Hong Kong vs Mauritius: Corporate income tax (CIT) - statutory and targeted small business

Hong Kong
16.5 Percentage of taxable income
in 2026
Mauritius
15 Percentage of taxable income
in 2026
Hong Kong rank
94th
Mauritius rank
96th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Hong Kong
  • Mauritius
0510152025200020132026

How they compare

Hong Kong currently reports 16.5 Percentage of taxable income against 15 Percentage of taxable income in Mauritius, a difference of 1.5 Percentage of taxable income.

That makes Hong Kong's figure about 1.1 times Mauritius's.

The two have swapped places 1 time across 27 shared years of data; in 2000 it was Mauritius ahead.

Hong Kong ranks 94th and Mauritius ranks 96th of 128 countries.

Across the 3 decades both report, Hong Kong averaged higher in 2 and Mauritius in 1.

Head to head by decade

Decade Hong Kong Mauritius Difference Ahead
2000s 16.85 Percentage of taxable income 20.75 Percentage of taxable income 3.9 Percentage of taxable income Mauritius
2010s 16.5 Percentage of taxable income 15 Percentage of taxable income 1.5 Percentage of taxable income Hong Kong
2020s 16.5 Percentage of taxable income 15 Percentage of taxable income 1.5 Percentage of taxable income Hong Kong

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Hong Kong or Mauritius?
Hong Kong, at 16.5 Percentage of taxable income against 15 Percentage of taxable income in Mauritius as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Hong Kong and Mauritius?
1.5 Percentage of taxable income, with Hong Kong ahead.
How many years of comparable data are there for Hong Kong and Mauritius?
27 years are reported by both, from 2000 to 2026.
How do Hong Kong and Mauritius rank globally for corporate income tax (cit) - statutory and targeted small business?
Hong Kong ranks 94th and Mauritius ranks 96th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Hong Kong vs Mauritius: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 18 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/hong-kong-sar-china/mauritius/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.