Tax and fees
With Notary fees at only 1.5 % and addition VAT which is 15 % . Rental income for non-residents is taxed at a flat rate of 15 % and Income-generating expenses are deductible when computing for the taxable income . Double taxation is avoided by means of a tax credit allowed for tax paid in the other state . The treaty , as well as Mauritius tax law , provides for credit in respect of underlying tax relating to dividends and tax sparing relief for tax exemption or reduction granted by a state . No capital gains tax is levied in Mauritius , gains from the sale of shares are taxable only in the country where the shareholder is resident . While Mauritius does not levy capital gains tax , any gain or profit from the sale of securities or units is specifically exempt from income tax .