Frequently Asked Questions
The Fiscal regime includes:
• Corporate tax:15%
• Income tax (personal tax): 15%
• Value-Added Tax (VAT): 15%
• Corporate Social Responsibility (CSR tax): 2% on book profits
• Land Transfer tax: 5%
• No capital gains tax
• No inheritance tax on property
• No withholding tax on interest and dividends
• Exemption from customs duty on equipment
• Free repatriation of profits, dividends and capital
Foreigners are allowed to buy property in Mauritius within very specific schemes or after fulfilling specific requirements.