Why choose Mauritius as a business destination: Complete 2026 Guide

Mauritius signed 46 double taxation treaties, and preferential access to 68% of the world's population; perfect for the expansion of your business. Discover why Africa's most stable economy is your gateway to emerging markets.

Important disclosure & data validity (Updated January 2026)

• This content is for educational purposes only and does not constitute financial, tax, or legal advice
• Rates, fees, policies, and regulatory requirements change frequently. Information verified as of January 2026
• Individual circumstances vary; consult a qualified financial, tax, or legal professional before making business decisions
• Tax incentives and treaty benefits are subject to meeting substance requirements and regulatory conditions
• Exchange rates fluctuate; USD/MUR conversions are approximate (1 USD ≈ 46.5 MUR as of January 2026)

Mauritius is the premier business destination in Africa, offering a unique combination of political stability, competitive 15% corporate tax rate, zero capital gains tax, and preferential market access to over 68% of the world's population through an extensive network of trade agreements. The island nation, with a population of approximately 1.27 million and a nominal GDP of $14.95 billion (2024) {accounding to the World Bank Date}, has transformed from a sugar-dependent economy at independence in 1968 to Africa's leading International Financial Centre (IFC), now structuring approximately $200 billion in cross-border investments annually. Ranked 13th globally in the World Bank's final Ease of Doing Business Index (2020) [to note: the World Bank discontinued this index after 2020] and first in Sub-Saharan Africa, Mauritius combines modern infrastructure, a bilingual (English and French) skilled workforce, and robust legal frameworks based on both common law and civil law traditions. This comprehensive guide examines the strategic advantages, tax incentives, market access opportunities, residency pathways, and practical steps for establishing your business operations in this dynamic jurisdiction, whether you're seeking to access African markets, establish a holding company structure, or relocate your operations to a stable, business-friendly environment.

Quick answers

Q: What is the corporate tax rate in Mauritius?

A: The standard corporate income tax rate is 15% for resident companies. Companies holding a Global Business Licence (GBL) may qualify for an 80% partial exemption on specified foreign-source income, resulting in an effective rate of 3% on qualifying income streams.

Q: How long does it take to incorporate a company in Mauritius?

A: Company incorporation with FSC approval for a Global Business Licence (GBL) typically takes 10-15 working days from receipt of complete documentation. While a basic certificate of incorporation can be obtained within 3 working days, the full GBL licensing process through a licensed Management Company generally requires 2-4 weeks for FSC approval.

Q: What is the minimum investment required to get a residence permit?

A: Foreign nationals can obtain residence through property investment of USD 375,000 minimum in approved schemes, or through an Investor Occupation Permit with USD 50,000 minimum business investment and annual turnover requirements.

Q: Does Mauritius have capital gains tax?

A: No. Mauritius has no capital gains tax, making it particularly attractive for investment holding structures. Gains from property or share disposals are not subject to tax (unless classified as trading income).

Q: How many double taxation treaties does Mauritius have?

A: Mauritius has concluded 46 Double Taxation Avoidance Agreements (DTAAs) currently in force and is negotiating an additional 20 treaties. Together with 46 Investment Promotion and Protection Agreements (IPPAs), this extensive treaty network provides comprehensive coverage for international tax planning.

Q: Can foreigners own 100% of a business in Mauritius?

A: Yes. Mauritian law allows 100% foreign ownership of companies with no minimum capital requirements. There are no exchange controls on foreign currency transactions for most business activities.

Q: Is Mauritius politically stable?

A: Yes. Mauritius was ranked Africa's most stable country in 2025, with the lowest political and economic risk on the continent. It has maintained a stable parliamentary democracy since independence in 1968.

What makes Mauritius a leading business destination?

Mauritius has strategically positioned itself as Africa's premier international business and financial hub by combining geographic advantages with deliberate policy reforms over five decades. The country serves as a gateway bridging Africa, Asia, and Europe, with its location in the Indian Ocean providing access to major markets across three continents.

