There are many incentives in place to encourage foreign investment in Mauritius and factors that attract investors, in particular the favourable tax regime.

Some of these incentives include:

• Free repatriation of profits, dividends and capital
• 100% foreign ownership
• Global Business Companies Category 2 are tax-exempt
• Global Business Companies Category 1 has maximum effective tax rate of 3%
• Vast network of Double Taxation Treaties
• Offshore Asset Protection
• Ease of set up/operation
• No Inheritance Taxes
• 15% Corporate and Personal Income tax rate
• 15% VAT (refundable)
• Tax free dividends
• No capital gains tax
• Exemption from customs duty and VAT on equipment
• Free repatriation of profits, dividends and capital