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Country Overview
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Capital City:
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Port Louis
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Chief of State:
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Sir Anerood JUGNAUTH
President since 2003
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Head of Government:
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Navinchandra RAMGOOLAM
Prime Minister since 2005
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Area (sq km):
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2,040 (land & water)
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Population:
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n/a
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Revenue Overview
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Revenue Authority:
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Mauritius Revenue Authority
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Administration Head:
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Mr Sudamo LAL
Director General
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Institution Address:
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*
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27 Baucon Street
Phoenix, Mauritius
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(
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Mobile:
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+230 421 1390
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'
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Phone:
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+230 207 5941
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7
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Fax
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+230 207 6041
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;
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e-Mail:
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sudhamo.lal@mra.mu
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Country Correspondent:
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Mrs Colette Fijac,
Special Assistant to the Director Gen.
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Contact Details:
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'
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Phone:
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+230 207 5938
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'
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Phone:
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+230 207 6000
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;
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e-Mail:
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colette.fijac@mra.mu
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Country Correspondent:
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Mr Mustupha Mosafeer
Director of Large Taxpayer
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Contact Details:
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'
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Phone:
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+230 207 5902
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;
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e-Mail:
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mustupha.Mosafeer@mra.mu
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Tax Rate Overview
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Personal Income Tax:
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Tax Year:
Calendar Year (as of January 2010)
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Tax Rate:
15%
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Mauritius residents are taxed on Mauritius-source income and foreign income remitted to Mauritius. Non-residents are taxed only on Mauritius-source income.
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Tax on employment income is withheld monthly by the employer under the PAYE system and remitted directly to the tax authorities. Income not subject to PAYE is self-assessed, and the individual must make quarterly payments and file a tax return by 31 March.
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Corporate Tax:
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Tax Year:
-
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Tax Rate:
15%
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Where in the case of a company the normal tax payable is less than 7.5% of its book profit, the tax payable for that income year is deemed to be 7.5% of its book profit or 10% of any dividends declared in respect of that year, whichever is the lesser. This alternative minimum tax is applicable in certain specific cases.
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Consumption Tax:
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Nature of the Tax:
Value Added Tax (VAT)
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Tax Rate:
16.5%
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Filing & Payment:
Filing and payment is made on a monthly or quarterly basis.
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Economic Overview
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GDP per capita (PPP) %:
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n/a
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Tax to GDP Ratio %:
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n/a
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Inflation Rate %:
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n/a
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Currency:
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Mauritian Rupee
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