Effective tax rates - Corporate tax statistics — Effective average in Mauritius

Mauritius: Effective tax rates - Corporate tax statistics — Effective average was -16.97 Percentage of taxable income in 2025. ◆ Volatile

Latest (2025)
-16.97 Percentage of taxable income
Change on year
down 2.4%
World rank
99th
of 99 countries
All-time high
13.13 Percentage of taxable income
in 2017
All-time low
-20.47 Percentage of taxable income
in 2021
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective average in Mauritius, 2017–2025

-20-100102017202120252017: 13.1 Percentage of taxable income2018: 13.1 Percentage of taxable income2019: 12.8 Percentage of taxable income2020: 13.1 Percentage of taxable income2021: -20.5 Percentage of taxable income2022: -18.4 Percentage of taxable income2023: -17.3 Percentage of taxable income2024: -16.6 Percentage of taxable income2025: -17 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Mauritius recorded -16.97 Percentage of taxable income for effective tax rates - corporate tax statistics — effective average in 2025.

Compared with earlier readings it is down 2.4% on the previous year and down 229.3% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective average in Mauritius peaked at 13.13 Percentage of taxable income in 2017 and was at its lowest, -20.47 Percentage of taxable income, in 2021.

That places Mauritius 99th out of 99 countries with data for 2025, putting it in the bottom quarter.

Effective tax rates - Corporate tax statistics — Effective average in Mauritius, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective average tax rate in Mauritius, 2017 to 2025.
Year Percentage of taxable income Change
2017 13.13 Percentage of taxable income
2018 13.06 Percentage of taxable income -0.5%
2019 12.75 Percentage of taxable income -2.3%
2020 13.09 Percentage of taxable income +2.6%
2021 -20.47 Percentage of taxable income -256.4%
2022 -18.42 Percentage of taxable income -10.0%
2023 -17.28 Percentage of taxable income -6.2%
2024 -16.57 Percentage of taxable income -4.1%
2025 -16.97 Percentage of taxable income +2.4%

Averages by decade

DecadeAverage LowestHighest Years
2010s 12.98 Percentage of taxable income 12.75 Percentage of taxable income 13.13 Percentage of taxable income 3
2020s -12.77 Percentage of taxable income -20.47 Percentage of taxable income 13.09 Percentage of taxable income 6

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Frequently asked questions

What is effective tax rates - corporate tax statistics — effective average in Mauritius?
Effective tax rates - corporate tax statistics — effective average in Mauritius was -16.97 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective average recorded in Mauritius?
The highest recorded value was 13.13 Percentage of taxable income in 2017.
What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Mauritius?
The lowest recorded value was -20.47 Percentage of taxable income in 2021.
How does Mauritius rank for effective tax rates - corporate tax statistics — effective average?
Mauritius ranks 99th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective average rising or falling in Mauritius?
Over the last ten years it is down 229.3%. The long-run trend across the full record is volatile.
Where does this Mauritius data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective average in Mauritius. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 06 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/mauritius/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.