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Jurisdiction Spotlight

Mauritius

A Premier International Financial Centre

Strategically positioned between Africa and Asia, Mauritius offers a robust, OECD-white-listed jurisdiction with an expansive double tax treaty network, a business-friendly regulatory regime, and world-class professional infrastructure.

Why Mauritius

A Jurisdiction Built for Global Business

Mauritius combines political stability, regulatory excellence, and fiscal efficiency to create an unmatched platform for international structuring.

OECD White Listed

Fully compliant with OECD, FATF, and EU transparency standards. No blacklist implications, no substance concerns — pure regulatory certainty.

45+ Tax Treaties

One of Africa's most extensive treaty networks spanning India, China, South Africa, and major European, Asian, and Middle Eastern jurisdictions.

FSC Regulated

The Financial Services Commission provides robust, transparent oversight with a pro-business approach. Full licensing framework for management companies, funds, and trustees.

Attractive Tax Regime

15% corporate tax rate with extensive foreign tax credit relief, no capital gains tax, no withholding tax on dividends, and no estate duty. Competitive and transparent.

Regulatory Framework

A Regulatory Ecosystem Engineered for

Compliance & Confidence

Mauritius operates under a comprehensive, internationally aligned legal framework administered by the Financial Services Commission (FSC). The jurisdiction has been consistently rated "Largely Compliant" by the OECD's Global Forum on Transparency and Exchange of Information for Tax Purposes.

Comprehensive legislation governing all non-bank financial services, ensuring robust licensing, supervision, and consumer protection standards.

Fully compliant with the Financial Action Task Force (FATF) 40 Recommendations. Delisted from the EU's list of non-cooperative jurisdictions for tax purposes.

Clear, achievable substance rules aligned with OECD BEPS Action 5. Mauritius companies conducting core income-generating activities demonstrate genuine presence and directed management.

No exchange control restrictions on foreign investments. Full freedom to repatriate profits, dividends, and capital with unrestricted convertibility.

Treaty Network

45+ Double Tax Agreements — Global Reach

Mauritius maintains one of the most extensive double tax treaty networks in the developing world, providing investors with certainty, reduced withholding rates, and efficient capital flows across continents.

  • IN India
  • CN China
  • ZA South Africa
  • SG Singapore
  • GB United Kingdom
  • FR France
  • GM Germany
  • IT Italy
  • NL Netherlands
  • LU Luxembourg
  • CH Switzerland
  • AE United Arab Emirates
  • QA Qatar
  • KW Kuwait
  • EG Egypt
  • ZM Zimbabwe
  • LS Lesotho
  • SZ Swaziland
  • MG Madagascar
  • SC Seychelles
  • BW Botswana
  • CG Congo
  • RW Rwanda
  • SN Senegal
  • BD Bangladesh
  • MY Malaysia
  • VN Vietnam
  • PK Pakistan
  • LK Sri Lanka
  • OM Oman
  • SA Saudi Arabia
  • BB Barbados
  • ZM Zambia
  • UG Uganda
  • TN Tunisia
  • RU Russia
  • MN Mongolia
  • GG Guernsey
  • JE Jersey
  • MT Malta
  • CY Cyprus
  • MC Monaco
  • SE Sweden
  • BE Belgium
  • HR Croatia
  • ME Montenegro
  • PS State of Palestine
  • SZ Eswatini
  • 45+
    Double Tax Treaties
  • 15%
    Corporate Tax Rate
  • 0%
    Capital Gains Tax

Why Global Capital Chooses Mauritius

Strategic Location

Bridging Africa and Asia with excellent air connectivity, time zone alignment with Europe, and a multilingual workforce.

Skilled Talent Pool

A deep bench of accounting, legal, and financial professionals educated in English and French common and civil law traditions.

Political Stability

A democratic republic with over 50 years of political stability, strong rule of law, and an independent judiciary based on English common law.

Digital Infrastructure

World-class IT and telecommunications infrastructure with 100% submarine cable redundancy, supporting seamless global operations.