Mauritius Flat 15% Tax: The Real Secret Is Structure, Not the Rate
The 15% headline is only half the model Mauritius gets described as a flat 15% tax destination so often that the phrase starts to sound like the whole system. It is not. The country is doing something more deliberate than selling a low rate. It is separating income by form, source, and taxpayer type, then applying a tax design that stays readable enough for cross-border planning. That is why the headline can mislead. A flat rate suggests one answer for everyone. Mauritius does not work that way. A company, a salaried employee, a resident investor, and a foreign shareholder can all end up in very different positions even when they are looking at the same island and the same tax year. ...