Mauritius Corporate Income Tax
Detailed corporate income tax rates and rules for Mauritius in 2026.
Corporate TaxMUR
The standard corporate tax rate is 15%. Global Business Licence (GBL) companies benefit from an effective tax rate of 3% through an 80% deemed foreign tax credit. Companies engaged in export of goods pay an effective 3% rate. Freeport zone companies enjoy tax exemptions. The partial exemption system allows 80% exemption on foreign-sourced income including dividends, interest, royalties, and certain other income. A Corporate Social Responsibility (CSR) levy of 2% of net income applies.
Standard Rate
15%
How Mauritius Corporate Tax compares
Mauritius’s corporate tax rate of 15% is the 162nd highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Africa’s regional average of 27.1%.
Mauritius
15%
Africa average
27.1%
Global average
22.2%
