Why Set Up in Mauritius
A stable, OECD-compliant financial centre at the crossroads of Africa and Asia — combining a competitive tax framework, an extensive treaty network, strong governance and a high quality of life for the people who choose to be based here.
Mauritius has spent four decades building one of Africa's most respected international financial centres. What began as a simple offshore centre has evolved into a sophisticated, well-regulated jurisdiction that offers international investors, holding companies, fund managers, family offices and high-net-worth families a genuinely compelling combination of tax efficiency, legal certainty, geographic access and quality of life. It is not the cheapest jurisdiction, and it is no longer a secrecy haven — Mauritius is an OECD-compliant, FATF-compliant, globally transparent financial centre. Its strength lies in the quality of its offering: a 15% flat corporate tax with a 3% effective rate on qualifying foreign income, access to 47+ double taxation agreements, an independent English common law judiciary, a skilled professional workforce, and a natural gateway position between Sub-Saharan Africa and the Indo-Pacific.
Key Reasons to Set Up in Mauritius
Competitive and Transparent Tax Framework
A flat 15% corporate tax rate, an 80% partial exemption on qualifying foreign-source income (effective 3%), no capital gains tax, no withholding tax on dividends, and no inheritance or estate tax. The framework is fully OECD-compliant, applying to all entities on a non-discriminatory basis, and is not subject to harmful tax practice designations.
Extensive Treaty Network
Mauritius has concluded over 47 double taxation agreements, including with India, China, South Africa, UK, France, Germany, UAE, Singapore, Luxembourg, and many African nations. For investments into treaty partner countries, this network provides legal certainty on withholding taxes, permanent establishment thresholds and dispute resolution — often providing substantial rate reductions on cross-border income flows.
English Common Law Legal System
Mauritius follows English common law (with elements of French civil law for personal matters). Trusts, companies and funds are governed by familiar, internationally recognised legal concepts. The Supreme Court has an independent judiciary and judgments are enforceable in most common law jurisdictions. Arbitration is available through the MCCI Arbitration and Mediation Centre.
Political Stability and Good Governance
Mauritius is consistently ranked among Africa's top performers for political stability, rule of law, government effectiveness and absence of corruption. The 2024 Ibrahim Index of African Governance ranked Mauritius first in Africa for overall governance for the sixteenth consecutive time.
Robust Regulatory Framework
The Financial Services Commission (FSC) regulates non-banking financial services, and the Bank of Mauritius (BOM) regulates banks. Both regulators are internationally respected, participate in IOSCO and other international regulatory forums, and have implemented FATF-aligned AML frameworks. Mauritius is not on the EU blacklist or the FATF grey list.
Skilled Professional Workforce
Mauritius has a high literacy rate (91%+) and a tertiary-educated professional workforce across accounting, law, finance, technology and administration. English and French bilingual professionals are readily available. Professional costs remain competitive relative to Europe, Singapore or Hong Kong.
Strategic Geographic Position
Located between Sub-Saharan Africa and the Indian subcontinent, Mauritius is a natural platform for managing investments and business relationships across both regions. The time zone (UTC+4) bridges Africa and Asia, and direct air connections to key business hubs facilitate regular client and investor visits.
Quality of Life
For founders, executives and families who choose to be based in Mauritius, the quality of life is genuinely exceptional — a warm climate, excellent healthcare (public and private), international schools, world-class food and outdoor lifestyle, and a safe, stable environment. This matters not only for personal wellbeing but for attracting and retaining talented staff.
在毛里求斯起步的典型流程
初步评估与目标设定
我们首先进行保密讨论，了解您的投资目标、涉及的司法管辖区、待架构资产的性质以及任何具体的监管或税务考量，据此确定最适合您情况的毛里求斯载体或载体组合。
架构选择与设计
根据评估结果，我们提出适当的架构建议——无论是全球商业公司（GBC）、依《2001年信托法》设立的信托、依《2012年基金会法》设立的基金会、私人信托公司、持牌基金，还是上述的组合。我们说明每种选项的监管要求、时间表及费用。
监管与KYC准备
我们准备注册或设立文件，并收集所有主要当事人所需的KYC文件。向FSC和公司注册处提交申请，并办理任何牌照申请（如GBC牌照、受托人牌照、基金授权）。标准GBC申请需5至10个工作日，信托设立需7至14天。
开设银行账户
我们协助准备在毛里求斯主要国际银行——包括SBM Bank、AfrAsia Bank、Absa Mauritius或MCB——的开户文件。开户通常需4至8周，视银行及尽职调查的复杂程度而定。我们协调整个流程并直接与银行客户经理联络。
持续管理与合规
架构建立并运营后，我们提供持续的注册地址、公司秘书、董事、会计、CRS/FATCA申报及监管更新服务。年度合规日历确保所有截止日期获得主动跟踪。您将定期收到毛里求斯实体状态及活动的报告。
起步通常所需文件
- 所有董事、股东及实益拥有人的经认证有效护照副本
- 所有主要当事人的居住地址证明（水电账单或银行对账单，日期在3个月内）
- 最终实益拥有人的财富来源声明或文件
- 每位主要当事人的银行推荐信或专业推荐信
- 商业计划或拟开展活动说明（适用于GBC或持牌实体）
- 企业股东的企业文件（注册证书、章程文件、董事/股东登记册）
- 任何政治敏感人士（PEP）或受制裁审查人士的详情
- 信托设立：信托契约草案及拟定受益人和保护人的详情