Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
400 *HNWI Unit: Does the tax administration operate one central unit dedicated to the taxation of High Net Worth Individuals (HNWI)? Yes
 Data Date: 2019

Notes

 
According to Kangave et al., Mauritius has active systems in place to focus on the tax affairs of HNWIs.
 
According to Mauritius Ministry of Finance, "The MRA has a unit dedicated to the taxation of High Net Worth Individuals (HNWI) which falls under the Medium and Small Taxpayer Department (MSTD)" (Communication with Mauritius Ministry of Finance, January 2020).

Sources

Kangave et al., 2018
 
Communication with Mauritius Ministry of Finance, January 2020