Advantages

Strategically located in the ‘golden triangle’ connecting Asia, Africa and Australia, Mauritius is the converging point of global financial civilizations – a place where one can feel the cosmopolitan pulse of the world. Situated in a very appropriate time zone (GMT+4) business activities can be conducted with the Far East in the morning, Europe in the early-afternoon and the US in the late-afternoon.

Mauritius is recognized by international organisations for continuous improvement in its friendly doing business regime. The country is today acclaimed as a leading investment destination and has received several accolades in terms of ease of doing business and good governance by the World Bank and rating agencies such as the Mo Ibrahim index where Mauritius has come first for the last 5 years in Africa.

Mauritius advantages
  • Impressive track record, political stability and more than 3 decades of sustained economic   growth
  • Secure investment location with established rule of law
  • Freest and most business-friendly country in Africa
  • Peaceful, multiethnic with a unique lifestyle in a blend of cultures
  • Flexible, bilingual (English/French) and skilled   workforce
  • Investment-friendly regulatory regime
  • Open to foreign investors and talents
  • Ocean State with one of the largest Exclusive Economic Zones in the world
  • Preferential market access to Africa, Europe and the USA
  • State-of-the-art infrastructure
  • Convenient time zone (GMT +4)
Fiscal incentives
  • GBC2 are tax exempt.
  • GBC1 are subject to low corporate tax (3% maximum).
  • No withholding tax on remittance of branch profits.
  • No withholding tax on interest, royalties and dividends.
  • No capital gains tax.
  • No limit on the carry forward of tax losses.
  • Royalties, interest and service fees payable to foreign affiliates are allowed as expenses provided they are reasonable and correspond to actual expenses incurred.
  • Investment tax credit of 10% for capital expenditure.
  • Interest paid on deposits in Category 2 banks are tax exempt.
  • No estate duty, inheritance, wealth or gift taxes.
  • No stamp duties, registration duties and levy.
  • Zero rated Value Added Tax for global business transactions.