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Foreign Investment


foreign investmentThere are many factors that attract investors, and a range of incentives available to encourage foreign investment in Mauritius, including the favourable 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 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