Mauritius Business Services
Introduction
Mauritius is a political and financially stable mature democracy which has actively sought and welcomed foreign investors and business for many decades. The banking, communications, financial and professional infrastructure is adept at meeting the demands of international business and tax practitioners.
The most utilised facilities and structures include:
Mauritius GBCII Companies which are private companies holding a Category 2 Global Business Licence such companies are flexible, cost-effective, tax exempt "offshore" business entities that cannot make use of Mauritius' extensive tax treaty network.
Companies holding a Category 1 Global Business Licence such companies are tax resident, liable to 15% income tax but may avail a deemed tax credit on foreign source income whereby the effective tax rate is 3% and if they are correctly structured and managed may access Mauritius' tax treaty network. Neither capital gains nor withholding taxes are levied. Click here for further information about GBCI companies.
Section 83 of the Financial Services Act 2007 provides for confidentiality concerning all matters relating to GBC I and GBCII Companies. Click here for further information about GBCII Companies.
International Banking - a well-regulated and developed international banking and financial sector. International banking units are experienced in serving the demands of international business.
For further information about Doing Business in Mauritius please contact a director of our Mauritius office.