Tax simplified
The tax jargon can sometimes feel complicated. Our glossary sets out technical terms that you are bound to encounter frequently in dealing with Mauritian tax.
Income Tax
It is one of the main taxes levied in Mauritius. It applies to both individuals and entities that are resident in Mauritius and is charged on that person’s net income. If non-resident persons derive income from Mauritius, for example rental income from a Mauritian property, it may be subject to tax in Mauritius, subject to a double taxation agreement.
Domestic Company
Partial Exemption
Income Exemption Threshold
Income Year
Value Added Tax
Tax Deduction at Source
Pay As You Earn