Mauritius – The International Financial Centre of Choice

Mauritius has evolved over the past 25 years into a robust, transparent and reliable business-friendly jurisdiction driving quality investments into Asia and Africa. The country’s sound and sophisticated financial system, presence of international banks, audit & law firms, adherence to international best practices and agreements, pool of highly qualified, experienced & bilingual work force, modern infrastructure and geostrategic location along with ease-of-doing business environment attract investment funds, corporates, multinationals, family businesses and high net worth individuals.


Product Offering in Mauritius

As an International Financial Centre of choice, Mauritius offers the following products:

  • Local/ domestic company
  • Global business companies (Global Business Licence Company & Authorised Company)
  • Fund structures (Collective Investment Schemes, Closed-end Fund, Protected Cell Company, Limited partnership)
  • Financial activity licences (Investment/ asset management, investment advisor, discount broker, insurance broker, overseas family offices, global headquarters, global treasury activities etc.)
  • Trust & private trust companies
  • Foundations
  • Bank solutions – Bank accounts for individuals & corporates
  • Occupation and residence permits
  • Acquisition of property
  • Regulatory compliance

Specific Benefits of Operating in Mauritius

Fiscal Benefits
  • A substantial network of treaties and double taxation avoidance agreements
  • Low tax jurisdiction
  • No withholding tax on payments of interest, royalties and distribution to shareholders/ investors
  • No capital gains tax, estate duty or inheritance taxes
  • No transfer pricing rules (but has the concept of ‘arm length’ for transactions between related parties)
  • No thin capitalization rule
  • No stamp duties, registration duties or levy
  • Zero-rated VAT for global business transactions
  • Mauritius is ranked top in Africa by Forbes for ease of doing business and good governance
  • Also ranked top in Africa by World Economic Forum for global competitiveness
  • No exchange control and free movement of capital
  • Growing number of investment promotion and protection agreements
  • Low cost jurisdiction
  • Mauritius is part of and a leading member of many regional organisations such as AU, COMESA, SADC, IOR-ARC and MIGA
  • Political stability, business friendly and modern legislative framework
  • Pool of skilled professionals such as lawyers and accountants who speak at least English and French
  • Favourable Time Zone – Mauritius is GMT +4
  • White listed OECD jurisdiction
  • Highest Court of Appeal is UK Privy Council
  • Acceptable arbitration for the region with the presence of international law firms
  • Presence of major international banks offering a diversified range of financial products
  • Well-developed communication infrastructure
  • A visa-free country for most African citizens