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About Mauritius
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Doing business in Mauritius How to Proceed

Mauritius Companies


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. Click here for further information about Mauritius.

The most utilised facilities and structures include:

  • Mauritius GBCII Companies - 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. Click here for further information about GBCII Companies.

  • companies holding a Category 1 Global Business Licence - such companies are tax resident, subject to 15% income but with an automatic tax credit making the effective rate 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 futher information about GBCI companies.

  • Offshore Banking - a well-regulated and developed offshore banking and financial sector. Offshore banking units are experienced in serving the demands of international business.

How to Proceed

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