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MAURITIUS:   p Mauritian Economy p Advantages of operating in Mauritius p Mauritius Fiscal Incentive p Mauritius Legislation
                     p Mauritius International Financial Centre p Double Taxation Avoidance Treaties

Mauritius Fiscal Incentive

·         Zero tax for GBC2’s

·         Low tax rate for GBC1’s

·         No withholding tax on the remittance of branch profits

·         No Capital gains

·         No withholding tax on interest, royalties and dividends

·         No limit on the carry forward of tax losses

·         Royalties, interest and service fees payable to foreign affiliates are allowed as expenses provided they are reasonable and correspond to actual expenses incurred

·         Interest paid on deposits lodged with offshore banks are tax exempt

·         Investment tax credit of 10% for Capital expenditure

·         Dividends paid are tax exempt

·         Royalties paid to non-residents are tax exempt

·         No estate duty, inheritance, wealth or gift taxes

·         No stamp duties, registration duties or levies

·         Zero rated value added tax for offshore business transactions

·         Duty concessions on office equipment, furniture and motor vehicle

·         No exchange control requirements

·         Full mobility where applicable

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