Mauritius Corporate Tax Comparative Guide

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Corporate Tax

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Indirect taxes

8.1

What indirect taxes (eg, goods or service tax, consumption tax, broadcasting tax, value added tax, excise tax) could a corporate taxpayer be exposed to?

Mauritius

Andersen (Mauritius) Ltd

Answer ... Corporate taxpayers will usually be subject to:

value added tax, if they make taxable supplies; and
customs and excise duty, if they engage in the export/import of goods or the manufacture of certain goods.

For more information about this answer please contact: Joe Chan from Andersen (Mauritius) Ltd

8.2

Are transfer or other taxes due in relation to the transfer of interests in corporate entities?

Mauritius

Andersen (Mauritius) Ltd

Answer ... The transfer of interests in corporate entities which hold immoveable property in Mauritius may be subject to registration duty and land transfer tax. Both registration duty and land transfer tax are proportional to the value of the underlying immoveable property.

For more information about this answer please contact: Joe Chan from Andersen (Mauritius) Ltd

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Corporate Tax