Mauritius: Income Tax

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Mauritius gazettes the Finance Act 2025

The Finance Act 2025, which provides for a number of important tax changes announced in the Mauritian National Budget by Prime Minister and Minister of Finance Dr Navinchandra Ramgoolam in June, was gazetted on 9 August after receiving Presidential assent.

Mauritius Finance

TS

The Sovereign Group

Expansion Of Sugar Tax: Tighten Your Belts

The Prime Minister has delivered the national budget for the year 2025-26, the first under the new Mauritian Parliament. The government's strategy is less...

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ENS

Marie Henri Dominique Galea V/s The ARC & The MRA [2025] UKPC 17

In a judgment dated 8 April 2025, the Judicial Committee of the Privy Council allowed the appeal of the taxpayer, Marie Henri Dominique Galea against the decision of the Supreme Court of Mauritius which had maintained the ruling of the Assessment Review Committee ("ARC").

CMS Prism in association with CMS

Mauritius Supreme Court Rules On Eligibility To Claim Partial Exemption

The Supreme Court of Mauritius overturned, on 31 January, an ARC decision in favour of the taxpayer in a judgment that confirmed that companies are entitled to the 80% income exemption even where the income does not originate from CIGA.

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The Sovereign Group

Supreme Court Ruling In Alteo Energy Ltd: Pivotal For Mauritius' Partial Exemption Tax Regime

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ENS

Investing In India Via Mauritius: Some Certainty Is Better Than None!

Worldwide Commercial

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ENS

Key Updates: Finance (Miscellaneous Provisions) Act 2024

Mauritius Finance

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AXIS Fiduciary Ltd

Finance Act 2024: An Overview For Businesses

Mauritius Finance

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Orison Legal

Mauritius Can Act As A Window To Africa For Indian Investors

Mauritius Finance

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The Sovereign Group

Finance Bill 2023 – An Overview For Businesses

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Orison Legal

Thought Leadership-Overview Of Nigeria's New Start-Up Act 2022.

Mauritius Commercial

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Centurion Law Group

A New Order: Highlights On The Innovations Of The 2023 Finance Law In Cameroon

CG

Centurion Law Group

Tax Measures To Broaden The Tax Base And Improve The Business Climate In Cameroon – Part VI

CG

Centurion Law Group

A Destination Of Choice For Nigerian Investors

CG

Centurion Law Group

Guidelines On Legal Persons Issued By The Financial Crimes Commission (FCC)

Mauritius Criminal

AF

AXIS Fiduciary Ltd

Mauritius Residency Permit Amendments, Benefits And Qualifying Requirements Update November 2025

Mauritius Immigration

TS

The Sovereign Group

The Premier Compliance Event Returns To Mauritius! (Video)

Mauritius Finance

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AXIS Fiduciary Ltd

Axis Know How - Fund Services (Video)

Mauritius Finance

AF

AXIS Fiduciary Ltd

Welcoming 2026: Season's Warm Wishes From Axis (Video)

Mauritius Commercial

AF

AXIS Fiduciary Ltd

Finance (Miscellaneous Provisions) Act 2022

On 29 July 2022, the Mauritian Parliament passed the Finance (Miscellaneous) Provisions Act 2022 (the "FA 2022"), which enacts into law the measures announced by the Honourable Minister of Finance in the Budget Speech 2022-2023.

Mauritius Finance

AF

AXIS Fiduciary Ltd

The Mauritius Finance Miscellaneous Provision Act 2022

The measures announced by the Minister of Finance, Economic Planning and Development in the National Budget 2022-2023 came into force on 02 August 2022 through the Finance...

Mauritius Finance

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Appleby

Tax Focus Newsletter - June 2022

Among the innovations of this Finance Act 2022, various measures to strengthen the fight against money laundering and terrorist financing in Burkina Faso have been adopted.

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SNG Grant Thornton

Is Beneficial Ownership A Relevant Criterion When A Company Resident In Mauritius Is Seeking To Claim Treaty Benefits Under Article 13 Of The India-Mauritius DTAA?

In a recent ruling delivered by the Mumbai Income-Tax Appellate Authority ("ITAT"), the ITAT considered whether the beneficial ownership of shares is a relevant criterion for a taxpayer...

