Connecting global capital to African growth.
A regulated international financial centre designed for substance-driven structures.
The Mauritius Advantage
Strategically positioned between Africa and Asia with world-class infrastructure.
Beyond a traditional financial centre.
Mauritius has evolved into a respected international financial centre connecting investors, businesses and families across Africa, Asia, Europe and the Middle East.
Supported by a stable political environment, a robust legal framework and internationally recognised regulatory standards, Mauritius offers the certainty and credibility required for long-term cross-border investment and growth.
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.
Designed around your objectives.
No two investors are the same. The appropriate structure depends on what you are building, where you are investing and how you intend to grow. From global business companies and trusts to family office structures and investment holding vehicles, Mauritius provides a flexible framework for international investors seeking long-term certainty and strategic access to new markets.
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.