Island nation in the Indian Ocean, east of Madagascar

Location

Mauritian Rupee (MUR)

Currency

Legal System

GBCs, Authorized Companies, Trusts

Corporate Structures

Tax System

  • Corporate tax rate is generally 15%
  • Global Business Companies (GBCs) benefit from reduced rates through double taxation treaties with over 40 countries

Legal Framework

  • Influenced by French Civil Law and English Common Law; regulated by the Companies Act of Mauritius
  • GBCs are tailored for international operations with tax optimization benefits

Advantages

  • Extensive network of double taxation treaties ensures tax efficiency for international businesses
  • Stable political environment with a strong financial services sector connecting Africa and Asia

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