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Tax
Income
Corporate
Bodies Of Persons Subject To Corporate Tax

Companies, Trusts, Trustees of Unit Trust Schemes and Non-resident Sociétés (Partnerships).
Trusts, Trustees of Unit Trust Schemes and Non-resident Sociétés are treated as companies for tax purposes.
E-Filing-MRA
MRA has put in place a system for e-filing of individual returns with enhanced security features. Taxpayers are required to use their User ID (Login) and password to access the system.

Taxpayers accessing the service are advised to use a recent version of Google Chrome, Internet Explorer or Firefox as browser to file their return.
VAT
Value Added Tax (VAT) is a tax on goods and services. It is chargeable on all taxable supplies of goods and services made in Mauritius by a taxable person in the course or furtherance of any business carried on by him. VAT is also payable on the importation of goods into Mauritius, irrespective of whether the importer is a taxable person or not.
The rate of VAT is 15 %.
Double Taxation
So far Mauritius has concluded 46 tax treaties and is party to a series of treaties under negotiation.
Negative Income Tax
What is NIT?

The Negative Income Tax (NIT) is a system where, instead of paying taxes, employees deriving basic salary not exceeding Rs 9,900 per month, receive financial support from Government.