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Situated in the ‘golden triangle’ connecting Asia, Africa and Australia, Mauritius is the converging point of global civilizations – a place where one can feel the cosmopolitan pulse of the world.

  • Impressive track record, political stability and more than 3 decades of sustained economic growth
  • Secure investment location with established rule of law
  • Freest and most business-friendly country in Africa
  • Peaceful, multiethnic with a unique lifestyle in a blend of cultures
  • Flexible, bilingual (English/French) and skilled workforce
  • Investment-friendly regulatory regime
  • Open to foreign investors and talents
  • Ocean State with one of the largest Exclusive Economic Zones in the world
  • Preferential market access to Africa, Europe and the USA
  • State-of-the-art infrastructure
  • Convenient time zone (GMT +4)
  • A safe and enjoyable place to work and live
  • GDP per capita: approx. USD 9,300 (2013)
  • Sovereign rating by Moody’s: BAA1 (2013)
  • Population: approx. 1.3 million
  • Political System: Democracy with free and fair elections held every 5 years
  • Official Language: English
  • Legal System: dual system (Common & Civil Law)
  • GDP Growth: 3.2% (2013 est)
  • Unemployment: 8.3% (2013 est)
  • Inflation: 3.6% (2013 est)
  • Repo Rate: 4.65% (as at date)

Mauritius offers a low tax jurisdiction with an investor-friendly environment to encourage both local and foreign companies to set up a business.

The Fiscal regime includes:

  • Harmonised corporate and income taxes at 15%
  • No capital gains tax
  • No withholding tax on interest and dividends
  • Exemption from customs duty on equipment
  • Free repatriation of profits, dividends and capital

The Mauritius Revenue Authority is the agency responsible for collecting corporate tax, income tax and VAT in Mauritius. The fiscal year runs from 1st July to 30 June. Payment should be done either at the Mauritius Revenue Authority counters, via electronic payment or by sending a cheque drawn to the MRA by post.

The tax rate is as follows:

  • Corporate tax: 15%
  • Income tax (personal tax): 15%
  • Value-Added Tax (VAT): 15%
  • Corporate Social Responsibility (CSR tax): 2% on book profits
  • Land Transfer tax: 5%

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