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- Low tax rates (0% – 3%).
- 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.