Over the last thirty years Mauritius has positioned itself as an attractive global business investment and structuring destination by offering a properly regulated fiscal and economic environment.

The Global business Sector was established in 1992 to attract foreign investment and Mauritius has since proved to be an effective Financial Centre.

Global business advantage

Over 40 Double Taxation Conventions

Dual English and French law

Efficient and flexible legal framework

Reduced cost

Attractive cost of doing business

Investment platform

Tried and tested platform for certain investments ( e.g India)

Time zone

Favourable time zone ( GMT+4)

Attractive fiscal policies

Maximum of 15% tax rate for corporate and individuals + Tax credit of up to 80% for qualifying global business entities

Free flow of currency

No exchange controls

Proven banking system

An efficient banking system benefitting from the presence of international banks on the island.

International trading

Mauritius stock exchange open to foreign investors and listing of foreign funds

Doing business from Mauritius

Reliable & modern infrastructure and technology and qualified staff


The Mauritian jurisdiction is well established as one of the top financial centres in the world. The jurisdiction offers a large range of financial products categorised in 4 core products. Click below to learn more on each financial product.


Global Business Licence Companies (“GBC”s) are licensed by the Financial Services Commission. 


  • GBCs benefit from specific rules of confidentiality
  • There are no minimum capital requirements for GBCs and capital may be denominated in any foreign currency
  • Nominee shareholding is possible
  • Single shareholder companies are allowed; and
  • Companies may be limited by shares, by guarantee or by both shares and guarantee.


  • Aircraft Financing and Leasing
  • Asset Management
  • Consultancy Services
  • Financial Services
  • Fund Management
  • Insurance
  • Licensing and Franchising
  • Logistics and/or Marketing
  • Operational Headquarters
  • Pension Funds
  • Shipping and Ship Management
  • Trading


An Authorised Company (AC) is tax exempt and does not have access to DTC benefits under any of the DTCs that Mauritius has established. An AC is a private company which does not conduct business with Mauritius residents.


  • All AC income is exempt from taxation in Mauritius
  • Flexible, straightforward administration and low cost
  • Quick and efficient Mauritian offshore company registry: turnaround time of less than 72hrs
  • A simple and cost-effective option for holding companies
  • Ideal for investors who require a low cost vehicle for holding a range of assets and investments, collecting any royalties or commissions


  • Investment holding;
  • Property holding;
  • International trade;
  • Management and consultancy;
  • IT Services;
  • Logistics;
  • Marketing;
  • Shipping and ship Management; or
  • One-off transaction using a Special Purpose Vehicle.


A Trust is an arrangement for the holding and administration of property under which property or legal rights are vested by the owner of the property (the Settlor) in a person or persons (the Trustees).


  • The Mauritius Law allows for the confidentiality of trustees’ deliberations, and the identities of the settlor and beneficiaries
  • Recognition of purpose trusts with no perpetuity rules
  • No forced heirship rules
  • Ability to appoint a protector
  • A trust is exempt from local taxes should it be non-resident trust in Mauritius
  • Exemption of non-resident beneficiaries from income tax in Mauritius on income derived from the trust
  • Exemption of charitable trusts from tax
  • Segregation of the role of managing trustee and custodian trustee is allowed
  • Possibility of a Mauritian Trust to apply for a Global Business license and benefit from the network of DTAAs


A Foundation has the benefits of a trust vehicle and some of a company structure.  A Foundation is a separate legal entity similar to a company, with a Founder who endows a property in the Foundation just like a settlor in a trust.  There is a Council which conduct the affairs and administer the property of the Foundation just like a board of directors managing a company.  The Foundation may have beneficiaries similar to a trust.


  • The assets of the foundation remains under control of the founders
  • Non-resident founders, beneficiaries and assets outside of Mauritius pay no taxes
  • The founder and beneficiaries names are not included in any public records.
  • Mauritius laws will not recognize other countries laws attempting to invalidate the transfers based upon inheritance or succession.