Why Mauritius?
A regulated international financial centre designed for substance-driven structures – your gateway between Africa and Asia.
The Mauritius Advantage
Strategically positioned between Africa and Asia with world-class infrastructure.
More than an offshore location.
Mauritius is not simply an offshore location. It is a regulated international financial centre designed for substance-driven structures.
Its hybrid legal framework, extensive treaty network, and alignment with OECD, FATF, and IOSCO standards make it a credible platform for investment holding, asset structuring, and cross-border operations.
Political stability, rule of law, and a pro-business regulatory environment reinforce its appeal. Mauritius has been removed from the EU grey list and maintains a strong FATF compliance record. It remains one of the preferred international financial centre jurisdictions for structuring investments into Africa and Asia, with a treaty network spanning more than 45 countries.
Key Jurisdictional Advantages.
The practical benefits that make Mauritius a credible platform for international investment and cross-border operations.
Treaty Network
More than 45 double taxation agreements and growing regional trade partnerships.
Efficient Tax Rate
Effective corporate tax rate of 3% for qualifying GBCs under the Partial Exemption Regime.
No Capital Gains Tax
No capital gains tax and no exchange controls – free repatriation of profits and capital.
Compliance Credentials
FATF-compliant and OECD-aligned regulatory environment with strong rule of law.
Regional Access
Strategic access to COMESA, SADC, AGOA, and other regional trade frameworks.
Stable Legal System
Common law-based legal system with strong confidentiality provisions.
Investment vehicles in Mauritius.
The appropriate vehicle depends on your strategic objective – whether establishing a holding platform into Africa, creating an investment gateway from Asia, structuring family wealth, facilitating international trade, or supporting relocation and property acquisition.
Global Business Company (GBC)
The GBC is Mauritius' flagship cross-border vehicle. Licensed to conduct business primarily outside Mauritius, it benefits from an extensive DTAA network and a recognised regulatory framework.
A GBC can function as a holding company for foreign investments, a fund or treasury platform, or a cross-border structuring vehicle. The standard corporate tax rate is 15%. Qualifying income may benefit from the 80% Partial Exemption Regime, resulting in an effective tax rate of 3%, provided substance conditions are met.
Authorised Company (AC)
The Authorised Company is incorporated in Mauritius but managed and controlled outside the island. It does not access tax treaties and is treated as non-resident for tax purposes.
For entrepreneurs and international groups requiring a reputable base without treaty reliance, the AC offers clarity and flexibility.
Domestic Company
The domestic company anchors real presence in Mauritius. It is used for local trading and consultancy, investment holding, property acquisition under PDS, and Freeport operations.
For those building operational substance or relocating to Mauritius, this structure establishes permanence.
Mauritius Trust
Mauritius trusts operate under the Trusts Act 2001, a respected common law framework. They are used for succession planning, asset protection, and governance across jurisdictions.
Non-resident trusts are taxed only on Mauritius-source income. For families and founders with cross-border assets, a Mauritius trust provides stability within a regulated environment.
Freeport Structure
The Mauritius Freeport provides a customs-free, zero corporate tax environment for qualifying trade and logistics operations.
Entities operating within the Freeport zone benefit from VAT exemption on goods, free repatriation of profits, and no exchange controls with strategic access to major African and Asian trade routes.
Fideco's role is to translate jurisdictional advantages into practical structures that meet both commercial objectives and compliance expectations.
— Fideco Advisory
Not sure which structure fits?
We'll translate Mauritius' advantages into a practical setup tailored to your objectives.