Mauritius is an island nation in the Indian Ocean about 2,000 kilometers (1,200 mi) off the southeast coast of the African continent. The country includes the islands of Mauritius and Rodrigues, 560 kilometers (350 mi) east of Mauritius, and the outer islands (Agaléga, St. Brandon and two disputed territories). The islands of Mauritius and Rodrigues form part of the Mascarene Islands, along with nearby Réunion, a French overseas department. The area of the country is 2,040 km2 (790 sq mi). The capital and largest city is Port Louis. It is a member of the African Union.

Capital: Port Louis

Currency: Mauritian Rupee

Timezone: UTC+4

Corporate tax rate: 15% (0% for GBC2 type of companies)

Personal tax rate: 15%

Capital gains tax: N/A

VAT: 15%

Tax residence: 183 days rule: world income is taxed with some exceptions, as well as 270 days in the tax year and the 2 preceding tax years combined.

CFC Rules: No

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