Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Africa
Mauritius Remittance-Based Taxation
Mauritius uses remittance-based taxation where foreign income is only taxed when brought into the country. Maximum 20% PIT with no capital gains, wealth, or inheritance taxes.
Regime overview
- Status
- Active
- Type
- Default favorable
- Duration
- Indefinite
- Highlight
- Foreign income taxed only when remitted to Mauritius
Tax situation
Remittance-Based Taxation
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- 0-20%
- Foreign Income
- Remittance basis
- Capital Gains
- None
- Dividends
- None
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Remittance-Based Taxation |
|---|---|
| Eligibility | Residency |
| Duration | Indefinite |
| Income Tax | 0-20% |
| Foreign Income | Remittance basis |
| Capital Gains | None |
| Dividends | None |
| Wealth Tax | None |
| Inheritance Tax | None |
Key benefits
Foreign income taxed only when remitted to Mauritius
No capital gains tax on securities, real estate, or virtual assets
No wealth, inheritance, or gift taxes
Migration pathways
Residency Visas
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Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
Europe
United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
Europe
Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
New personal income tax rate bands (0%, 10%, 20%) announced by government
Government of Mauritius - Income Tax - Introduction of New Tax Rates·Last checked: 13/01/26
Individual taxation scope and foreign-income remittance-basis description
PwC Worldwide Tax Summaries - Mauritius, Individual - Taxes on personal income·Last checked: 13/01/26
No tax on capital gains in Mauritius (general rule)
PwC Worldwide Tax Summaries - Mauritius, Individual - Income determination·Last checked: 13/01/26
Dividends paid by a Mauritius-resident company are exempt income for individuals
Mauritius Revenue Authority (MRA) - Exempt Income·Last checked: 13/01/26
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