Your African Gateway
Corporate
Structuring
Mauritius is one of the world's most respected international financial centres — a strategic hub for holding structures, regional headquarters, and global business.
46%
Double Tax Treaties
0%%
Dividend Withholding Tax
8%
Effective Corp. Tax Rate
200+%
Global Business Companies
The Mauritius IFC
Africa's Most Trusted
Financial Centre
The Mauritius International Financial Centre (IFC) has been operating for over 30 years and is home to more than 200 global business companies, 50+ banks, 1,000+ investment funds, and a growing fintech ecosystem. It is regulated by the Financial Services Commission (FSC) — a body widely regarded for pragmatism, efficiency, and transparency. For investors and corporate groups seeking a low-tax, treaty-compliant structure to hold African, Asian, or global assets, Mauritius offers an unmatched combination of fiscal efficiency, legal certainty, and international credibility.
OECD-Compliant — Fully BEPS-aligned · Whitelisted jurisdiction
Business Structures
Choose the Right
Vehicle
Mauritius offers a range of corporate structures tailored to different investment profiles — from international holding companies and fund vehicles to domestic operating businesses and foundations for estate planning.
Most Popular
Global Business Licence (GBL)
Min. USD 50,000 share capital
The primary vehicle for international holding structures, cross-border investments, and treaty-based planning. A GBL company can hold assets globally, act as a regional HQ, and access Mauritius' full treaty network.
Local Operations
Domestic Company
No minimum capital
For businesses operating primarily within Mauritius. Subject to standard domestic tax at 15% on profits, with access to local investment incentives, freeport status, and sector-specific exemptions.
Streamlined Vehicle
Authorised Company
No minimum capital
A simplified structure for companies that conduct business entirely outside Mauritius. Exempt from local tax, with minimal reporting obligations — suitable for holding vehicles and offshore activities.
Wealth Structuring
Mauritius Foundation
No minimum capital
A civil-law vehicle for estate planning, family wealth structuring, and philanthropic purposes. Separate legal personality, flexible governance, and strong asset protection — without the trustee-beneficiary dynamic of a trust.
Fund Vehicles
Protected Cell Company (PCC)
FSC licence required
A specialist vehicle for collective investment schemes, segregated portfolio structures, and insurance captives. Each cell is legally separated — assets and liabilities of one cell cannot be used to satisfy claims against another.
Family Offices
Variable Capital Company (VCC)
FSC licence required
A flexible umbrella fund structure allowing multiple sub-funds under a single legal entity. Increasingly popular for family offices and asset managers seeking a single governance structure with segregated pools of capital.
Sectors
Where Mauritius Leads
01
Financial Services
Banking, asset management, insurance, fund administration, and fintech — all regulated by the FSC and Bank of Mauritius.
02
Africa-Focused Holding
Use Mauritius as a gateway for Sub-Saharan Africa investments — leveraging the DTAA network and COMESA/SADC positioning.
03
Technology & ICT
Pioneer Status incentives, a skilled bilingual workforce, and emerging smart city infrastructure make Mauritius a competitive tech hub.
04
Real Estate & Construction
Property development, REIT structures, PDS management companies, and construction all benefit from favourable tax treatment.
05
Shipping & Maritime
A dedicated registry, duty-free imports for ship operations, and strategic Indian Ocean positioning underpin Mauritius' maritime sector.
06
Education & Healthcare
Incentivised sector for international operators — with Pioneer Status, tax holidays, and an existing network of international institutions.
Get Started
Structure Your
Business
Our advisory partners include FSC-licensed management companies, corporate secretaries, and EDB-registered advisors. We can introduce you to the right team for your structure.