Mauritius
15% (3% effective for GBC)
Impôt sur les sociétés
10–20 business days (GBC)
Délai de création
No statutory minimum
Capital minimum
100%
Propriété étrangère
#13
Facilité des affaires
Mauritius is a small island nation with an outsized role in global capital flows — it has historically been the number one source of FDI into India (via treaty benefits) and the dominant holding structure for African private equity. The Global Business Corporation (GBC) licence offers an effective tax rate of around 3% (80% partial exemption on foreign-source income), an extensive treaty network including the India DTAA, and full capital repatriation. Mauritius is an OECD-compliant, well-regulated jurisdiction — not an offshore haven in the traditional sense, but a low-tax international financial centre. Setup takes 10–20 business days for a GBC. The main requirements are genuine substance: a registered office, at least two Mauritius-resident directors, and local management through a licensed management company.
- Investment funds targeting India or Africa that need a treaty-efficient holding structure
- Holding companies for African assets seeking a credible, well-regulated base
- Companies routing capital through a legitimate low-tax structure with full OECD compliance
- Family offices seeking a stable, bilingual jurisdiction with strong treaty access
- Private equity firms structuring African investments through a Mauritius GBC
Mauritius GBC requires genuine substance — a registered office, at least two Mauritius-resident directors, and local management through a licensed management company. The OECD has scrutinised Mauritius treaty shopping arrangements, and the India DTAA was renegotiated in 2016 (effective April 2017) to remove the capital gains exemption for new investments. Proper structuring with demonstrable local substance is non-negotiable.
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Structures juridiques disponibles
Global Business Corporation (GBC)
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Domestic Company (Ltd)
Société domestique
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Aperçu des coûts
Aperçu fiscal
Réalité bancaire
Calendrier: 2–4 weeks
Mauritius has a mature banking sector with both local and international banks. The main banks — State Bank of Mauritius (SBM), Mauritius Commercial Bank (MCB), AfrAsia Bank, and ABSA Mauritius — are experienced in handling GBC accounts. Account opening for a GBC typically requires the management company to coordinate with the bank and provide comprehensive KYC documentation. Video verification is increasingly accepted in place of physical presence. Turnaround is typically 2–4 weeks for a well-documented application. Domestic companies generally open accounts faster with less documentation.
Visas et immigration
Mauritius offers an Occupation Permit for investors and self-employed professionals, which combines a work permit and residence permit. The investor category requires a minimum investment of USD 50,000. The Premium Visa (digital nomad visa) allows remote workers earning income from outside Mauritius to live on the island for up to one year (renewable). There is no formal golden visa programme, but the Mauritius residence-by-investment scheme allows permanent residency through property investment of at least USD 375,000 in designated developments.
Zones franches et ZES
1 zones franches disponibles
Erreurs courantes
Assuming the India capital gains exemption still applies to new investments
Fix: The India–Mauritius DTAA was amended effective April 2017. Capital gains on the sale of Indian shares acquired after 1 April 2017 are now taxable in India. Mauritius remains relevant for dividend withholding tax reduction and other treaty benefits, but the capital gains route is no longer available for new investments.
Setting up a GBC without adequate substance in Mauritius
Fix: Ensure your GBC has at least two Mauritius-resident directors, a registered office with real activity, board meetings held in Mauritius, and local management and control. The FSC and treaty partners scrutinise substance. A shell structure without genuine Mauritius management risks treaty denial.
Choosing the cheapest management company without checking their regulatory track record
Fix: Your management company is your compliance lifeline. Review their FSC licence status, ask for references, and confirm they have experience with your specific structure type (fund, holding, trading). A management company failure can jeopardise your licence.
Underestimating annual compliance costs for a GBC
Fix: Budget USD 5,000–15,000 per year for management company fees, local director fees, audit, tax filing, and registered office. The GBC is not a set-and-forget structure — ongoing compliance is essential to maintain the licence and treaty access.
Questions fréquentes
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.