A Strategic Location

  • Access to an extensive tax treaty network

  • Qualified workforce

  • A great lifestyle

  • Convenient time zone


The World Bank ranked Mauritius 13th out of 190 countries worldwide, and 1st in sub-Saharan Africa, for ease of doing business.

Mauritius is internationally recognized as a leading economy in the region, with political, economic and social stability, a developed infrastructure and advanced communications network, and an experienced financial services sector, amongst many other attractions.

Long considered a benchmark for other countries and small island economies in the region, Mauritius can provide you and your business with:
  • A strategic location in the Indian Ocean at a crossroads with Asia, Africa and Australia, with a favourable time zone of GMT +4.
  • A democratic republic with political stability internally and good diplomatic relations internationally.
  • A hybrid legal system based on English and French laws with the highest court of appeal being the privy council in the United Kingdom.
  • A committed jurisdiction cooperating with such organisations as OECD, FATF and the UN and its agencies.
  • Access to international markets via a number of agreements including the EU (Cotoneau Agreement), the US (Africa Growth and Opportunity Act), the Mauritius-China free trade agreement (FTA and parts of Africa with (COMESA and SADC agreements).
  • A good infrastructure which continues to develop.
  • Excellent communications with a comprehensive digital network that is constantly improving to meet growing needs and demands and bolstered with huge investment in ICT.
  • Social stability with no unrest, a high standard of living, good schooling and medical care.
  • Fiscal incentives such as:
    • No withholding tax on dividend payments.
    • No capital gains tax.
    • Harmonised corporate and income tax of 15%.
    • Partial exemption of 80% of certain income categories provided the substance requirements are met.
    • Tax holidays to global headquarters and on certain income categories.
    • Access to an extensive number of double taxation agreements (For more information consult our Taxation & Tax Treaties page).
  • No limitation of foreign ownership (100% permitted) and no minimum foreign capital requirement (except for specific activities).
  • No exchange control.
  • Protection of foreign investments in key African nations through its network of Investments Promotion and Protection Agreements (IPPAs).
  • The opportunity to be able to invest, work, live or retire in Mauritius through various avenues namely the occupation permit, the residence permit, young professional occupation permit or the permanent residence permit.
  • Access to a well-educated and bilingual (French/English) workforce, as the country with the highest literacy rate in Africa, including young professionals, most of whom have qualified from internationally recognised institutions or professional bodies (including chartered accountants, financial analysts, corporate lawyers and tax specialists).
  • A stable, market-driven economy which is one of the fastest growing in sub-Saharan Africa and which encourages free enterprise and foreign investment.
  • Well established banking institutions and an international stock exchange.
  • Access to passenger and cargo transport, with comprehensive air and sea connections. The island offers a unique freeport facility and an international standard airport terminal.