News & Insights

Mauritius has evolved into one of the most trusted international financial centres in the world. It offers what modern investors and entrepreneurs demand most: credibility, stability, flexibility, and efficiency. 

 

Strategically positioned between Africa, Asia, and the Middle East, Mauritius serves as a gateway for global business and investment flows. Whether you’re structuring a fund, managing wealth, or setting up a holding company, Mauritius provides the right balance of opportunity and oversight.

A Stable and Trusted Jurisdiction​​

​

Mauritius combines political stability, strong rule of law, and a modern regulatory environment. The Financial Services Commission (FSC) ensures that all licensed entities, from management companies to investment funds, operate with transparency and integrity. 

 

The country’s hybrid common and civil law system provides legal certainty and investor protection, supported by a reliable judiciary and access to international arbitration.

​​

​

A Smart Tax Environment

​​

Mauritius remains one of the most efficient tax jurisdictions in the region, fully compliant with global standards set by the OECD and the EU.

​

• Corporate tax rate: 15%​​

​

• Partial Exemption Regime: 80% exemption on qualifying income (effective rate around 3%)

​

• No capital gains tax​

​

• No withholding tax on dividends, interest, or royalties paid to non-residents​

​

• No exchange controls, allowing free movement of capital

​

Recent updates under the Finance Act 2025 reaffirm Mauritius’ commitment to global transparency while preserving its competitiveness. The new Qualified Domestic Minimum Top-Up Tax (QDMTT) and Fair Share Contribution (FSC) only affect large multinationals, leaving most investment vehicles such as GBLs and funds unaffected. 

 

In short, Mauritius remains an OECD-aligned, low-tax jurisdiction with substance.

​

​

Gateway to Africa and Asia

​​

Mauritius’ geographic position and extensive Double Taxation Avoidance Agreement (DTAA) network make it an ideal platform for cross-border investment. With over 45 active tax treaties, the island provides investors with reduced withholding taxes and strong treaty protection for capital and dividends. 

 

It is also a member of SADC, COMESA, and AFCFTA, connecting businesses seamlessly to

1.3 billion consumers across Africa.

​

​

A Jurisdiction That Moves With the Times

​​

Mauritius has continually adapted to international developments. The Finance Act 2025 strengthens the regulatory environment with new transfer pricing documentation requirements and updates to the Alternative Minimum Tax (AMT) for specific domestic sectors, while ensuring fund and global business entities remain fully aligned with OECD standards.  

 

It is a forward-thinking jurisdiction that continues to deliver clarity, compliance, and confidence.​​​​​

​

​

Modern Structures for Modern Needs

​​

Mauritius offers a range of flexible, internationally recognised business and wealth vehicles including:

​

• Global Business Licence (GBL) – for companies conducting business primarily outside Mauritius

​

• Authorised Company (AC) – for non-resident structures with foreign income

​

• Protected Cell Company (PCC) – ideal for fund and insurance structures

​

• Limited Partnership (LP) – preferred for private equity and venture capital

​

• Trusts and Foundations – for wealth preservation and succession planning

​

• Variable Capital Companies (VCCs) – for modern, scalable fund structuring 

 

Each structure benefits from a transparent, substance-driven regime that inspires confidence with regulators and investors alike.

​