The jurisdiction offers a sophisticated, transparent, and well-regulated international financial centre with a conducive ecosystem offering a complete range of financial products and services. The Economic Development Board (EDB) serves as a single-window agency facilitating business setup, permits, and ongoing support at no cost to investors.

Key structural advantages that distinguish Mauritius include a Westminster-inspired political system with independent judiciary, a bilingual workforce fluent in English and French (with Creole as the lingua franca), world-class telecommunications infrastructure connected via undersea cables (SAFE and LION/LION2), and a time zone (GMT+4) that enables business overlap with both Asian and European markets.

Political and economic stability

Political stability is Mauritius's foundational advantage for international investors. The country has maintained uninterrupted democratic governance since independence in 1968, with peaceful transitions of power through regular elections. In 2025, Mauritius was recognized as Africa's most stable country with the lowest political and economic risk ratings on the continent.

The economy has achieved remarkable diversification, growing from a nominal GDP of approximately $300 at independence to an estimated $15,700 per capita in 2025. Major economic pillars now include financial services (13.3% of GDP), tourism, manufacturing, ICT, and the emerging ocean economy. This diversification provides resilience against sector-specific shocks.

Strategic geographic location

Located approximately 1,240 miles east of the African coast in the Indian Ocean, Mauritius serves as a natural crossroads between Africa, Asia, and the Middle East. The country leverages this position to function as a preferred domicile for investments into Africa and India, with particular strength in structuring private equity, venture capital, and real estate investments.

The Mauritius Freeport, ranked first in Africa and seventh worldwide at the 2023 FDI Global Free Zones of the Year Awards, has expanded to over 550,000 square meters with trade value reaching $842 million in 2024. This customs-free zone facilitates re-export activities and supply chain solutions serving African, Asian, and European markets.

Corporate tax rates, incentives, and fees

Mauritius offers one of the most competitive tax regimes in the region with a standard corporate tax rate of 15% and numerous incentives that can reduce the effective rate significantly for qualifying businesses. The tax system is transparent, aligned with international standards, and administered efficiently by the Mauritius Revenue Authority (MRA).

Corporate tax rate structure

Rates effective as of January 2026. Subject to meeting prescribed substance requirements. Verify current rates with MRA.

Additional levies and contributions:

• Corporate Social Responsibility (CSR) Fund: 2% of chargeable income (mandatory contribution)
• Corporate Climate Responsibility Levy: 2% of chargeable income for companies with turnover above MUR 50 million
• Fair Share Contribution: Applicable to companies with chargeable income exceeding MUR 24 million (from July 2025); GBL companies exempt
• Value Added Tax (VAT): 15% standard rate; certain goods/services zero-rated or exempt
• Bank Special Levy: 5.5% of leviable income for banking institutions

Tax advantages (No Tax On):

• Capital Gains: No capital gains tax on disposal of assets, shares, or property
• Dividends: Dividends received from resident companies are tax-exempt for corporate shareholders
• Inheritance/Estate Tax: No inheritance or estate taxes
• Wealth Tax: No wealth or net worth taxes
• Stamp Duty on Shares: No stamp duty on share transfers for offshore transactions

Decision Line: Choose Mauritius if your priority is accessing African and Asian markets through an extensive treaty coverage.

Global Business Licence (GBL): Requirements and benefits

The Global Business Licence (GBL) is Mauritius's flagship corporate structure for international business, providing tax residency status that enables access to the country's extensive double taxation treaty network. GBL companies are regulated by the Financial Services Commission (FSC) and must be administered by a licensed Management Company.

Eligibility criteria

Citizenship test: The majority of shares, voting rights, or beneficial interest must be held by non-citizens of Mauritius.

Conduct of business test: The company must conduct business principally outside Mauritius or with specified categories of persons.

