Corporate Tax
Corporate Tax in Mauritius 2025: Rates, CSR, CCR & QDMTT Explained
Everything Mauritian companies need to know about corporate income tax in 2025 — the headline 15% rate, the 2% CSR levy, the 2024 Corporate Climate Responsibility (CCR) levy and Pillar Two / QDMTT.
The Mauritian corporate tax stack in 2025
Every Mauritian company — domestic SME or Global Business licensee — now sits inside a four-layer tax stack: the 15% headline income tax, the 2% Corporate Social Responsibility (CSR) levy, the 2% Corporate Climate Responsibility (CCR) levy introduced in 2024, and (for in-scope multinationals) the 15% Qualified Domestic Minimum Top-up Tax (QDMTT) that Mauritius adopted as part of the OECD Pillar Two rules.
This guide walks through each layer, who pays it, when it is due and the reliefs that survived Finance Act 2024/2025.
1. The headline 15% income tax
Companies incorporated or effectively managed in Mauritius are chargeable to income tax at 15% on worldwide chargeable income. Non-resident companies pay 15% on Mauritius-source income only.
| Item | 2025 Rule |
|---|---|
| Standard corporate income tax | 15% |
| Non-tax-resident companies | 15% on Mauritius-source income |
| Freeport operators (excluding real estate) | 3% on export of goods |
| Life-insurance actuarial surplus | 10% on non-participating side |
| Manufacturers of specified goods (e.g. medical devices) | 3% on export |
2. Corporate Social Responsibility (CSR) — 2%
Every profitable Mauritian company allocates 2% of the previous year's chargeable income to CSR. At least 50% must be remitted to the MRA (which channels it to the National CSR Foundation); the remainder can be spent on approved in-house CSR programmes registered with the National Social Inclusion Foundation (NSIF).
- Companies with no chargeable income are outside CSR.
- GBCs are exempt from CSR on their foreign-source income.
- Unspent CSR fund is payable to the MRA with the annual return.
3. Corporate Climate Responsibility (CCR) — 2% (new in 2024)
The Finance Act 2024 introduced a Corporate Climate Responsibility levy equal to 2% of chargeable income for accounting years starting on or after 1 July 2024, payable by companies whose gross income exceeds Rs 50 million.
CCR effectively lifts the marginal rate on large domestic corporates from 17% (15% + 2% CSR) to 19% once CSR and CCR stack together.
- Small companies below the Rs 50M gross-income threshold are excluded.
- GBCs and Authorised Companies are excluded on their foreign income.
- The levy funds Mauritius's climate transition programme.
4. Pillar Two & the Qualified Domestic Minimum Top-up Tax (QDMTT)
Mauritius signed up to the OECD/G20 Two-Pillar Solution. For MNE groups with consolidated turnover ≥ €750M, an effective tax rate below 15% in Mauritius will trigger a top-up. Mauritius has enacted a QDMTT so the top-up is collected locally rather than by the ultimate parent's jurisdiction.
| Feature | QDMTT (Mauritius) |
|---|---|
| Minimum effective tax rate | 15% |
| Scope | MNE groups with consolidated revenue ≥ €750M in ≥2 of last 4 years |
| Effect on partial-exemption GBCs | Removes the effective 3% benefit for in-scope groups |
| First applicable financial year | Accounting periods starting on/after 1 July 2025 |
5. Reliefs and partial exemptions that survive
- 80% partial exemption on qualifying foreign-source income (interest, ship/aircraft leasing, CIS management fees, closed-end funds, reinsurance, leasing, and more) — subject to enhanced substance conditions.
- 8-year tax holiday for holders of a Global Headquarters Administration licence and select innovation-driven activities.
- Investment tax credit of 15% over 3 years for manufacturing companies investing in new plant and machinery.
6. Filing calendar & payment
| Return | Due |
|---|---|
| Annual return (large companies) — APS/CPS payments | Quarterly (30 Sept, 31 Dec, 31 Mar, 30 Jun) |
| Annual corporate income tax return | 6 months after year-end |
| CSR & CCR | Filed with the annual return |
| QDMTT information & top-up return | Within 15 months of year-end (18 months for first year) |
Frequently asked questions
Q. What is the corporate tax rate in Mauritius in 2025?
The headline rate is 15% on chargeable income, plus a 2% CSR levy on the prior year's chargeable income and, for companies with gross income above Rs 50M, a further 2% CCR levy from year-of-assessment starting on or after 1 July 2024.
Q. Do Global Business Corporations (GBCs) still get a lower effective rate?
Yes — GBCs can claim an 80% partial exemption on qualifying foreign-source income, which brings the effective rate to 3% on that stream. For MNE groups in scope of Pillar Two, the QDMTT will top the effective rate up to 15%.
Q. Are dividends taxable in Mauritius?
Dividends paid by a Mauritian-resident company are exempt from income tax in the hands of the shareholder. Mauritius does not levy withholding tax on outbound dividends.
Q. When is my company's tax return due?
Companies must file their annual return within 6 months of the accounting year-end. Large companies also make quarterly Advance Payment System (APS) instalments during the year.