Purpose
Authorization from the Financial Services Commission to deal in securities as agent or principal, including arranging deals in securities, managing securities portfolios, and advising on securities transactions

Permitted Activities
Dealing in securities, arranging deals in securities, managing securities portfolios, advising on securities transactions, and operating collective investment schemes.

Taxation
Subject to standard corporate tax of 15%. May qualify for partial exemption regime if core income generating activities are performed in Mauritius.

Substance / Governance
Requires a minimum of 2 directors with relevant experience. Must maintain physical premises in Mauritius. The FSC requires robust compliance and risk management frameworks.

Reporting
Annual audited financial statements, regulatory returns to the FSC, and ongoing compliance reporting including capital adequacy and risk management disclosures.

Permitted Activities
License to provide investment advice on securities and financial instruments to clients, including portfolio analysis, investment strategy recommendations, and market research services.

Taxation
Standard corporate tax rate of 15% applies. May benefit from the partial exemption regime depending on the nature of income and substance requirements.

Substance / Governance
Requires qualified personnel with relevant certifications. Must maintain compliance with FSC conduct of business rules. Directors must demonstrate sufficient expertise and integrity.

Reporting
Annual audited financial statements, FSC regulatory returns, and client disclosure documentation in compliance with the Securities Act 2005.

Purpose
Authorization to provide payment intermediary services, facilitating electronic payments, fund transfers, and payment processing solutions for businesses and consumers.

Permitted Activities
Processing electronic payments, operating payment gateways, facilitating remittances, issuing and managing electronic money, and providing merchant acquiring services.

Taxation
Subject to standard corporate tax of 15%. Specific tax treatment may vary based on the nature of transactions and revenue streams.

Governance
Requires robust IT infrastructure, cybersecurity protocols, and anti-money laundering systems. Must comply with the National Payment Systems Act and FSC regulations.

Reporting
Regular reporting to the Bank of Mauritius and FSC, audited financial statements, and transaction monitoring reports.

Purpose
License for Virtual Asset Service Providers (VASPs) under Mauritius's Virtual Asset and Initial Token Offering Services Act 2021, enabling operation of cryptocurrency exchanges, wallet services, and token offerings.

Permitted Activities
Operating virtual asset exchanges, providing custodial wallet services, facilitating initial token offerings (ITOs), and offering brokerage services for virtual assets.

Taxation
Subject to standard corporate tax of 15%. Virtual asset transactions may have specific tax treatment depending on the nature of activities and income classification.

Governance
Requires comprehensive risk management, cybersecurity frameworks, and customer due diligence procedures. Must comply with the VAITOS Act 2021 and FSC guidelines for virtual assets.

Reporting
Annual audited financial statements, FSC regulatory returns, transaction reporting, and compliance with anti-money laundering and counter-terrorism financing obligations.

Purpose
Dedicated license for family offices providing comprehensive wealth management, investment advisory, and administrative services to high-net-worth families and their structures.

Permitted Activities
Portfolio management, investment advisory, wealth structuring, succession planning, philanthropy advisory, and administrative services for family assets and entities.

Taxation
Standard corporate tax rate of 15% applies. May qualify for partial exemption if core income generating activities are performed in Mauritius and substance requirements are met.

Substance / Governance
Requires experienced professionals in wealth management and fiduciary services. Must demonstrate robust governance structures and compliance frameworks tailored to family office operations.

Reporting
Annual audited financial statements, FSC regulatory returns, and ongoing compliance reporting including risk management and client asset protection disclosures.