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Direct Investment in MauritiusThere 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