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Mauritius: The jurisdiction of choice for business


Established as Africa’s Investment and Business hub, Mauritius provides a secure, stable, and well-regulated environment to international investors and businesses. Challenging innovation, the Mauritius International Finance Centre (MIFC), in the last two decades, has achieved in turning the small island in the Indian Ocean into a recognized hub, attracting more and more international businesses.


The business-friendly environment of Mauritius has been a pole of attraction for corporates, investors, entrepreneurs, and high-net-worth individuals. Moreover, Mauritius is a member is the African Union, the Common Market for Eastern and Southern Africa (COMESA), and the Southern African Development Community (SADC). These memberships allow Mauritius to be devoted not only to its personal economic growth but also, to the African market in total by catering for an international investment market with access to millions of people and businesses.


Also, MIFC ensures the growth of the country by establishing a jurisdiction of substance for emerging markets, making Mauritius an ideal place for inbound and outbound investments. The Mauritian government, in 2016, had established the Global Headquarters Administration, for the ease of doing business in the country. It allows multinational companies to build their team and location in Mauritius, with the scope of making Africa a valuable business hub. Moreover, MIFC offers a wide range of onshore and offshore business structures, such as Global Business Company (GBL), Authorised Company, Protected Cell Company, Trust, Fund, Trading Company, and many more. A Company in Mauritius can be set up within 3 to 5 days, with the benefit of no minimum capital requirements.


In addition, Mauritius’s participation in the Investment Promotions and Protection Agreements (IPPA) and the Double Taxation Avoidance Agreement (DTAA) offers cross-border opportunities and constant market flow. Investors can benefit from agreements with 45 countries, minimizing their tax costs - whenever the criteria are met. It, also, offers an attractive tax system which includes:

  • Personal and corporate tax rate of 15%

  • 80% exemption on foreign corporate income, based on criteria

  • No tax on capital gains, property, and heritage

  • Free movement of funds, with no exchange control. Foreign investors are only required to comply with the AML/CFT regulations.

  • Attractive rebate schemes for specific exports

  • Tax-free dividends

  • Free refurbishment of dividends, capital, and profits

  • Foreign-sourced dividends are subjected to a partial exemption of 80%

  • No VAT or customs duties on specific equipment

Another advantage of Mauritius is its steady political and economic environment, compared to other African countries. It is strangely located as a bridge between Africa and Asia, making accessible influential markets and international trades. Also, it has a hybrid legal system (Common law and French civil code), and numerous bilingual professionals (English and French), many of whom are experts in finance and accounting, law, IT, and hospitality and tourism. As the leading business hub of Africa, ranked 1st in Africa’s World Banks 2020, and 21st globally on the 2020 Index of Economic Freedom, Mauritius is on top of the list for wealth market growth. The wealth percentages went by 124% in 10 years, and there has been a steady rhythm ever since. Mauritius is one of the upcoming financial centres every professional should have pinned on their map, with an innovative business and investment-friendly ecosystem.


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