Personal and corporate status
The owner’s residence permit and the company’s tax residency are determined according to different criteria.
Taxes Mauritius
Tax residence and international structure in Mauritius
We compare personal presence, place of management of the company, foreign income and substance requirements before using the Mauritian structure in the international circuit.
Tax position
Preferential treatment does not apply automatically
The standard rate, partial exemption and international agreements require separate verification of the type of income, tax residence and the fulfillment of established conditions.
Control place
Formal registration in Mauritius does not eliminate the risk of recognition of management in another country.
Conditions of release
Partial exemption applies only to eligible income and when the requirements of the regime are met.
Foreign obligations
Companies, accounts, investments and previous residence may maintain reporting in other countries.
Our specialty in Mauritius
Coordination of personal and corporate positions
Tax analysis is built around actual income, functions and management, rather than around a single rate.
Personal residence
We analyze the calendar of presence, permanent housing, center of interests and connections with previous countries.
Corporate residence
We check the place of management, the composition of directors, decision-making and documentary evidence of functions.
Income classification
We share trading profits, dividends, interest, foreign permanent establishment and other flows.
Partial exemption
We check whether the income falls into the prescribed category and whether the conditions for partial exemption are met.
Reporting and Agreements
We create a calendar of obligations and assess the applicability of international agreements to a specific structure.
Operating procedure
From mind map to working tax position
Conclusions are recorded before moving, paying income or launching a new structure.
Diagnostics
We fix the goal, participants, countries of operations, sources of income or capital and the desired launch date.
Architecture
We determine the applicable form of presence and coordinate the corporate, tax, banking and migration parts.
Implementation
We coordinate documents, licensed local specialists and mandatory external procedures.
Escort
We control reporting, permit renewals, banking requests and structure changes after launch.
Tax profile
What data is needed for analysis
The review covers personal and corporate circumstances in all affected countries.
Discuss the source data- Calendar of residence and citizenship
- Sources and countries of income
- Company owner and functions of directors
- Accounts, investments and real estate
- Estimated payments and capital flows
- Current reporting and tax treaties
Frequently asked questions
What is important to know before starting work
What is the corporate rate in Mauritius?
The MRA specifies a standard rate of 15% for most companies and a separate regime for the export of goods. Actual load depends on activity and applicable conditions.
What does partial exemption mean?
For certain types of income, the legislation provides for partial exemption if a list of conditions is met. This is not a universal automatic benefit.
Is it enough to register a company for tax residency?
No. It is necessary to separately evaluate the place of management, composition of functions, substance and rules of other affected countries.
Is it possible to use double taxation agreements?
The applicability of the agreement depends on residency, type of income, actual recipient and compliance with anti-misuse requirements.
Is it possible to start working remotely?
We carry out primary diagnostics and preparation of the structure remotely. Personal presence depends on the chosen migration, banking or registration procedure.
Do you guarantee the decision of a bank or government agency?
No. We assess applicability, prepare documents and coordinate the procedure, but the final decision is made by the relevant authority or financial institution.
What to report for preliminary assessment?
Purpose of the project, citizenship and residence of participants, countries of operations, expected assets or turnover, source of capital and desired period.
Tax diagnostics
Describe countries, income and ownership structure
We map out your tax relationships and identify issues that need to be resolved before moving or using a company.
Confidential replyNo documents are needed at the first step
All directions in Mauritius