This depends on the residency status of the Mauritius Trust. A Mauritius Trust can file for non-residency with the Mauritius Revenue Authority if the Trustees and Beneficiaries in the Trust are non-residents. A non-resident Trust will not be required to pay taxes on any income earned in the Trust.
If the Trust does not file for non-residency, it will automatically be considered a resident Trust. A resident Mauritius Trust will have to pay taxes of up to 15% on income earned in the Trust. In the case that the beneficiary in the resident Trust holds a Category Two Global Business License, it will only be required to pay an income tax of 3%.