MAURITIUS Law and Practice Contributed by: Johanne Hague, Gaelle Angoh Li Ying Pin, Medina Torabally and Béatrice Phanjoo, CMS Prism in association with CMS
CMS Prism – in association with CMS Level 7, IconEbene, Rue de L’Institut, Ebene, Mauritius Tel: +2304030900 Email: info@cms-prism.com Web: www.prismchambers.com 1. Sources and Principles 1.1 Domestic Sources of International Tax Law The main sources of international tax law in Mauritius are domestic law, public international law and judicial precedents. Primary Mauritian Legislation The principal source of domestic tax law is the Income Tax Act 1995 (“ITA 1995”). Subsidiary Legislation Regulations made by the Minister of Finance pursu - ant to Section 161 of the ITA 1995 have the force of law. The main sources of legislation for tax purposes include: • the Income Tax Regulations 1996; • the Income Tax (Foreign Tax Credit) Regulations 1996; • the Income Tax (Negative Income Tax Allowance) Regulations 2017; and • the Income Tax (Financial Assistance) Payment Special Allowance Regulations 2025. International instruments Mauritius follows a dualist approach: tax treaties and other international agreements have no direct effect in domestic law unless and until they are expressly incorporated and duly ratified. Once so incorporated and ratified, they have the force of law. More notably, Mauritius is a party to the Vienna Convention on the Law of Treaties of 1969 and has signed the Multi - lateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.
Mauritius has developed an extensive treaty network with African, Asian and European jurisdictions. As at February 2026, Mauritius has concluded 46 tax trea - ties. There are seven treaties pending ratification; sev - en more await signature and 19 are being negotiated. Beyond tax treaties, Mauritius participates in informa - tion exchange and mutual administrative assistance networks (eg, arrangements for automatic exchange of financial account information), which reinforce international transparency and compliance standards. Jurisprudence Case law is an important source of law in tax disputes before the Revenue Tribunal and the Supreme Court of Mauritius. Where there is limited local jurisprudence on specific concepts, the courts may seek persuasive guidance from Commonwealth authorities – principal - ly the United Kingdom and New Zealand, given the similarities of their legislation to the ITA 1995. Domes - tic jurisprudence, however, has limited bearing on the interpretation of tax treaty provisions. Tax administration The Mauritius Revenue Authority (MRA) is the statu - tory body established under the Mauritius Revenue Authority Act 2004 to administer and enforce the rev - enue laws of Mauritius, including the assessment and collection of taxes under the ITA 1995. Tax rulings A taxpayer may apply to the Director-General (DG) of the MRA for a ruling in relation to a transaction. The DG must issue the ruling within 30 days of receipt of the application. Such ruling is binding on the MRA (but
283 CHAMBERS.COM
Powered by FlippingBook