Tax Efficiency

Mauritius offers an attractive and simplified tax regime, with corporate tax being a harmonised 15% or as low as 0-3% in some cases. There are also tax holidays for up to 5 or 8 years for some selected few activities like Global or Regional Headquarters. Additionally, there are no capital gains tax, no withholding tax, or dividends tax, providing businesses with significant tax savings. This makes Mauritius a preferred choice for businesses looking to optimize their tax planning and minimize their tax liabilities.

Double Taxation Treaties

Mauritius has a wide and growing network of over 45 double taxation treaties with countries across the globe. This enables businesses to benefit from reduced withholding tax rates on international transactions, making it a favourable location for international trade and investment.

Business-Friendly Environment

Mauritius has a well-regulated and business-friendly environment, with a stable political climate and a sound legal system based on English common law and French law. The ease of doing business, regulatory processes, and a skilled workforce make Mauritius an ideal location for businesses to set up their international operations. There are no foreign exchange controls and no restrictions to repatriate profits or funds back home anytime.

Investment Protection

The Constitution of Mauritius also guarantees the protection against expropriation of private property. In addition, there are bilateral Investment Promotion & Protection Agreements (IPPAs) signed with some 29 countries, including South Africa, Egypt, Tanzania, Senegal, Zambia, China, France etc.

The IPPAs guarantee foreign investment to and from Mauritius with respect to expropriation and social unrest in Contracting States.

They also provide arrangements for settlement of disputes between investors and the Contracting States.

Access to Global Markets

Mauritius serves as a gateway to Africa, Asia, and other international markets. Its strategic location and excellent air, sea and internet connectivity make it an ideal base for businesses looking to expand their reach globally. Mauritius also has a well-developed financial infrastructure, including a robust banking system, sophisticated capital market, and a growing fintech ecosystem, offering businesses access to a wide range of financial services.

Reputation and Reliability

Mauritius has gained a reputation as a reliable and transparent international financial centre. It is compliant with international standards, including anti-money laundering (AML) and counter-terrorist financing (CTF) regulations, making it a trusted choice for businesses looking for a stable, reliable and reputable location for their financial operations. Mauritius is not on any ‘grey list’ or ‘black list’. There is always political and social stability with no history of coups.

Residency and Quality of Life

Mauritius offers the ability to acquire residency and live a high quality of life with its beautiful tropical surroundings, excellent healthcare system, and high standard of education. This makes it an attractive location for businesses to attract and retain top talent. With political and social stability, coupled with a safe and secure environment, and the possibility to acquire residency, the Mauritius IFC is the ideal jurisdiction to grow your business globally whilst enjoying life in all its serenity.