There are a range
of other taxes and levies that apply to Mauritian residents, including the
following (as of June 2018):
Value Added Tax: 15%
National Pension Fund Contribution: 3% - 5% of
employee's remuneration
Industrial and Vocational Training Levy: 1% of employee's remuneration
Employees' Welfare Fund: 2.5% of employee's remuneration
Mortgage Fees: MUR
300 on first MUR 500,000, 2.425% on any balance of loan
Land Transfer Tax: 5% levied on the transfer of land, payable by the transferor
Land Development Tax: MUR 2.50 per square metre of land parcelled out
Tax
on Transfer of Leasehold Rights in State Land: 10% on buyer + 10% on seller
Stamp Duty: MUR 25 to MUR 1,000 - Stamp duty is levied and paid to the
Registrar General on every document at the time of registration, transcription,
inscription, or erasure of inscription.