The Gateway to African and South Asian Investment
Situated strategically in the Indian Ocean, the Republic of Mauritius is an internationally compliant, OECD white-listed financial center bridging Asia, the Middle East, and Africa.
The Global Business Company (GBC), regulated by the Financial Services Commission (FSC), is the jurisdiction's flagship corporate vehicle for cross-border investments and fund holding.
Favourable Tax Architecture: The 80% Partial Exemption
- Standard Corporate Tax: The baseline statutory corporate income tax rate is 15%.
- Partial Exemption Regime: Mauritius operates an attractive partial exemption regime providing an 80% exemption on foreign-source dividends, foreign branch profits, interest income, and leasing of ships and aircraft.
- Effective Tax Rate of 3%: For qualifying holding and financing activities, the effective corporate income tax rate is reduced to just 3%, with zero capital gains tax and zero withholding tax on dividend distributions.
Substantial Economic Substance (CIGA)
To access tax treaty benefits, a GBC must be managed and controlled from Mauritius, retain two local resident directors, maintain principal bank accounts with licensed Mauritian banks, and incur adequate local operational expenditure.
