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Income Tax Act 1995 (ITA).

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Summary

Mauritius' Income Tax Act 1995 (ITA) lays the foundation for the country's tax system, outlining taxable income for individuals and companies. It sets different tax rates for diverse income categories, offers deductions for specific expenses, and provides various incentives for businesses operating in the island nation. Regularly updated, the ITA remains a dynamic framework shaping Mauritius' financial landscape.

Thumbnail image for Mauritius' Income Tax Act 1995 (ITA) lays the foundation for the country's tax system, outlining taxable income for individuals and companies. It sets different tax rates for diverse income categories, offers deductions for specific expenses, and provides various incentives for businesses operating in the island nation. Regularly updated, the ITA remains a dynamic framework shaping Mauritius' financial landscape.
Issuer

Mauritius

Year

1995

Region

Africa

Issuer (type)

Mauritius Revenue Authority (Government)

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Finance & Insurance
  • Manufacturing
  • Arts, Entertainment, & Recreation
  • Agriculture, Forestry, Fishing & Hunting
Restrictiveness

High

Sustainable Development Goals (SDGs)
  • SDG 1: No Poverty

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