MU · AfricaPH · Asia

Mauritius vs Philippines: tax rates compared

Between the two, Philippines's income tax rate (35%) tops Mauritius's (20%) by 15pp. The 200-country average is 28%: Mauritius sits below it, Philippines sits above it. Mauritius's figure is dated 2025-07-01 and Philippines's 2026-07-02, so the two rates come from different data vintages.

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

0102030405060Income20%35%Corporate15%25%VAT12%15%Capital Gains0%0.6%Wealth Tax0%
five shared taxes, side by side
Tax MU PHDifference
Income Tax20%35%PH +15 pplargest gap
Corporate Tax15%25%PH +10 pp
VAT15%12%MU +3 pp
Capital Gains Tax0%0.6%PH +0.6 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Mauritius20%Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01
Philippines35%Source: PWC Worldwide Tax Summaries — Philippines (Individual, Taxes on personal income) · as of 2026-07-02
Difference−15 ppPhilippines higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Mauritius15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Philippines25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−10 ppPhilippines higher

Between the two, Philippines's corporate tax rate (25%) tops Mauritius's (15%) by 10pp. The 201-country average is 22.6%: Mauritius sits below it, Philippines sits above it.

VAT

VAT, side by side
CountryRateSource
Mauritius15%Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15
Philippines12%Source: PWC Worldwide Tax Summaries — Philippines (Corporate, Other taxes) · as of 2026-01-12
Difference+3 ppMauritius higher

Between the two, Mauritius's VAT rate (15%) tops Philippines's (12%) by 3pp. The 181-country average is 15%: Mauritius matches the world average, Philippines sits below it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Mauritius0%Source: PwC Worldwide Tax Summaries — Mauritius (Individual, Income determination) · as of 2026-06-15
Philippines0.6%Source: PWC Worldwide Tax Summaries — Philippines (Individual, Income determination) · as of 2026-07-02
Difference−0.6 ppPhilippines higher

Between the two, Philippines's capital gains tax rate (0.6%) tops Mauritius's (0%) by 0.6pp. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Mauritius0%Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Other taxes) · as of 2026-06-15
Philippines0%Source: PWC Worldwide Tax Summaries — Philippines (Net wealth/worth tax rates) · as of 2026-01-12
Difference0 ppdisplayed rates match

There's no gap here — Mauritius and Philippines both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.