In respect to distributions made by foreign fiscally transparent entities to Mauritian residents, the Mauritius Revenue Authority (MRA) wishes to clarify that income which is distributed by a foreign fiscally transparent entity retain its initial character in Mauritius.

As such, any capital gains eventually distributed by a foreign fiscally transparent entity to a Mauritian resident shall be treated as capital gains and thus, are not subject to income tax in Mauritius.

MAURITIUS REVENUE AUTHORITY - 01 JULY 2022