There are many incentives in place to encourage foreign investment in Mauritius, and factors that attract investors, in particular the favourable tax regime.
Some of these incentives include:
- Free repatriation of profits, dividends, and capital
- 100% foreign ownership
- Global Business Companies in Category 2 are tax-exempted.
- Global Business Companies Category 1 has a maximum effective tax rate of 3%.
- Vast network of double taxation treaties
- Offshore asset protection
- Ease of set-up and operation
- No inheritance taxes
- 15% corporate and personal income tax rate
- 15% VAT (refundable)
- Tax-free dividends
- No capital gains tax
- Exemption from customs duty and VAT on equipment
- Free repatriation of profits, dividends, and capital