Substance requirements

To qualify for the 80% partial exemption and treaty benefits, GBL companies must demonstrate adequate economic substance in Mauritius:

• Minimum of two directors resident in Mauritius with sufficient calibre to exercise independent judgment
• Principal bank account maintained in Mauritius
• Accounting records kept at registered office in Mauritius
• Statutory financial statements prepared and audited in Mauritius
• Board meetings must include at least two Mauritius-resident directors
• Core income-generating activities carried out in or from Mauritius
• Employment of suitably qualified persons (directly or indirectly) to conduct core activities
• Minimum level of expenditure commensurate with activities

GBL benefits

• Access to 46 Double Taxation Avoidance Agreements (DTAAs)
• 80% partial exemption on qualifying foreign-source income (effective 3% tax rate)
• Tax Residence Certificate available from MRA for treaty claims
• No capital gains tax on disposal of assets
• No withholding tax on dividends, interest, or royalties paid to non-residents from foreign-source income
• Free repatriation of profits, dividends, and capital
• No foreign exchange controls

Application Process: GBL applications must be submitted through a licensed Management Company to the FSC. Processing typically takes 2-4 weeks subject to complete documentation and satisfactory due diligence. Annual licence fees and compliance requirements apply.

Market access: Trade agreements and treaties

Mauritius provides unparalleled preferential market access to approximately 68% of the world's population through an extensive network of regional and bilateral trade agreements. This positions the jurisdiction as an ideal hub for businesses seeking to access African, Asian, and European markets with reduced tariffs and non-tariff barriers.

Major trade agreements

Trade agreements subject to rules of origin requirements. Verify current coverage and conditions through EDB or MRA.

The China-Mauritius Free Trade Agreement, which entered into force in January 2021, was the first FTA between China and an African country. This agreement positions Mauritius as a strategic conduit for trade between China and Africa, enabling businesses to leverage duty-free access in both directions for qualifying goods.

The African Continental Free Trade Area (AfCFTA) further enhances Mauritius's position, opening access to the entire African continent's market of 1.3 billion consumers with combined GDP of $3.4 trillion. Trade under AfCFTA applies to non-COMESA and non-SADC markets, complementing existing regional agreements.

Double Taxation Avoidance Agreements (DTAAs)

Mauritius has concluded 46 Double Taxation Avoidance Agreements covering major investment destinations across Africa, Asia, Europe, and the Middle East. These treaties reduce or eliminate withholding taxes on cross-border payments and prevent double taxation of income.

The treaty network has been particularly valuable for structuring investments into India and Africa. GBL companies can obtain Tax Residence Certificates from the MRA to claim treaty benefits in partner jurisdictions. Key treaties include agreements with India, South Africa, France, UK, Germany, Singapore, Luxembourg, China, and most African nations.

Mauritius is signatory to the OECD/G20 Multilateral Convention (BEPS Multilateral Instrument) and has committed to modifying its treaties to comply with BEPS minimum standards, demonstrating alignment with international tax transparency requirements.

Key sectors for investment

Mauritius offers investment opportunities across diverse sectors, each supported by targeted incentives, modern infrastructure, and skilled workforce availability. The Economic Development Board actively promotes foreign investment and provides sector-specific guidance and facilitation.

Financial services

The financial services sector accounts for approximately 13.3% of GDP and serves as Mauritius's economic cornerstone. The Mauritius IFC offers banking, insurance, wealth management, fund administration, and fintech services. Global funds domiciled in Mauritius manage approximately $200 billion in assets investing in emerging markets across Africa and Asia.

• 19 licensed banks (including 6 local, 10 foreign subsidiaries, 3 foreign branches)
• Variable Capital Company (VCC) licence for investment funds
• Virtual Asset and Initial Token Offering (VAITOS) framework for crypto businesses
• Peer-to-peer lending regulatory framework
• Ranked 58th globally in Global Financial Centres Index (GFCI 37)

Information and communication technology (ICT)

The ICT sector contributes 5.7% of GDP and employs over 15,000 people. Mauritius ranks first in Africa on the UNCTAD B2C E-commerce Index. Investment opportunities span IT services, digital content, software development, cybersecurity, and business process outsourcing.

