Using our partnerships and affiliations, we are also able to provide for the set up and administration of Funds and Collective Investment Schemes.

Why Mauritius?

Mauritius is a democrary and boasts political stability since its independence in 1968. It is the geographical axis connecting Africa, the Middle East, India, Asia and Australia. Several airlines serve the island which is situated in the attractive time zone of GMT+ 4.

Mauritius has a strong legal system where both the Civil Code and the Common Law are applied by the courts. It also has a thriving arbitration centre.

Mauritius has a strong banking system which has driven its financial sector. Mauritius is now recognised as an International Financial Centre.

Mauritius is a signatory to various Double Taxation Avoidance Agreements (DTA) and Investment Promotion and Protection Agreements (IPPA). It is also a member of several african communities dedicated to trade and economic advancement like the Southern African Development Community (SADC).

Mauritius is a member of the Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG) which aims to adopt and implement the recommendations of the Financial Action Task Force (FATF). Mauritius further endorses the practices and initiatives of the OECD and other international regulators.

Tax and other advantages

• An entity resident in Mauritius is subject to tax on its worldwide income
• A non-resident entity is liable to tax on any Mauritius-source income, subject to any applicable double taxation treaty
• Companies are taxed on their net income at a flat rate of 15%
• Companies engaged in the export of goods are liable to be taxed at the rate of 3% on the chargeable income attributable to exports
• Where foreign tax equivalent to Mauritius tax has been imposed in a jurisdiction, foreign tax credit is given on any foreign-source income declared in Mauritius

• GBCs qualify for an 80% exemption in relation to certain specified foreign-source income Please contact us for the list
• No actual foreign tax credit is allowed on foreign-source income if a GBC has claimed the 80% exemption
• Exemption from stamp duties, unless a GBG holds immoveable property in Mauritius
• ACs are treated as a non-resident for tax purposes in Mauritius
• ACs are required to file a return of income to the MRA within six months of its year-end
• No withholding tax on dividends, capital gains tax, estate duty or inheritance tax
• No foreign exchange control enabling free repatriation of capital and profits
• Trading advantages as a member of the Southern African Development Community (SADC) and the Common Market for Eastern and Southern Africa (COMESA)