool, or read the tax facts.
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