ESTABLISH YOUR COMPANY IN MAURITIUS
Depending on your unique requirements, our company setup specialists will identify whether a GBL, Domestic Company, Trust or Freeport Company is more applicable and provide a roadmap to get your business off the ground.
GLOBAL HEADQUARTERS ADMINISTRATION LICENCE
Minimum of 10 resident fulltime professionals and at least 3 at senior management level.
Physical Office in Mauritius.
A Primary Bank account in Mauritius.
8 Year Tax Holiday.
LEVY ON CORPORATES
A company, having gross income exceeding Rs 500 million in an accounting year or if it forms part of a group of companies where the gross income of the group exceeds Rs 500 million, will be subject to a levy on its annual gross income at the rate of:
- (i)0.3% for insurance companies, financial institutions, service providers and property holding companies; and (ii)0.1% for other companies.
- The levy will not apply to a company which operates in the tourism sector or which holds a Global Business License.
- Commercial Viability.
- As from the income year 2020-2021, the levy will be applied on the chargeable income plus dividends in excess of Rs 3 million of a Mauritian citizen at the rate of 25%.
- Lump sum income received by a person is excluded from the computation of the Solidarity Levy.
- The Pay As You Earn (PAYE) system will apply to the Solidarity Levy.
- Solidarity Levy on Telephony Service Providers.
- Alternative Minimum Tax on companies carrying on life insurance business.
- Financial Hub for Africa: Robust network of bilateral 20 DTAAs and 23 IPPAs with a number of African States.
- Preferential Market Access: SADC and COMESA.
- Permanent Joint Commission: To establish sectorial framework and bilateral agreements with selected countries.
- Special Economic Zones: Ghana, Madagascar, Senegal, Cote d’lvoire.