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ABOUT MAURITIUS

Mauritius, strategically located in the Indian Ocean region has built a strong international reputation as a well regulated and business-friendly financial services centre for conducting a host of offshore business activities and for efficient international tax planning.

Fiscal Incentives

  • GBC2 are tax exempt.
  • GBC1 are subject to low tax rates.
  • No withholding tax on remittance of branch profits.
  • No withholding tax on interest, royalties and dividends.
  • No capital gains tax.
  • No limit on the carry forward of tax losses.
  • Royalties, interest and service fees payable to foreign affiliates are allowed as expenses provided they are reasonable and correspond to actual expenses incurred.
  • Investment tax credit of 10% for capital expenditure.
  • Interest paid on deposits in Category 2 banks are tax exempt.
  • No estate duty, inheritance, wealth or gift taxes.
  • No stamp duties, registration duties and levy.
  • Zero rated Value Added Tax for global business transactions.