• Innovator Occupation Permit for tech startups (no minimum investment requirement)
• National SME Incubator Scheme for R&D-focused ventures
• Tax incentives for technology and automated production capabilities
• Strong telecommunications infrastructure via undersea cables

Tourism and hospitality

Tourism remains a vital sector with Mauritius expected to receive over 1.4 million visitors in 2025. Beyond traditional beach tourism, the country is developing wellness tourism, medical tourism, and eco-tourism segments.

Healthcare and pharmaceuticals

Healthcare is an emerging high-growth sector with opportunities in medical tourism, aesthetic medicine, and pharmaceutical manufacturing. Companies investing at least Rs 500 million in pharmaceuticals and medical devices manufacturing may qualify for bespoke incentives.

Freeport and logistics

The Mauritius Freeport attracts over 215 freeport operators representing 5,000+ jobs, with cumulative investments of MUR 11.9 billion ($258 million) as of March 2025. Activities include warehousing, assembly, light processing, and re-export operations serving regional markets.

Residence permits and work authorisation

Mauritius offers multiple pathways for foreign nationals to live, work, invest, and retire in the country.

Residence and Work Permit Options

Requirements updated per 2025/26 Budget announcements. Application fees of USD 50 apply from December 2025. Verify current requirements with EDB.

Investor Occupation Permit details

The Investor Occupation Permit combines work and residence authorization for entrepreneurs establishing businesses in Mauritius:

• Option 1: USD 50,000 investment in a new Mauritius-based business with minimum turnover of MUR 1.5 million in Year 1, cumulative MUR 20 million by Year 5
• Option 2: USD 375,000 investment in qualifying business activity (banking, ICT, tourism, manufacturing, etc.) for 20-year Permanent Residence Permit eligibility
• Innovator Permit: No minimum investment; must submit innovative project to EDB or register with accredited incubator
• Permit extends to spouse and dependents

Decision Line: Choose the Investor Occupation Permit if you're establishing an operating business in Mauritius. Choose Property Investment if you want residency without active business involvement. Choose the Premium Visa if you're a remote worker wanting to trial Mauritius before committing to longer-term residence.

Strategies to maximize your business advantages in Mauritius

1. Ensure adequate substance for GBL companies: Maintain genuine economic presence with qualified resident directors, local employees, and documented decision-making in Mauritius. This protects treaty access and partial exemption eligibility.

2. Leverage the treaty network strategically: Structure investments through Mauritius to access favorable withholding tax rates on dividends, interest, and royalties from treaty partner countries, particularly India and African nations.

3. Utilize free Trade Agreements for goods trade: Ensure products meet rules of origin requirements to access duty-free treatment under COMESA, SADC, AfCFTA, and bilateral FTAs with China, India, and the UAE.

4. Engage a reputable Management Company: Licensed Management Companies like Renesis Financial Services Ltd provides essential compliance, directorship, and administration services.

5. Take advantage of sector-specific incentives: The Investment Certificate scheme offers bespoke incentives for projects of Rs 500 million or more in strategic sectors. Smaller businesses can access innovation grants ranging from Rs 1-10 million through MRIC.

6. Consider Freeport Operations for regional distribution: The customs-free Freeport zone enables duty-free import, processing, and re-export, ideal for businesses serving African, Asian, and Middle Eastern markets.

7. Plan residence alongside business setup: If relocating, coordinate business incorporation with residence permit application. Property investment of USD 375,000+ provides permanent residence and work rights simultaneously.

8. Maintain ongoing compliance: File annual returns with FSC and MRA, maintain audited financial statements, and stay current with evolving substance requirements and BEPS-related changes.

Timing considerations

Regulatory environment

The 2025/26 Budget introduced significant reforms focused on ease of doing business, including a unified FSC e-licensing platform, streamlined permit processes, and updated residence requirements. These changes create favorable conditions for new market entrants, with the government actively courting foreign investment in fintech, healthcare, and renewable energy sectors.

