This overview provides a comprehensive breakdown of the corporate tax regime in Mauritius as of 2025, including current rates, applicable levies, and relevant reporting details for businesses operating or considering operations in the jurisdiction.
Corporate Tax Overview in Mauritius (2025)
Mauritius continues to offer an efficient, straightforward corporate tax structure, appealing to both domestic enterprises and international businesses. The tax system is flat-rate based, with minimal complexity in bracket application.
Corporate Income Tax Rates and Surcharges
| Tax Type | Rate (%) | Notes / Condition | Currency (MUR) |
|---|---|---|---|
| Standard Corporate Income Tax | 15% | Flat rate applied to all corporates | MUR |
| Corporate Climate Responsibility (CCR) Levy | 2% | For companies & resident sociétés with turnover > MUR 50 million, effective from 1 July 2024 | MUR |
There are no progressive brackets in Mauritius’ corporate tax regime; the 15% rate applies evenly to all taxable corporate income. Eligibility for the additional 2% CCR levy is conditioned strictly on turnover thresholds, meaning many SMEs and lower-revenue entities are not affected.
Assessment Basis and Scope
The tax is assessed on a corporate basis—meaning it applies to profits generated by companies registered and deemed resident in Mauritius. The regime does not make use of minimum or maximum holding periods for tax liability, and no surcharges or alternative minimum taxes are disclosed beyond the CCR levy details above.
Key Figures: Mauritius Corporate Tax at a Glance (2025)
- Flat corporate tax rate: 15% (MUR)
- Additional CCR levy: 2% for turnover > MUR 50 million (MUR)
- Assessment: Corporate-level only
- Income brackets: None (flat rate applies)
- Levy effective date: 1 July 2024
Tax Currency and Conversions
All corporate tax obligations are calculated and paid in Mauritian Rupees (MUR). For reference, as of early 2025, the approximate exchange rate is 1 USD = 46 MUR (subject to market fluctuations). For example, the MUR 50 million turnover threshold for the CCR levy equates to roughly $1,087,000 USD.
Pro Tips for Navigating the Mauritius Corporate Tax Environment
- Watch your turnover: Firms approaching MUR 50 million turnover should prepare for CCR levy registration and administration in advance of crossing the threshold.
- Leverage Mauritius’ flat rate structure: Without tax brackets, planning end-of-year profits is simpler, but accurate forecasting is essential for compliance.
- Monitor annual changes: Levy thresholds and eligibility requirements may be updated, so it is important to consult official sources regularly.
- Maintain thorough records: Keep detailed turnover and revenue records to document exemption from or liability for the CCR levy.
Official Resources
For authoritative information or recent updates on corporate taxation in Mauritius, consult the Mauritius Revenue Authority.
In summary, Mauritius sustains its reputation as an attractive, low-complexity jurisdiction for corporate tax in 2025. The clear flat-rate system, with a narrowly-applied climate responsibility levy for larger businesses, ensures transparent and predictable fiscal planning. Understanding your firm’s turnover in relation to the MUR 50 million threshold, staying alert to regulatory updates, and leveraging simplified assessment rules will remain central for companies operating in the Mauritian business landscape.