Why Incorporate in Mauritius?
- Well regulated and sophisticated jurisdiction
- Excellent infrastructure, communications and banking facilities
- Modern corporate legislation
- Expanding network of double tax treaties benefiting those who wish to utilise Mauritius companies for international investment
- The Mauritius Registry offers total confidentiality and does not permit access to company information held on file via company searches
- The country has attracted more than 9,000 offshore entities, many aimed at commerce in India and South Africa
- Investment in the banking sector has reached over USD 1 billion
- English is the official language of business but French and Creole are widely spoken
The population of the Island is approximately 1,250,000 made up principally by people of European, African, Indian and Chinese origin. Mauritius takes pride in the fact that these different cultures co-exist in peace and succeed in creating a cultural entity that is distinctly Mauritian.
The British ruled Mauritius for 158 years until 12 March 1968 when it became an independent country within the Commonwealth. The Republic of Mauritius is a Westminster style democracy. The President is the Head of State and Commander in Chief. Full executive power rests with the Prime Minister who is Head of Government. The Members of Parliament are elected every five years by popular vote and a number of political parties contest the elections every five years, reflecting the country’s firm commitment to a multi-party political system.
Since independence in 1968, Mauritius has developed from a low income, agriculturally based economy to a middle-income diversified economy with growing industrial, financial, and tourist sectors. For most of the period, annual growth has been of the order of 5% to 6%.
English is the official language. However, the Mauritian population is largely bilingual, being equally fluent in English and French. Creole is also spoken and understood
Type of Law
Common Law for corporate matters.
Mauritius Company Information
Mauritius Global Business Licence (GBC) Companies
Mauritius Global Business Licence (GBC) Companies are resident in Mauritius and consequently subject to tax. However, they benefit from a partial tax exemption where foreign dividend income, foreign interest income are taxed at 3%. Correctly structured and managed Mauritius GBC companies may access Mauritius’ network of over 40 double tax avoidance treaties. Neither capital gains nor withholding taxes are levied. Consequently, Mauritius GBC companies are used by tax practitioners and businesses to structure investments into Mauritius’ treaty partners, which include South Africa, Namibia, Mozambique, Kenya, India and many more.
Mauritius Authorised Companies (AC)
Mauritius Authorised Companies are tax exempt, flexible business entities that are regularly utilised for international investment holding, international property holding, international trade, international management and consultancy.
An Authorised Company (AC) is not resident for tax purposes and do not have access to Mauritius’ tax treaty network. Beneficial ownership is disclosed to the authorities. The place of effective management must be outside of Mauritius, the activity of the company must be conducted principally outside of Mauritius and must be controlled by a majority of shareholders with beneficial interest being individuals who are not citizens of Mauritius.
- Expertise with regards to the incorporation, management and application of Mauritius GBC I companies and Authorised Companies (AC)
- Day-to-day company administration including opening and operating bank accounts, issuing invoices, VAT management, accounting and bookkeeping services
- Company secretarial services
- Provision of professional directors and nominee shareholders
- Independent audit services
- Registered office and virtual office services
- Access to Mauritius offshore banking units
- Mauritius yacht and ship registration