Mauritius: Business Environment
Mauritius does not levy a real property tax.
A land transfer tax is payable by the transferor at the rate of 5% (exceptions apply).
A leasehold tax is levied on the registration of a deed of transfer of leasehold rights in state land (20% on the open market value of the leasehold right, shared equally between the transferor and transferee).
Stamp duty is paid to the Registrar General on every document at the time of registration, transcription, inscription, or erasure of inscription (between MUR 25 to 1,000).
The employer's Contribution Sociale Généralisée (CSG) is set at 2.5% (for the National Solidarity Fund) and 1.5% (for the Human Resource Development Council levy) of the monthly basic salary. The employer is also required to pay a training levy at the rate of 1% of the total basic wage or salary of its employees.
Mauritius | Sub-Saharan Africa | United States | Germany | |
Number of Payments of Taxes per Year | 8.0 | 36.6 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 140.0 | 284.8 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 22.2 | 47.3 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Personal income tax | Progressive rates from 10% to 15% |
Up to MUR 700,000 | 10% |
Between MUR 700,000 and 975,000 | 12.5% |
Above MUR 975,000 | 15% |
Solidarity levy (on annual leviable income exceeding MUR 3 million) | 25% |
Consult the MRA website for further information.
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Latest Update: November 2024