Financial services are emerging as a vital component of the economy in the banking and non-banking offshore sectors, including insurance, the stock exchange, and leasing. Many of these activities take place in Mauritius, but the operations take place outside of the country. 

Transactions made in foreign currencies fall under the supervision of the Financial Services Commission. Several banks and other international financial companies have chosen to open branches in Mauritius to better capture investment opportunities both in Mauritius and the wider region.

The various treaties, including those on double taxation, investment protection agreements, bilateral agreements, and regulatory frameworks, form part of the appeal for investors.