Corporate tax in Mauritius can be read quickly, but is rarely decided at first glance.
In 2026, the standard rate remains at 15 % for companies, certain goods export transactions are taxed at 3 %, and specific income may benefit from a partial exemption of 80 % or 95 % if the substance conditions are met.mra.mu)
For an investor or future resident, the real question is therefore not just "how much tax does it cost?", but "which structure best protects your assets, your dividends and your access to tax treaties?"«
Corporate tax in Mauritius in 2026: the key points to remember
The MRA treats companies as corporate income taxpayers. The system is straightforward, but it's important to distinguish between the stated tax rate and the actual tax burden.
- 15 % is the standard rate for ordinary companies.
- 3 % applies to certain companies engaged in the export of goods, according to the precise definition of the MRA.
- 80 % or 95 % Partial exemptions may apply to certain income, provided that substance requirements are met.
- 6 months After the end of the month in which the fiscal year closes, this is the normal deadline for filing the tax return and paying the tax.mra.mu)
In short, Mauritius does not operate as a single-rate system. The final tax cost depends on the type of company, the nature of the income, local substance, and compliance obligations.
GBC1, AC and domestic company: what changes with tax residence
The FSC distinguishes the Global Business Licence, reserved for resident corporations who wish to conduct their business outside of Mauritius, and the Authorised Company, designed for activities primarily outside of Mauritius with central management and control outside of Mauritius. The FSC also specifies that a GBC1 is tax resident in Mauritius and can apply for a Tax Residence Certificate if required by the tax authorities of the partner country.fscmauritius.org)
In other words, the useful comparison for a holding company is not only legal; it is also fiscal and documentary. The GBC1 aims for Mauritian residency and access to treaties, while the AC is structured around effective management outside Mauritius, which in practice makes it less suitable for a strategy based on Mauritian tax residency.
Quick comparison of the three structures
| Structure | Residence / logic | Rates 2026 | Usual use | Point of vigilance |
|---|---|---|---|---|
| Domestic Society | Local company subject to the standard regime. | 15 % | Local business, services, commerce, commercial real estate. | Check the additional contribution if the thresholds are reached. |
| GBC1 | Global Business Licence for a resident corporation targeting international markets; TRC possible. | 15 % on taxable profit, with partial exemption on certain income. | Holding company, international portfolio, dividend streams or foreign interest. | Substance, documentation and tax treaties. |
| AC | Activities mainly outside Mauritius, central management and control outside Mauritius. | Not a typical residential vehicle. | More external and simpler structures. | Less suitable if your plan depends on a Mauritian residence certificate. |
This summary incorporates the definitions published by the FSC and the MRA standard rate; for an investor, the real filter remains the combination of residence, substance, and treaty need.fscmauritius.org)
How does the partial exemption of 80 % work?
The MRA lists several categories of income eligible for partial exemption, including foreign dividends, certain interest, profits attributable to a foreign permanent establishment, certain fund management or financing activities, the leasing of ships or aircraft, reinsurance, and some specialized licenses. The aim is not to exempt all companies, but to support specific flows and activities, provided that the company conducts its substantial business in Mauritius.
- Foreign dividends from a company can be included in the scheme.
- Interest received by a company, excluding certain financial institutions, can also be covered.
- Profits attributable to a foreign permanent establishment are listed by the MRA.
- Several regulated or specialized activities, such as certain funds, leasing, reinsurance or AI-related services, may also benefit from the exemption.
Simple numerical example
If a GBC1 receives MUR 1,000,000 of eligible foreign dividends, 80 % can be exempt, leaving MUR 200,000 taxable. At 15 %, the theoretical tax then falls to MUR 30,000 on this flow.
In practice, the partial exemption can reduce the effective rate from 15 % to 3 % on the income concerned, but only on the portion that is actually eligible.
Taxation and expatriation: the USD 375,000 threshold should not be confused with income tax
If your project combines company formation and relocation to Mauritius, maintain a clear distinction: the USD 375,000 threshold relates to the qualifying investment residence permit, not corporate tax. The Passport and Immigration Office indicates that an investor who invests at least USD 375,000 in a qualifying activity may be eligible for a 20-year residence permit.passport.govmu.org)
The company's taxation, however, remains calculated in Mauritian rupees (MUR), with rules for rates, exemptions and additional contributions that must be budgeted separately.
If your project also includes housing, banking, or education, the Practical guides for expats in Mauritius help you link the tax aspect to the actual installation.
2026 Compliance: Filing deadlines and additional contribution
The MRA requires companies to file their tax returns no later than six months after the end of the month in which their financial year ends. It also specifies particular deadlines when the financial year ends on June 30 or December 31, and returns are submitted electronically.
In 2026, we must also integrate the Fair Share Contribution For companies, if supplies exceed MUR 24 million, or if the company is required to register for VAT and its chargeable income exceeds MUR 24 million, an additional contribution may be due between 1 July 2025 and 30 June 2028. For companies subject to 15 %, the rate indicated by the MRA is 5 % of the chargeable income.mra.mu)
This contribution is not the corporate tax itself, but it can change the total tax cost of a resident vehicle.
And if you also check the legal framework of the parties involved, the website legal notices allow the publishing entity to be identified.
This content is for informational purposes only and does not constitute personalized tax or legal advice.
FAQ on corporate tax in Mauritius
What are the corporate tax rates for GBC1, Authorized Company and domestic companies in Mauritius in 2026?
In practice, the standard domestic company is subject to the standard rate of 15% %. The GBC1 is also, in principle, based on a residential tax rate of 15% %, with the possibility of significantly reducing taxation on eligible income through partial exemption. The AC, however, is structured around management and control outside Mauritius, and therefore is not the standard resident vehicle chosen to optimize Mauritian tax residency.
What is GBC1 and how does the 80 % partial exemption on certain income work?
The GBC1 is the Global Business vehicle for resident corporations operating internationally. The FSC specifies that it can obtain a Tax Residence Certificate if required. For tax purposes, the MRA applies a partial exemption of 80 % to certain targeted income, such as foreign dividends or certain interest, provided that substance requirements are met. The result is an effective rate of only 3 % on the portion of income that is actually eligible.
GBC1 vs AC vs Domestic Company in Mauritius in 2026: what are the main practical differences for a holding company?
For a holding company, the GBC1 is useful if you want a resident structure, a residency certificate, and a true treaty-based readiness. The domestic company is best suited to local activities. The AC, on the other hand, is designed for activities primarily outside Mauritius with management outside Mauritius; it can therefore be relevant for a more external structure, but it is less natural if your goal is to build a Mauritian tax residency strategy and access treaty benefits.
How does Mauritius apply double taxation treaties for GBC1 and AC and what is the impact on dividends and interest?
The practical logic involves tax residency and, for a GBC1, a Tax Residence Certificate. The MRA publishes a table of tax treaties where withholding taxes on dividends and interest vary depending on the partner country: some treaties provide for exemptions, others for reduced rates. For a capital contract structured outside Mauritius, the treaty-based benefit is generally more limited in practice, as the structure is not designed around Mauritian residency.
And now ?
If you are preparing a business setup, holding company or asset structuring in Mauritius, request a free evaluation before taking action. support from Expat Mauritius can help you frame the residence, the company and the procedures; contact the team via WhatsApp or the website form to move forward with a clear framework.
