Why Mauritius

A Strategic Jurisdiction for International Business

WHY MAURITIUS

Mauritius has spent decades developing a sophisticated and well-regulated international financial centre. Today, it offers an established environment for international trading, holding, investment and operating activities.

For international investors, businesses, fund managers, family offices and high-net-worth families, Mauritius combines strategic geographic access, a competitive tax framework, an established treaty network, a skilled workforce and a robust legal and regulatory environment.

1. Flexible Tax
System

Mauritius provides an investor-friendly tax environment with a standard corporate tax rate of 15%, with qualifying foreign income potentially benefiting from partial exemption provisions.

The jurisdiction has no capital gains tax and provides an established framework for international tax planning. Mauritius also maintains a network of Double Taxation Avoidance Agreements and Investment Promotion and Protection Agreements, providing opportunities for internationally structured businesses.

Newer licensing options, including treasury and headquarter-related licences, also provide additional structuring possibilities for eligible businesses.

2. Strategic Location

Located in the Indian Ocean, Mauritius occupies a strategically important position between Africa, Asia and the Middle East.

Its geographic location and convenient time zone make it well positioned for businesses seeking to coordinate international operations across these markets.

3. Stability

A stable political, social and economic environment provides an important foundation for businesses seeking to establish long-term international operations.

Mauritius has developed a resilient institutional and financial framework that supports its position as an international business centre.

4. Free
Market economy

Mauritius operates as a free-market economy with no exchange controls restricting the movement of dividends, capital and profits.

This provides businesses with flexibility when transferring funds internationally, subject to applicable laws, regulations and compliance requirements.

Mauritius also has an established stock exchange supporting its broader financial services ecosystem.

5. Ease of Doing Business

Mauritius provides a relatively straightforward environment for establishing and operating businesses. International entrepreneurs can benefit from significant foreign ownership opportunities, with no general minimum capital threshold for establishing many forms of company. The business environment is supported by professional service providers and established corporate and financial infrastructure.

6. Robust Legal &
Regulatory Framework

Mauritius operates under a hybrid legal system incorporating elements of English common law and French civil law.

The country's legal and regulatory environment provides businesses with a structured framework for operating internationally, while the Judicial Committee of the Privy Council serves as the ultimate court of appeal.

7. Highly Skilled Workforce

Mauritius has a strong pool of professionals across business, finance, accounting, law and other specialised sectors.

The country's international orientation also attracts professionals from different parts of the world, contributing to a diverse and capable business environment.