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Taxation - The rate of tax applicable on chargeable income is 15 percent which is reported by the Mauritius Revenue Authority.Value Added Tax 12%
National Pension Fund Contribution 3% - 5% of employee's remuneration
Industrial and Vocational Training Levy 1% of employee's remuneration
Employees' Welfare Fund 2.5% of employee's remuneration
Mortgage Fees Rs 300 - on first Rs 500,000 2.425% on any balance of loan
Land Transfer Tax Within 5 years of acquisition - 10% (1st Rs 75,000 exempt) by transferor After 5 years of acquisition - 5% (1st 75,000 exempt) by transferor
Land Development Tax Rs 2.50 per sq. meter of land parcelled out
Tax on Transfer of Leasehold Rights in State Land 10% on buyer + 10% on seller
Capital Gains (Morcellement Tax) 30% - transfer within 5 years
25% - transfer between 5 - 10 years
20% - transfer between 10 -15 years
0% - transfer after 15 years
Stamp Duty Rs 15 per sheet on registration of document with Registrar General or Conservator of Mortgage
Campement Site Tax Zone A-B-C-D-E Rs. 2-6 per sq. meter

Similar character to the Mauritian income tax. In calculating the tax credits, the regulations allow for the grossing up of the foreign source income, and provide in respect of foreign tax charged on dividend, credit for the underlying tax charged in the foreign country on profits out of which the dividend is paid. The underlying tax is available to all residents of Mauritius, whether they are
companies, individuals or trusts.
However, a holding of 5% of the share capital in the paying company is required. The amount of foreign tax credit is limited to the lower of the actual amount of foreign tax or the amount of Mauritius tax. If for example, the foreign ax is at a rate higher than the Mauritius MX, the surplus foreign tax cannot be
credited. Moreover, the taxpayer can choose to compute the limit either on a item basis or on an overall basis.