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Mauritius: Taxes and Costs

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Last Updated: Nov 19, 2007

Rental income tax is high in Mauritius

Income Tax

Non-residents can own real property in Mauritius through the Permanent Resident Scheme (PRS). All rental income of non-residents arising from Mauritius is taxed at a flat rate of 15%, withheld by the tenant.

Property Tax

A National Residential Property Tax applies to persons whose incomes exceed MUR215,000 (US$6,904). The tax base is the total surface area for residential land, or the floor area for flats and apartments. The rates are MUR10 (US$0.32) per square metre of surface area of residential land and MUR30 (US$0.96) per square metre for flats and apartments.

Capital Gains Tax

No capital gains tax is levied in Mauritius.

 

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