Taxation in Mauritius
- No withholding tax on the remittance of branch profits
- No withholding tax on interest, royalties and dividends
- 5 year 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
- No exchange control requirements
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