Economic indicators

GDP growth is projected at 4.0% for 2025, with the government targeting high-income status by 2030. The economy has recovered strongly post-pandemic, with tourism arrivals expected to exceed 1.4 million in 2025. Foreign direct investment continues flowing from France, South Africa, UK, and UAE, indicating sustained international confidence.

Treaty and compliance developments

The India-Mauritius tax treaty amendment (signed March 2024) introduces a Principal Purpose Test in line with BEPS requirements. Businesses using Mauritius for India investments should review structures for compliance with substance and anti-avoidance provisions before the Protocol becomes effective.

Best timing recommendations

Current conditions favor entry: stable political environment, modernizing regulatory framework, growing treaty network, and government incentive programs. For seasonal businesses (tourism-related), incorporate ahead of peak season (October-April). For investment structures, allow 2-4 months for GBL setup, substance establishment, and Tax Residence Certificate issuance.

Regulatory Protections:

Mauritius maintains strong investor protections including independent judiciary, arbitration-friendly legal framework, membership in ICSID (International Centre for Settlement of Investment Disputes), and 46 Investment Promotion and Protection Agreements guaranteeing fair treatment and compensation for expropriation.

Tax Implications

Corporate Tax Treatment:

• Resident companies taxed on worldwide income at 15%; credit available for foreign taxes paid
• Non-resident companies taxed only on Mauritius-source income
• GBL companies may claim 80% partial exemption on qualifying foreign-source income (effective 3% rate)
• No underlying tax credit if 80% exemption is claimed

Individual Tax Rates (Progressive from July 2023):

• Income up to MUR 390,000: 0%
• MUR 390,001 - 430,000: 2%
• MUR 430,001 - 520,000: 4%
• MUR 520,001 - 730,000: 6%
• Above MUR 730,000: Progressive rates up to 20%

Withholding Taxes:

• Dividends to non-residents: 0% (generally exempt)
• Interest to non-residents: 0-15% (depending on treaty)
• Royalties to non-residents: 15% (reduced under treaties)
• GBL payments from foreign-source income to non-residents: 0%

Filing Requirements:

• Corporate tax returns due within 6 months of financial year-end
• Advance Payment System (APS) quarterly for companies with prior year gross income exceeding MUR 10 million
• VAT returns filed monthly or quarterly depending on turnover

Disclaimer: Tax laws are complex and change frequently. Consult a qualified tax professional in Mauritius for advice specific to your situation.

How to Establish a Business in Mauritius (Step by Step)

Get in touch with registered professionals like Renesis Financial Services Ltd to help you settle a company in Mauritius

Step 1: Determine Business Structure and Licence Requirements

• Decide between domestic company, Global Business Licence (GBL), or Authorised Company
• GBL required if: foreign-controlled and conducting business principally outside Mauritius
• Additional licences needed for regulated activities (financial services, insurance, funds)

Step 2: Engage a Management Company (for GBL) or Corporate Service Provider like Renesis

• GBL applications must be submitted through FSC-licensed Management Company
• Management Company provides registered office, resident directors, company secretary, compliance services
• Due diligence required on beneficial owners and source of funds

Step 3: Prepare Documentation and Submit Application

• Required documents: Business plan, KYC documentation, certified IDs, proof of address, source of funds
• Company constitution (memorandum and articles of association)
• Timeline: 3 working days for certificate of incorporation; 2-4 weeks for GBL approval

Step 4: Post-Incorporation Setup

• Obtain Tax Account Number (TAN) from Mauritius Revenue Authority
• Open corporate bank account (principal account must be in Mauritius for GBL)
• Register for VAT if turnover expected to exceed MUR 3 million
• Apply for Business Permit if engaging in local trade activities
• Establish substance: appoint staff, secure premises, set up operational infrastructure

Step 5: Apply for Tax Residence Certificate (if needed)

• GBL companies needing to claim treaty benefits must obtain TRC from MRA
• TRC confirms tax residency status for foreign tax authorities
• Renewal required annually

If Your application is delayed or rejected:

FSC may request additional information or clarification on business activities. Common issues include incomplete documentation, inadequate substance planning, or concerns about the nature of proposed activities. Work with your Management Company to address queries promptly. If ultimately declined, consider alternative structures (domestic company, Authorised Company) or jurisdictions.

