Mauritius Business Services Overview About Mauritius Setting up a Business in Mauritius Taxation Living & Working in Mauritius


Mauritius is a political and financially stable mature democracy which has actively sought and welcomed foreign investors and business for many decades. The banking, communications, financial and professional infrastructure is adept at meeting the demands of international business and tax practitioners.

The most utilised facilities and structures include:

Mauritius GBC 2 Companies – companies holding a Category 2 Global Business Licence – such companies are flexible, cost-effective, tax exempt “offshore” business entities that cannot make use of Mauritius’ extensive tax treaty network. Section 83 of the Financial Services Act 2007 provides for confidentiality concerning all matters in relation to a corporation holding a Category 1 Global Business Licence or a Category 2 Global Business Licence.

Companies holding a Category 1 Global Business Licence – such companies are tax resident, subject to 15% income but with an automatic tax credit making the effective rate 3% and if they are correctly structured and managed may access Mauritius’ tax treaty network. Neither capital gains nor withholding taxes are levied.

International Banking – a well-regulated and developed international banking and financial sector. International banking units are experienced in serving the demands of international business.

Related Resources

Doing Business in Mauritius Brochure (PDF Format)

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