Similar to a tax deduction, capital allowances are offered in relation to qualifying capital expenditures made on the purchase of specific assets used in a trade or rental operation. Capital Allowance under Mauritian Law Details Year of Acquisition Cost Base value Rate (%) Capital Allowance for 2018 Buildings 2015 5,000,000 1,715,000 30% 514,500 Furniture and fittings 2015 1,250,000 640,000 20% 128,000 Golf Course 2017 2,000,000 1,700,000 15% 255,000 Motor Vehicles 2016 750,000 421,875 25% 105,469 Computer 2018 30,000 30,000 50% 15,000 Improvement of Agricultural Land 2017 750,000 562,500 25% 140,625 Acquisition of Solare Unit 2016 1,000,000 - 50% 0 Research and development 2018 600,000 600,000 25% 150,000 Total 1,308,594

how to get the BASE VALUE? THE BASE VALUE IS MORE IMPORTANT TO KNOW.. KINDLY HELP