About Company
Exquisitely situated at the crossways between Africa and Asia and conveniently located between the time zones of Europe and the Americas, Mauritius is an interesting platform because it offers the right mix of elements conducive to business.
It is a stable democracy governed by the rule of law with a comprehensive legal framework offering protection for investments and profits along with interesting tax benefits for foreign investors and investment possibilities. Other factors include the availability of an educated and skilled personnel fluent in both English and French.
Taxation regimes for business
The standard corporate tax is 15%. For companies holding the Category 1 Global Business Licence (GBC 1), the effective tax rate is 3% as they benefit from a deemed tax credit of 80% on foreign sourced income. Under the Double Taxation Avoidance Agreements, GBC 1 companies may benefit from further tax reduction.