Practical Information

Key Government Agencies:

Financial Services Commission (FSC): Regulator for GBL companies, financial services, and global business sector. Website: fscmauritius.org | Tel: +230 403 7000

Mauritius Revenue Authority (MRA): Tax administration, TAN registration, Tax Residence Certificates, customs. Website: mra.mu | Tel: +230 207 6000

Registrar of Companies: Company incorporation and annual filings. Website: companies.govmu.org

Working Hours and Business Culture:

• Standard business hours: 9:00 AM - 5:00 PM, Monday to Friday
• Time zone: GMT+4 (no daylight saving)
• Business language: English (legal/official), French (widely used), Creole (common)
• Public holidays: Approximately 15 per year (mix of religious and national)

Banking:

• 19 licensed banks including major international names (HSBC, Barclays, Standard Chartered)
• MCB (Mauritius Commercial Bank) is the largest domestic bank
• Multi-currency accounts widely available; no exchange controls for most transactions
• Online banking and international transfers well-supported

Infrastructure:

• Telecommunications: Connected via SAFE and LION undersea cables; reliable broadband and mobile networks
• Air connectivity: Sir Seewoosagur Ramgoolam International Airport with direct flights to major hubs
• Port: Port Louis handles containerized cargo and cruise ships
• Business parks: Ebene Cybercity, Heritage City, and other modern office developments

Quality of Life:

Mauritius consistently ranks among the top African countries for quality of life, with excellent healthcare facilities, international schools, low crime rates, and year-round tropical climate. The country has attracted over 4,800 millionaires, making it the wealthiest country per capita in Africa.

Frequently Asked Questions

How do I incorporate a company in Mauritius?

For GBL companies, submit through a licensed Management Company to FSC with business plan and KYC documentation. Standard processing takes 3 working days for domestic companies; 2-4 weeks for GBL approval.

What is the difference between GBL and domestic company?

A Global Business Licence (GBL) company is designed for international operations, conducting business principally outside Mauritius, and provides access to the double taxation treaty network and 80% partial exemption on foreign-source income. A domestic company operates within Mauritius for local business activities at the standard 15% tax rate without treaty benefits unless it meets specific criteria.

Can I open a bank account remotely in Mauritius?

Most banks require at least one in-person visit for account opening due to KYC requirements, though some documentation can be submitted remotely. Your Management Company can facilitate introductions to banks and assist with account opening procedures. Processing typically takes 2-4 weeks once documentation is complete.

Is Mauritius on any tax blacklists?

No. Mauritius is not on the EU blacklist of non-cooperative jurisdictions. The country has implemented BEPS standards, signed the Multilateral Convention, and maintains information exchange agreements with major jurisdictions. It is rated 'Largely Compliant' by the OECD Global Forum on Transparency and Exchange of Information.

What are the ongoing compliance requirements?

GBL companies must file annual returns with FSC, submit audited financial statements, maintain registered office and resident directors in Mauritius, hold board meetings with local directors, and file corporate tax returns with MRA within six months of year-end. Companies claiming partial exemption must demonstrate ongoing substance compliance.

How long can I stay in Mauritius on a tourist visa?

Tourist visas allow stays of up to 180 days cumulative in a calendar year (90, 60, or 14 days initially depending on nationality, extendable through Immigration Office). For longer stays or work purposes, apply for Premium Visa (1-year renewable for remote workers), Occupation Permit (for employment or business), or Residence Permit.

Is Mauritius safe for business and personal security?

Yes. Mauritius is consistently ranked as the safest country in Africa with low crime rates, stable democracy, and reliable rule of law. The judiciary is independent, corruption is low by regional standards, and investor protections are strong. Many South African and European entrepreneurs have relocated specifically citing safety and stability concerns in their home countries.

What happens if my business fails to meet turnover requirements?

