Practical Aspects of Taxation of Companies in Mauritius

A practical training on corporate taxation in Mauritius, covering taxable income, deductions, exemptions, tax incentives, QDMTT, the partial exemption regime and key updates arising from the Finance Act 2026.

Participants will learn how income is taxed, which expenses are deductible, and how to compute tax liabilities through practical case studies. By the end of the session participants will be able to compute corporate tax liabilities accurately and identify common tax errors.

Training outline

• Taxation of companies in Mauritius
• Taxable income
• Allowable and non-allowable deductions
• Exempt income and exempt bodies
• Tax incentives
• Corporate Social Responsibility
• Corporate Climate Responsibility Levy
• Corporate Fair Share Contribution
• Alternative Minimum Tax
• Qualified Domestic Minimum Top-Up Tax
• Partial Exemption Regime
• Practical aspects of the substance conditions to be satisfied
• Interaction between foreign tax credit and partial exemption
• Corporate tax updates following the Finance Act 2026