Why Mauritius?
Situated strategically in the Indian Ocean, Mauritius has established itself as a trusted international finance centre over three decades. It offers a unique combination of regulatory credibility, treaty access, political stability and competitive tax treatment that few jurisdictions can match.
Why Clients Choose Mauritius
Ease of Doing Business
Mauritius is consistently ranked among the top jurisdictions in Africa for regulatory efficiency, transparency and speed of incorporation. The World Bank has repeatedly recognised Mauritius as the leading African jurisdiction for ease of doing business, with a streamlined regulatory environment and a well-functioning legal system based on English common law and French civil law.
Extensive Treaty Network
Mauritius has signed 46 Double Tax Avoidance Agreements (DTAAs) with countries across Africa, Asia, Europe and the Middle East. This extensive treaty network makes Mauritius an exceptionally efficient jurisdiction for cross-border structuring, enabling clients to minimise withholding taxes on dividends, interest and royalties flowing between treaty countries.
Regulatory Credibility
Mauritius was removed from the FATF grey list in 2021 following a comprehensive programme of legislative and regulatory reform. The Financial Services Commission (FSC) is a well-regarded regulator that upholds international AML/CFT standards. Mauritius is also a member of IOSCO, IAIS and the Egmont Group, giving clients confidence in the jurisdiction's integrity and international standing.
Political & Economic Stability
Mauritius is a stable parliamentary democracy with a strong rule of law, an independent judiciary and a well-educated, bilingual workforce. The country has maintained consistent economic growth over three decades, driven by financial services, tourism and manufacturing. Political stability and institutional strength make Mauritius a reliable long-term jurisdiction for offshore structures.
Strategic Location & Time Zone
Situated in the Indian Ocean at GMT+4, Mauritius occupies a unique time zone that overlaps with both African and Asian business hours. This makes it an ideal hub for businesses with operations across Africa, the Middle East, India and Asia. Mauritius serves as a strategic entry point for cross-border trade and investment flows into the African continent.
Competitive Tax Environment
Mauritius offers a competitive tax environment for qualifying structures. Global Business Companies benefit from a 3% corporate tax rate on chargeable income, with no capital gains tax, no withholding tax on dividends paid to non-residents, and no inheritance or estate duty. Combined with the DTAA network, this makes Mauritius one of the most tax-efficient jurisdictions available for international structuring.
46+ Double Tax Avoidance Agreements
Mauritius's extensive DTAA network is one of its most significant advantages for international structuring. These agreements reduce or eliminate withholding taxes on dividends, interest and royalties flowing between treaty countries, making Mauritius an exceptionally efficient jurisdiction for cross-border investment and holding structures.
Full list of 46+ treaty countries available from the Mauritius Revenue Authority.
Mauritius as a Gateway for African Investment
Africa is one of the world's fastest-growing regions, with significant opportunities in infrastructure, natural resources, financial services and consumer markets. Mauritius serves as the primary gateway for foreign direct investment into Africa, with a large proportion of FDI flowing into African countries routed through Mauritius structures.
For South African clients in particular, Mauritius offers a well-established and SARS-recognised route for international structuring, with clear guidance on the use of Mauritius holding companies and trusts in cross-border transactions.
Speak to Our TeamSouth African Clients
Mauritius is the most commonly used offshore jurisdiction for South African HNW clients, with well-established SARS guidance on the use of Mauritius structures.
African Investment Flows
A significant proportion of foreign direct investment into Africa is routed through Mauritius, making it the primary gateway for African investment structuring.
Indian Ocean Hub
Mauritius's location, time zone and cultural connections make it an ideal hub for businesses with operations across Africa, the Middle East and Asia.
Established Track Record
Mauritius has been an international finance centre since the 1990s, with a well-established professional services sector and a track record of regulatory reliability.
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