Investor Occupation Permit holders must meet minimum turnover thresholds (MUR 1.5 million Year 1, cumulative MUR 20 million by Year 5, MUR 5 million annually from Year 6). Failure to meet these requirements may result in non-renewal of your permit. Discuss challenges with EDB early, as they may consider extenuating circumstances or alternative arrangements.

Can I hire foreign employees for my Mauritius business?

Yes. Foreign nationals can be employed under Occupation Permits (Professional category) requiring minimum MUR 60,000 monthly salary (MUR 30,000 for ICT/fintech sectors), or Work Permits for lower-skilled positions. A labor market test may be required demonstrating no qualified local candidate is available.

Sources and verification

• Financial Services Commission Mauritius (fscmauritius.org) – GBL requirements, licensing procedures, regulatory framework
• Mauritius Revenue Authority (mra.mu) – Tax rates, DTAA network, filing requirements, Budget highlights 2025/26
• U.S. Department of State – 2025 Investment Climate Statement: Mauritius
• World Bank – Ease of Doing Business data (final 2020 report); Business Ready methodology
• OECD – BEPS Multilateral Instrument position paper for Mauritius
• Global Financial Centres Index (GFCI 37) – Financial centre ranking

Key takeaways

• Mauritius offers a 15% corporate tax rate with potential reduction to 3% effective rate for GBL companies on qualifying foreign-source income, combined with zero capital gains tax, no inheritance tax, and free repatriation of profits.
• The jurisdiction provides access to 46 Double Taxation Avoidance Agreements and preferential market access to 68% of the world's population through COMESA, SADC, AfCFTA, and bilateral FTAs with China, India, UAE, and EU/UK.
• Ranked 13th globally for ease of doing business (World Bank 2020) and first in Sub-Saharan Africa, with company incorporation achievable in 3 working days and GBL licensing in 2-4 weeks.
• Residence pathways include Investor Occupation Permit (USD 50,000 minimum), Property Investment Permit (USD 375,000), Retired Residence Permit (USD 2,000/month), and Premium Visa for remote workers.
• GBL companies must meet substance requirements including two Mauritius-resident directors, principal bank account in Mauritius, local audited accounts, and core income-generating activities conducted in or from Mauritius.
• Key sectors for investment include financial services (13.3% of GDP), ICT/fintech, tourism, healthcare, freeport/logistics, and renewable energy, each supported by targeted incentives and modern infrastructure.
• Best suited for businesses seeking Africa/Asia market access, holding company structures, fund domiciliation, or regional headquarters, with alternatives including Singapore (Asia focus), Dubai (Middle East focus), or Luxembourg (EU focus).

About this guide

Prepared by: Renesis Financial Services Content Team

Last Updated: January 2026

Sources: Official government sources (EDB, FSC, MRA), international organizations (World Bank, OECD, U.S. State Department), and professional services firms

Editorial Policy: This content is independently researched using publicly available official sources. No compensation was received from any jurisdiction or service provider mentioned.

Corrections: Tax rates, regulations, and requirements change frequently. Readers should verify current information with official sources and qualified professionals before making business decisions.

Conclusion

Mauritius stands as Africa's premier international business and financial centre, offering a compelling combination of competitive tax rates, extensive treaty networks, preferential market access, and political stability that few jurisdictions can match. Whether you're establishing an investment holding structure, seeking a regional headquarters, launching a fintech venture, or simply looking for a stable, high-quality environment to live and work, Mauritius provides the infrastructure, regulatory framework, and quality of life to support your ambitions. The jurisdiction is best suited for businesses prioritizing access to African and Asian markets, those requiring treaty-based tax efficiency, and entrepreneurs seeking a safe, English-speaking environment with strong rule of law. Given the complexity of international tax planning and regulatory compliance, prospective investors should engage qualified legal, tax, and corporate services professionals familiar with Mauritian requirements. The Economic Development Board provides free consultation and facilitation services as an excellent starting point. For current rates, requirements, and application procedures, visit edbmauritius.org or contact the EDB directly at +230 203 3800.