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Investing In Mauritius

Mauritius is a free, resilient and growing economy, offering enterprises many competitive advantages for domestic, regional and international growth.
As a business-friendly platform that complies with the most important international conventions on doing business, such as the Foreign Account Tax Compliance Act (FATCA) and the automatic exchange of information « CRS », Mauritius offers:

  • Social stability and a democratic Westminster parliamentary model;

  • A robust and reliable judicial system with the privy council of the Queen of England as the ultimate court of appeal;

  • A solid infrastructure in terms of air, maritime and telecommunications;

  • A bilingual workforce (English & French);

  • An access to some preferential markets – Cotonou agreement, African Growth and Opportunity Act, Common Market for Eastern and Southern Africa (COMESA), Southern African Development Community (SADC);

  • A hybrid legal system made up of civil and common law, offering many fiscal planning possibilities;

  • An equitable labour law;

  • A pleasant lifestyle;

  • No exchange control;

  • Foreign ownership of real estate.

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Mauritius also holds a fiscal policy that favours investments and growth, with some of the main features being:
Individuals are taxed at -15% tax rate on all income, the following being exempted:
  • Dividends from local companies (GBCs and Domestic);
  • Interests from local financial institutions;
  • No capital gains tax;
  • No inheritance tax;
  • Certain fixed annual allowances;
In addition to the above, a 25% solidarity levy on total net income (including dividends), in excess of MUR 3 million, is applicable for residents of Mauritius. However, this levy is capped at 10% of the total net income (including dividends).

GBCs benefit from a 15% tax rate, with the following exceptions:

  • 3% tax rate if engaged in exports of goods;
  • 3% or less if income sources are dividends and/or interests from a foreign source;
  • 3% tax rate on overseas income derived by a Collective Investment Scheme (CIS), closed ended funds, CIS manager, CIS administrator, investment advisor or asset manager;
  • No capital gains tax;
  • No withholding tax on payment of dividends to shareholders.

 

Domestic companies benefit from a 15% tax rate, with the following exceptions:

  • 3% tax rate if engaged in exports of goods;
  • 3% or less if income sources are dividends and/or interests from a foreign source;
  • 3% tax rate on overseas income derived by a (CIS), closed ended funds, CIS manager, CIS administrator, investment advisor or asset manager;
  • No capital gains tax;
  • 2% Corporate Social Responsibility (CSR);
  • No withholding tax on payment of dividends to shareholders.

Additional services

Investing in Mauritius
Immigrating to Mauritius