Taxpayers are classified as follows: 

1. Corporations:

(a) Companies
(b) Non-resident societies (partnerships) or joint ventures
(c) Associations
(d) Registered branches of foreign companies

2. Individuals:

(a) Residents
(b) Non-residents

3. Trusts

(c) Vehicle Tax

The main taxes applicable to taxpayers in Mauritius are:

1. Taxes on income:
(a) Individual income tax;
(b) Corporate income tax;

2. Taxes on transactions:
(a) Value Added Tax;

3. Taxes on property:
(a) Registration duty on transfer of property;
(b) Urban property tax;

4. Other taxes:
(a) Customs duty;
(b) Excise Duty;
(c) Vehicle Tax;