Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
435 *Personal Income Taxation: Is there a personal income tax with a comprehensive scope? No, lump sum/flat charge/exemption of taxes are available instead of regular personal income taxation.
 Data Date: 2019

Notes

 
Worldwide income is taxed on remittance basis.

Sources

https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-mauritiushighlights-2019.pdf?nc=1