The Mauritius Advantage

Why invest in Mauritius?

Mauritius enjoys a solid reputation as an international financial centre. It is ranked first in Africa for political and economic stability, ease of doing business and the strength of its governance and institutions. Thanks to its location at the crossroads between Africa and Asia, Mauritius is the perfect place from which to invest in both regions.

An attractive destination for offshore investment

Mauritius is an increasingly attractive destination for offshore investors. It offers world-class financial and management services and an attractive legal and tax regime for the formation of offshore companies, known as Global Business Companies.

Mauritius: a Jurisdiction of Choice

An IFC par Excellence

Impressive track record of political and economic stability
State-of-the-art infrastructure
Secure investment location in a free, democratic political system
Most business-friendly country in Africa offering an investment - friendly regulatory regime
Dual legal system, combining the advantages of Common & Civil Law
Peaceful, multi-ethnic society with flexible, multi-lingual and skilled workforce
Strategic geographic location and convenient time zone (GMT +4)
Fiscal advantages, including
- No exchange control
- No WHT, No CGT
- Extensive network of DTAs
- Simple tax regime

A robust financial hub
There are 19 Banks licensed by the Bank of Mauritius.
- The Bank of Mauritius and the Financial Services Commission regulate and supervise the Banking & Financial Services sector;
- Risk-based supervision coupled with a robust regulatory framework within a business-friendly environment;
- Strict AML/CFT laws and member of Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG), associate member of FATF
- Fully supports international initiatives e.g. Basel Committee, IOSCO, IAIS, OECD/CRS;
- OECD Rating – Mauritius evaluated as ‘Compliant’ with global tax laws

World Bank Doing Business 2020
- Africa Rank
  
  1st
- Global Rank
  
  13/190
Global Competitiveness Index 2020 – World Economic Forum
- Africa Rank
  
  1st
- Global Rank
  
  54/140
Corruption Perceptions Index 2019 - (Transparency International)
- Africa Rank
  
  2nd
- Global Rank
  
  52/180
International Property Rights Index 2019
- Africa Rank
  
  1st
- Global Rank
  
  40/128
Mo Ibrahim Index of African Governance 2020
- Africa Rank
  
  1st
Press Freedom Index 2019 - (Reporters without Borders)
- Africa Rank
  
  5th
- Global Rank
  
  58/180
The A.T. Kearney Global Services Location Index 2019
- Africa Rank
  
  2nd
- Global Rank
  
  30/50
2018 Index of Economic Freedom - (Heritage Foundation)
- Africa Rank
  
  1st
- Global Rank
  
  25/180
Economic Freedom of the World 2019- (Fraser Institute)
- Africa Rank
  
  1st
- Global Rank
  
  11/162
Human Development Index 2019
- Africa Rank
  
  2nd
- Global Rank
  
  66/188
Mercer’s 2019 Quality of Living Survey
- Africa Rank
  
  1st
- Global Rank
  
  83/230
Forbes Survey of Best Countries for Business 2019
- Africa Rank
  
  1st
- Global Rank
  
  39/161
The Travel and Tourism Competitiveness 2019
- Africa Rank
  
  1st
- Global Rank
  
  54/136
Social Progress Index 2019
- Africa Rank
  
  1st
- Global Rank
  
  44/149

DTAS between Mauritius and other countries

So far Mauritius has concluded 46 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:

Investment Promotion and Protection Agreements (IPPA)

Mauritius offers full protection of foreign investments in key African nations through its network of IPPAs.
The IPPAs guarantee Mauritian investment with respect to expropriation and social unrest in contracting states. They also provide for arrangements for settlement of disputes between investors and the contracting states.

Investors

Why invest in Mauritius?