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
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.
Doing Business in Mauritius Brochure (PDF Format)