MU · AfricaNZ · Oceania
Mauritius vs New Zealand: tax rates compared
New Zealand's income tax rate is 19pp higher than Mauritius's (39% vs 20%). The 200-country average is 28%: Mauritius sits below it, New Zealand sits above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | MU | NZ | Difference |
|---|---|---|---|
| Income Tax | 20% | 39% | NZ +19 pplargest gap |
| Corporate Tax | 15% | 28% | NZ +13 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 20% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01 |
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −19 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| New Zealand | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −13 pp | New Zealand higher |
New Zealand's corporate tax rate is 13pp higher than Mauritius's (28% vs 15%). The 201-country average is 22.6%: Mauritius sits below it, New Zealand sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Mauritius | 15% | Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15 |
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Mauritius's VAT rate is identical to New Zealand's — both sit at 15%. The 181-country average is 15%: Mauritius matches the world average, New Zealand matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 0% | Source: PwC Worldwide Tax Summaries — Mauritius (Individual, Income determination) · as of 2026-06-15 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Mauritius's capital gains tax rate is identical to New Zealand's — both sit at 0%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 0% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Other taxes) · as of 2026-06-15 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Mauritius's wealth tax rate is identical to New Zealand's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.