There are many factors that attract investors, and a range of incentives are available to encourage foreign investment in Mauritius, including the favorable tax regime.

Some of these incentives are:

  • Free repatriation of profits, dividends and capital.
  • 100% foreign ownership.
  • Global Business Companies Category 2 are tax-exempt.
  • 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/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.