​As a thriving financial hub, Mauritius offers a stable economy with a robust financial infrastructure. Mauritius has a homegrown skilled workforce. It has a business-friendly regulatory framework and a dynamic investment climate. Hosting over 32,000 offshore entities, it attracts foreign investment, with 4.0% projected GDP growth for the year 2025.
WHY MAURITIUS
Background to Mauritius
LEADING BUSINESS & FINANCIAL HUB
Why Mauritius
Mauritius stands out as Africa's most business-friendly nation, consistently ranking among the top 20 economies worldwide for ease of doing business. International financial services are only one of multiple economic pillars of the economy, but a significant generator of international currency and investment for the country.
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The political environment is stable which significantly reduces risks associated with economic volatility. The combination of favourable regulation, financial expertise and economic stability makes Mauritius your ideal choice for businesses or investments to thrive.
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Cost-Effective Professional Services in Mauritius
Mauritius offers high-quality professional services at rates that are competitive to any other jurisdiction. Businesses benefit from a well-educated workforce, multilingual professionals and a strong financial and legal framework—cost effective because talent is developed at home and not imported. Operational costs can be optimised without compromise of service, expertise or professional standards.
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Expanding Global Reach with Mauritius’s Time Zone and Bilingual Advantage
Mauritius is strategically located in a time zone (GMT+4) that facilitates connectivity across key markets in Europe, the Americas, Africa, Asia and the Middle East. This overlap promotes real-time communication and decision-making.
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English and French are widely spoken bringing in a global coverage. This helps businesses in Mauritius connect to a wider global audience in a user-friendly time zone.
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Why Mauritius?
Mauritius offers a progressive and regulated framework for Virtual Asset activities through the VAITOS Act, positioning itself as a regional hub for compliant digital innovation.
DOUBLE-TAXATION IN DEPTH
Mauritius as a Key to Africa
Mauritius has signed 46 DTAAs with various countries (Valid as of 28th of February 2025). These agreements provide several key benefits for businesses:
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Elimination of Double Taxation: Income earned in one treaty country is either exempt from or credited against tax liabilities in the other country, ensuring that the same income is not taxed twice.
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Reduced Withholding Tax Rates: DTAAs typically offer lower tax rates on dividends, interest and royalties, thereby reducing tax costs on cross-border transactions.
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Capital Gains Tax Exemptions: Many agreements allow for exemptions on capital gains tax when shares or investments in treaty countries are sold. This is particularly advantageous for investment holding structures.
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Mauritius does not levy capital gains tax. Mauritius also allows foreign income relief of up to 80% of foreign income on certain qualifying activities. Taxation is levied only on business income and not capital items.
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Increased Tax Certainty: Clearly defined tax rules under DTAAs minimize disputes and provide transparency for businesses operating internationally.
Investment Promotion and Protection Agreements (IPPAs)
Mauritius has signed more than 25 IPPAs, offering protections and advantages for foreign investments made through Mauritius.
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Protection Against Expropriation: Treaty countries are prevented from nationalising or expropriating an investor’s assets without fair compensation.
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Free Repatriation of Profits and Capital: Investors can freely transfer profits, dividends and capital back to Mauritius, enhancing financial flexibility.
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Fair and Equitable Treatment: Businesses from Mauritius receive the same legal protections as local investors in treaty countries.
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Access to International Arbitration: Disputes are resolved through internationally recognised arbitration mechanisms, such as ICSID or UNCITRAL, providing a reliable resolution process.
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Privy Council of the House of Lords is the ultimate appeal court in Common Law in Mauritius.
It sits in session twice per year and this means contracts you make in Africa may be enforced under UK law in this appeal system.