Business Destination

Mauritius is a booming economy offering numerous opportunities in addition to a business friendly environment for entrepreneurs, multinationals and foreign companies.

Mauritius as a business friendly environment provides:

  • Social & political stability with a Westminster parliamentary model.
  • A sound legal system with the Privy Council of the United Kingdom as the highest Court of Appeal.
  • Sound business infrastructure(telecommunication & transport).
  • A bilingual work force.
  • Access to markets - Cotonou agreement, Africa Growth and Opportunity Act, COMESA (Common Market for Eastern and Southern Africa) and SADC (Southern African Development Community).
  • A legal system routing from both civil and common laws.
  • Conductive Labor Laws.
  • Exquisite lifestyle & ample accommodation.
  • A hexalin system that favor entreprenariat & investment.

Some of the main features of our taxation system are:

  • An harmonized tax rate of 15% for individual & companies.
  • Special tax credits of 80% for GBC 1 companies (effective tax rate of 3% with zero tax leakage under certain circumstances).
  • No capital gains tax.
  • Dividends are paid tax-free with no withholding taxes.
  • No withholding taxes on royalties paid out of a Global Business Company to a non-resident.
  • Favourable allowances on the purchase of equipment.
  • VAT rate of 15% with certain goods and services being exempted from the scope of VAT.
  • Mauritius has a large network of Tax Treaties for international tax planning purposes