Mauritius has a dual legal system based on the common and civil law of the UK and France. If you’re planning to do business in or with Mauritius, make sure you’re aware of relevant taxes and domestic legislation, including any labelling laws and technical regulations that may apply to your products.

VAT

The VAT rate in Mauritius is set at 15%. It is chargeable on all taxable supplies of goods and services and is also payable on the importation of goods into Mauritius (Mauritius Revenue Authority, 2019).

The Mauritius Revenue Authority is responsible for collecting all tax revenues and for enforcing tax laws in Mauritius.

Corporate tax

A corporation resident in Mauritius is subject to tax on its worldwide income. A non-resident corporation is liable to tax on any Mauritius-source income, subject to any applicable tax treaty provisions.

Corporations are liable to income tax on their net income, currently at a flat rate of 15%. Companies engaged in the export of goods are liable to be taxed at the rate of 3% on the chargeable income attributable to that export based on a prescribed formula.

Income tax

Mauritius has a credit system of taxation, whereby foreign tax credit is given on any foreign-source income declared in Mauritius on which foreign tax of similar character to Mauritian tax has been imposed.

All corporate bodies incorporated in Mauritius (except companies holding a Category 2 Global Business Licence - i.e. 'Authorised Companies' as of 1 January 2019 - and certain approved funds and associations) are subject to income tax. This applies to all associations and other registered bodies. Income derived by local partnerships is shared and taxed in the hands of the partners. Foreign corporations carrying on business, or having a place of business, in Mauritius are also liable to income tax on income derived from Mauritius.

Import duties

The Mauritius Revenue Authority has more information on customs and import tariffs.

Regulations

Mauritius’ Consumer Protection Act sets out the standards and technical regulations you need to follow to produce and sell goods.

Trade barriers

Check for any reported barriers to trading with Mauritius.

Report any trade barriers that are affecting your business so we can help fix them.

Mauritius has a lot to offer as a trade destination, but it’s important to be aware of requirements for businesses and any risks around intellectual property. Talk to our trade team in Mauritius about finding tax and legal advisers before entering into agreements.

Intellectual property

Intellectual property (IP) rights are territorial and rights granted in the UK do not provide protection elsewhere. You should consider getting IP protection abroad if you want to trade overseas or sell to overseas customers via the internet.

The Intellectual Property Office provides practical information to help you protect, manage and enforce your IP abroad. Further support for British businesses can be found through a network of IP attachés, based in key UK export markets.

Payment terms

Payment terms will be set out in your contract. Both credit notes and pre-payment are commonly used.

Work permits

Non-residents must hold a valid occupation permit before they can work in Mauritius. You can find all the details about applying on the Economic Development Board website.

Requirements for business

In some sectors, businesses may have to apply for permits and licences. To invest in certain sectors you’ll need to partner with a local company.

All businesses have to be registered and incorporated with the Corporate and Business Registration Department. Business registration cards must be renewed every 3 years.