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A well-regulated financial services center dedicated to protecting investors, with a forward-thinking regulatory framework based on industry "best practices" and aligned with internationally recognized supervision standards, including those set by the Basel Committee on Banking Supervision.

Mauritius is an appealing destination for holding and structuring global investments, with one of the most modern legal frameworks for trusts and companies among all jurisdictions. The country has adopted new international standards aimed at combating money laundering and terrorism financing, enacting relevant legislation to meet these requirements.

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SAYS THE WORLD BANK

Mauritius' appeal is further strengthened by its strong reputation as a well-regulated center, offering guaranteed confidentiality for those involved in legitimate business through clear provisions and customary laws that govern relationships between banks and customers, as well as between professionals and clients. The island is fully open to foreign capital, talent, and ideas. Ranked 1st in the 2008 Ibrahim Index of African Governance, 1st in Sub-Saharan Africa, and 17th globally in the World Bank Doing Business Report 2010, Mauritius serves as a key gateway for investment and business in Africa, the Middle East, and Asia.

Why Mauritius ?

Mauritius is a dedicated jurisdiction that collaborates with organizations such as the OECD, FATF, and the UN and its agencies. It ensures guaranteed confidentiality for those involved in legitimate business through specific provisions and customary laws that govern relationships between banks and customers, as well as between professionals and clients.

There is no withholding tax on interest, royalties, or dividends.

  • No capital gains tax
  • No estate duty, inheritance, wealth or gift taxes.
  • No stamp duties, registration duties and levy
  • Zero-rated Value-Added Tax for global business transactions
  • 46 active Double Taxation Avoidance Treaties (DTAs)
  • No exchange controls. Free repatriation of profits with no withholding tax
  • Hybrid legal system based on English and French laws. The Highest Court of Appeal is the Privy Council in the United Kingdom.
  • Well established banking institutions and an international stock exchange.

In the latest Ease of Doing Business Report by the World Bank, Mauritius is ranked 13th out of 190 countries, marking its best ranking since the report’s inception in 2007. This solidifies Mauritius' position as the leading destination for business on the African continent. The country has steadily improved its ranking, moving from 25th in 2017 and 49th in 2016. Mauritius is also ranked 2nd among middle-income economies, tied with Malaysia, both scoring 81.5 points.

Mauritius’ ease of doing business score has increased to 81.5, closing the gap with the benchmark, New Zealand, which scored 86.8. The report also highlights Mauritius' leading position in Sub-Saharan Africa, followed by Rwanda (38) and Kenya (56). Over the past three years, Mauritius has climbed 36 places in the Ease of Doing Business survey.