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Tax Deducted at Source (TDS) in Mauritius: Complete 2025 Schedule
TDS applies to a growing list of payments in Mauritius — rent, professional fees, interest, royalties. Here's the full schedule and how to file the TDS return.
Anexa Biz Jun 13, 2025 10 min read
What TDS applies to and at what rate
| Payment | Rate |
|---|---|
| Interest paid by a non-bank | 15% |
| Royalties (non-resident) | 15% |
| Royalties (resident) | 10% |
| Rent | 7.5% |
| Payments to contractors / sub-contractors in construction | 0.75% |
| Professional fees | 5% |
| Commission (specified) | 3% |
| Payments for services (non-resident) | 10% |
| Directors' fees | 10% |
| Payments for procurement of goods (specified) | 1% |
Filing
- TDS is deducted at the time of payment or credit, whichever is earlier.
- The deductor files a monthly TDS return with the MRA by the end of the following month.
- TDS certificates (Form TDS-2) are issued to the payee.
- An annual TDS statement (TDS-1) is filed by 15 August.
Frequently asked questions
Q. Who is exempt from TDS on rent?
Rent paid to a company that is subject to Mauritian corporate tax and has notified the MRA can be paid gross. Individuals receiving rent are subject to the 7.5% deduction.
Q. Is TDS a final tax?
No. It is a payment on account of the recipient's ultimate income tax liability, credited on their annual return.