No withholding tax on remittance of branch profits.
No withholding tax on interest and dividends.
No capital gains tax.
Carry forward of losses limited to 5 years except for losses attributable to annual allowances.
Royalties, interest and service fees payable to foreign affiliates
are allowable as expenses provided they are reasonable and correspond to
actual expenses incurred.
No estate duty, inheritance or wealth taxes.
No stamp duties, registration duties and levy.
Zero rated Value Added Tax for global business transactions.
Trusts can elect to be non–resident and be tax-exempt in Mauritius.
Trusts can hold Global Business Licence and avail of DTA benefits.