18 Countries with the Lowest Individual Tax Rates in the World

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11. Mauritius

In Mauritius, personal income tax is 15%. Individuals that derive income from Mauritius based sources are subjected to this tax rate, regardless of their nationality. For Mauritanians, the same income tax is applicable even though they are not residents on the territory of the Mauritius. Also, there are no additional local taxes.

18 Countries with the Lowest Individual Tax Rates in the World

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