Mauritius Körperschaftssteuer: Steuersätze, Anreize & strategische Vorteile für globales Geschäft

Corporate Tax Rates and Incentives in Mauritius: Complete Overview

Mauritius, an island nation in the Indian Ocean, has strategically positioned itself as a robust and reputable international financial centre. Its appeal to global investors and businesses is multifaceted, with a competitive corporate tax regime and a suite of attractive incentives playing a pivotal role. This comprehensive overview delves into the intricacies of corporate tax rates, the various incentives available, and the strategic advantages that make Mauritius a compelling jurisdiction for international business.

Understanding the Mauritian Corporate Tax Landscape

The cornerstone of Mauritius's tax system is its relatively low and simplified corporate tax structure. The standard corporate income tax rate in Mauritius is 15%. This rate applies to the chargeable income of both resident and non-resident companies, with certain exceptions and partial exemption regimes that significantly reduce the effective tax burden for qualifying entities. The tax year in Mauritius typically runs from July 1st to June 30th, though companies can elect for a different financial year end.

Partial Exemption Regime (PER)

One of the most significant features of the Mauritian tax system is the Partial Exemption Regime (PER), introduced in 2019. Under the PER, an 80% exemption is granted on specific income streams, effectively reducing the corporate tax rate from 15% to 3% on that income. This regime is designed to comply with international best practices, particularly the OECD's Base Erosion and Profit Shifting (BEPS) initiatives, by requiring substance and economic activity in Mauritius. The income streams eligible for the 80% exemption include:

• Foreign-source dividends (provided certain conditions are met, such as the dividend not being deductible in the source country).
• Interest income (subject to specific conditions).
• Income derived by a company engaged in ship and aircraft leasing.
• Income derived by a company engaged in the manufacturing of goods.
• Income derived by a company engaged in the global business sector, provided it meets the enhanced substance requirements as prescribed by the Financial Services Commission (FSC).
• Income derived by a company engaged in the medical tourism sector.
• Income derived from the sale of goods to an export-oriented undertaking.

To benefit from the PER, companies must demonstrate adequate substance in Mauritius. This typically involves employing a certain number of qualified staff, incurring a minimum level of expenditure, and having physical offices in Mauritius. The specific substance requirements vary depending on the nature of the business activity and are regularly reviewed by regulatory bodies to ensure compliance with international standards.

Global Business Companies (GBCs)

Global Business Companies (GBCs) are a key component of Mauritius's international financial centre. These entities are resident in Mau