Mauritius

Mauritius is ideally positioned in the Indian Ocean with a strategic time zone (GMT +4). We have a stable government and a legitimate business environment with an emphasis on good governance and rule of law. Mauritius offers an educated multilingual and experienced professional labour force.

Fiscal Advantages for Global Business

  • No capital gain tax
  • No withholding tax on dividends
  • No estate duty, inheritance or wealth tax
  • Low taxation
  • No foreign exchange control

Double Taxation Agreements

Mauritius has an extensive network of Double Taxation Agreements ('DTA') with countries including: Belgium, Botswana, China, Croatia, Cyprus, France, Germany, India, Indonesia, Italy, Kuwait, Luxembourg, Madagascar, Malaysia, Mozambique, Namibia, Nepal, Oman, Pakistan, Rwanda, Senegal, Singapore, Sri Lanka, South Africa, Swaziland, Sweden, Thailand, United Kingdom, Zimbabwe and Uganda. The network provides for interesting tax planning opportunities thereby enhancing the image of the jurisdiction as a tax planning centre.

The attractive concessions provided by those treaties include:
  • Elimination of double taxation through tax credit equivalent to Mauritian tax.
  • Reduction in withholding taxes on dividends, interest and royalties.
  • Exemption from capital gains.

Useful links:

  • Bank Mauritius (BOM) : https://www.bom.mu
  • Board of Investment (BOI) : http://www.investmauritius.com
  • Financial Services Commission (FSC) : http://www.fscmauritius.org
  • Mauritius Revenue Authority (MRA) : http://www.mra.mu
  • Registrar of Companies (ROC) : http://companies.govmu.org/English/Pages/default.aspx
  • Stock Exchange of Mauritius (SEM) : http://www.stockexchangeofmauritius.com

Legislations governing the business sector in Mauritius

  • Financial Services Act 2007
  • Companies Act 2001
  • Trusts Act 2001
  • Income Tax Act 1995
  • Business Facilitation Act 2006
  • Insurance Act 2005
  • Securities Act 2005
  • Income Tax Act 1995
  • Protected Cell Companies Act 1999
  • Securities (collective investment schemes & close end funds) Regulations 2008
  • Limited Partnerships Act 2011
  • Foundation Act 2012