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Orison Legal

Mauritius Budget 2022/23 - Implications For The Global Business Sector

Mauritius Finance

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Ocorian

Axis Budget Brief 2022/2023

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AXIS Fiduciary Ltd

Evolution Of The Employment Tax Landscape In Mauritius

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Andersen (Mauritius) Ltd

New Policy Stand Of The Financial Services Commission On The Application Of Core Income Generating Activities (‘'CIGA'') Requirement

Mauritius Finance

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AXIS Fiduciary Ltd

Important Changes To The Residency Of Mauritian Trusts

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The Sovereign Group

Test The Waters Outside South Africa With A Mauritius Premium Visa

Mauritius Immigration

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The Sovereign Group

The Finance Act Series 2021 Part 1- Taxation

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AXIS Fiduciary Ltd

Mauritius Africa's Philanthropy Hub

Mauritius Finance

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AXIS Fiduciary Ltd

Global Business Companies Licensed On Or Before 16 October 2017 Should Prepare For Major Changes This Year

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Bowmans

Important Communiques From The Local Authorities In Mauritius

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AXIS Fiduciary Ltd

The Finance Act Series 2021 Part 1- Taxation

The Finance (Miscellaneous Provisions) Act 2021 was gazetted on 05 August 2021 and it brings into force a number of amendments to the legislations in Mauritius.

AF

AXIS Fiduciary Ltd

Mauritius Africa's Philanthropy Hub

As private giving from countries around the world is on the rise, Assad Abdullatiff, Managing Director of Axis Fiduciary Ltd, sees opportunities for Mauritius to become a jurisdiction of choice for the structuring and professional management ...

Mauritius Finance

AF

AXIS Fiduciary Ltd

Global Business Companies Licensed On Or Before 16 October 2017 Should Prepare For Major Changes This Year

Reforms made to the Mauritius global business regime in 2018 will have a profound impact on global businesses in the country in the coming year, impacting both their licences to operate...

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Bowmans

Important Communiques From The Local Authorities In Mauritius

We are pleased to share with you two important communiques from the local authorities in Mauritius.

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AXIS Fiduciary Ltd

Key Taxation Implications Of The COVID-19 Act

Mauritius Coronavirus

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ENS

Mauritius Introduces LLPs

The Act is all encompassing, catering for the incorporation of the LLP leading up to its winding up, with management and administration of the affairs of the LLP featuring prominently.

Mauritius Finance

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BLC Robert

Encouraging Investment

Implications for Mauritius following the revision of the India-Mauritius Double Taxation Avoidance Agreement

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ICSA

Investing In Mauritius – Tax

Mauritius is a low tax jurisdiction with an investor-friendly environment to encourage both local and foreign companies to set up businesses.

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Juristconsult Chambers

Mauritius And India Sign A Protocol Amending The Mauritius-India Tax Treaty

India and Mauritius signed a protocol for the amendment of the convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes of income and capital gains convention...

Mauritius Wealth Mgt

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Appleby

Legislative Updates – July 2015

Mauritius Finance

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BLC Robert

Automatic Exchange Of Information In Tax Matters: Mauritius Is One Of The First African Countries To Sign Up

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Juristconsult Chambers

Highlights Of The Mauritius 2015/2016 Budget

Mauritius Government

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ENS

Tax Ruling By The Mauritian Revenue Authority On Chargeable Interest Income

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Appleby

The International Comparitive Legal Guide to Private Client 2013 - Mauritius

Mauritius Wealth Mgt

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Appleby

The Mauritius/India Double Tax Treaty (Without Tears)

Mauritius Wealth Mgt

MI

Mauritius International Trust Co Ltd

The Use Of Mauritius In International Tax Planning

Mauritius Wealth Mgt

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AAMIL Global Financial Services

Global Business Licence And Private Trust Companies In Mauritius

Mauritius Wealth Mgt

AG

AAMIL Global Financial Services

Investing In French Real Estate Through A Mauritius GBL1

Mauritius Wealth Mgt

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AAMIL Global Financial Services

Regional Headquarters Scheme

Mauritius International

MI

Mauritius International Trust Co Ltd

International Companies (IC) Now Named Global Business Companies With Category 2 Licence

Mauritius Strategy

MI

Mauritius International Trust Co Ltd

The Future Of International Financial Centres: Special Focus On Switzerland And Mauritius

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AAMIL Global Financial Services

Trusts & Trust Law - Overview

Mauritius Environment

MI

Mauritius International Management Ltd

Trusts & Trust Law - Introduction

Mauritius Environment

MI

Mauritius International Management Ltd

Government Notice No. 18 Of 1995 Offshore Investment Companies

Mauritius Wealth Mgt

MI

Mauritius International Management Ltd

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Latest Videos

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Customs And Trade Podcast With Khanyisa Cingo & Sipho Mhaga (Video)

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SNG Grant Thornton

Trade And Taxes 4th Episode (Video)

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SNG Grant Thornton

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