Mauritius Corporate Tax & GBC Calculator
Compute corporate tax liabilities in Mauritius: simulate the standard 15% domestic rate, Global Business (80% partial exemption • 3% effective), export manufacturing (3%), and 2% CSR contribution in Mauritian Rupee (MUR).
⚡ Corporate Entity Presets
Company Classification & Revenue
MUR / AnnualTotal gross billings or global receipts generated during fiscal year.
Operating costs, salaries, rent, and depreciation.
Itemized Tax Breakdown
⚖️ Statutory Comparative Breakdown & Legal Framework
| Statutory Component | Regulatory Framework | Standard Basis / Rate | Computed Amount |
|---|---|---|---|
| Corporate Income Tax (CIT) | MRA Income Tax Act | Standard 15% (or 3% export/special rate) | MUR 0.00 |
| Corporate Social Responsibility (CSR) | MRA CSR Foundation | 2.0% on preceding year book profits | MUR 0.00 |
| CSG Employer Social Levy | Social Contribution and Social Benefits Act | Statutory employer CSG contributions | MUR 0.00 |
| Total Annual Corporate Fiscal Liability | MUR 0.00 | ||
Mauritius Corporate Tax Architecture & International Financial Centre
1. 80% Partial Exemption (GBC)
Under FSC and OECD Base Erosion and Profit Shifting (BEPS) compliance rules, GBCs qualify for an 80% exemption on qualifying foreign dividends, interest, and intellectual property, yielding an effective 3% tax rate.
2. Foreign Tax Credit (FTC)
In lieu of the partial exemption, companies holding cross-border assets may claim actual foreign tax credit relief on taxes paid in treaty partner countries, capped at the domestic 15% rate.
3. NSIF Social Inclusion
The 2% CSR levy is remitted through MRA tax returns to the National Social Inclusion Foundation (NSIF) to finance national poverty alleviation, community empowerment, and social housing.
Engr. Muhammad Shahzad
Verified Corporate Tax & Systems EngineerPrincipal systems engineer and international corporate tax modeler. Architect of computational fiscal frameworks for Mauritius Revenue Authority (MRA) company income tax, FSC Global Business Company (GBC) partial exemptions, and Corporate Social Responsibility (CSR) levies.