Interest arising in Mauritius and paid to a foreign corporation is subject to tax at the corporate rate of 25% or at a lower treaty rates. Such interest is not subject to withholding tax but are accounted for under the self-assessment system. Interest paid to non-residents by Category 1 and Category 2 Global Business Companies is tax free. Mauritius Central bank left its benchmark repo rate unaltered at 4.4 percent at its March 2016 meeting, as present strategy position is viewed as accommodative to development and expansion is contained beneath 3 percent. Be that as it may, policymakers considered option financing cost situations, with two individuals voting in favor of facilitating. Loan fee in Mauritius arrived at the midpoint of 5.55 percent from 2006 until 2015, achieving an unequaled high of 9.25 percent in June of 2007 and a record low of 4.65 percent in June of 2013. Loan cost in Mauritius is accounted for by the Bank of Mauritius.
In Mauritius, financing costs choices are taken by the Bank of Mauritius. The BoM's legitimate financing cost is the repo rate.