Corporate income tax (CIT) - statutory and targeted small business in Mauritius
Mauritius: Corporate income tax (CIT) - statutory and targeted small business was 15 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
15 Percentage of taxable income
Change on year
unchanged
World rank
96th
of 128 countries
All-time high
25 Percentage of taxable income
in 2000
All-time low
15 Percentage of taxable income
in 2006
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Mauritius, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Mauritius recorded 15 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
Compared with earlier readings it is unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Mauritius peaked at 25 Percentage of taxable income in 2000 and was at its lowest, 15 Percentage of taxable income, in 2006.
That places Mauritius 96th out of 128 countries with data for 2026, putting it in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Mauritius, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 25 Percentage of taxable income | — |
| 2001 | 25 Percentage of taxable income | +0.0% |
| 2002 | 25 Percentage of taxable income | +0.0% |
| 2003 | 25 Percentage of taxable income | +0.0% |
| 2004 | 25 Percentage of taxable income | +0.0% |
| 2005 | 22.5 Percentage of taxable income | -10.0% |
| 2006 | 15 Percentage of taxable income | -33.3% |
| 2007 | 15 Percentage of taxable income | +0.0% |
| 2008 | 15 Percentage of taxable income | +0.0% |
| 2009 | 15 Percentage of taxable income | +0.0% |
| 2010 | 15 Percentage of taxable income | +0.0% |
| 2011 | 15 Percentage of taxable income | +0.0% |
| 2012 | 15 Percentage of taxable income | +0.0% |
| 2013 | 15 Percentage of taxable income | +0.0% |
| 2014 | 15 Percentage of taxable income | +0.0% |
| 2015 | 15 Percentage of taxable income | +0.0% |
| 2016 | 15 Percentage of taxable income | +0.0% |
| 2017 | 15 Percentage of taxable income | +0.0% |
| 2018 | 15 Percentage of taxable income | +0.0% |
| 2019 | 15 Percentage of taxable income | +0.0% |
| 2020 | 15 Percentage of taxable income | +0.0% |
| 2021 | 15 Percentage of taxable income | +0.0% |
| 2022 | 15 Percentage of taxable income | +0.0% |
| 2023 | 15 Percentage of taxable income | +0.0% |
| 2024 | 15 Percentage of taxable income | +0.0% |
| 2025 | 15 Percentage of taxable income | +0.0% |
| 2026 | 15 Percentage of taxable income | +0.0% |
Mauritius compared with similar countries
- Mauritius's 15 Percentage of taxable income is below the median for upper middle income countries, which is 24.5 Percentage of taxable income, 61% of the median. (38 countries reporting)
- Mauritius's 15 Percentage of taxable income is below the median for Sub-Saharan Africa, which is 27.75 Percentage of taxable income, 54% of the median. (18 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 20.75 Percentage of taxable income | 15 Percentage of taxable income | 25 Percentage of taxable income | 10 |
| 2010s | 15 Percentage of taxable income | 15 Percentage of taxable income | 15 Percentage of taxable income | 10 |
| 2020s | 15 Percentage of taxable income | 15 Percentage of taxable income | 15 Percentage of taxable income | 7 |
Countries ranked near Mauritius
- 93 Singapore 17 Percentage of taxable income compare
- 94 Hong Kong, China 16.5 Percentage of taxable income compare
- 95 Romania 16 Percentage of taxable income compare
- 96 Albania 15 Percentage of taxable income compare
- 96 Curaçao 15 Percentage of taxable income compare
- 96 Gibraltar 15 Percentage of taxable income compare
- 96 Montenegro 15 Percentage of taxable income compare
- 96 Oman 15 Percentage of taxable income compare
- 96 Serbia 15 Percentage of taxable income compare
- 96 Uzbekistan 15 Percentage of taxable income compare
- 96 Georgia 15 Percentage of taxable income compare
- 96 Kuwait 15 Percentage of taxable income compare
- 96 Maldives 15 Percentage of taxable income compare
More economy & growth data for Mauritius
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 3.31 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.33 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 38.33 million BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0026 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 30.77 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 681.28 million BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual -10.34 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0456 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 546.87 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 21.18 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Mauritius?
- Corporate income tax (cit) - statutory and targeted small business in Mauritius was 15 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Mauritius?
- The highest recorded value was 25 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Mauritius?
- The lowest recorded value was 15 Percentage of taxable income in 2006.
- How does Mauritius rank for corporate income tax (cit) - statutory and targeted small business?
- Mauritius ranks 96th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Mauritius?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Mauritius data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
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.