Jurisdictions
Regions
Industry Sectors
Fact File
Location
Indian Ocean
Time zone
Greenwich Mean Time +3/4 winter
Population
1,300,000
Capital
Port Louis
Airport(s)
SSR International Airport
Language
English, French, Hindi, Urdu, Chinese.
Currency
Mauritian rupees (Rs).
Political system
Democratic parliamentary system
International dialing code
+230
Legal system
Hybrid, mix of common law and civil law.
Centre's expertise
Tourism, Financial services, Agriculture and Textile.
Personal income tax
15%
Corporate income tax
15% with foreign tax credit for GBL companies. No taxation in Mauritius for Authorised Companies (AC).
Exchange restrictions
No
Tax Information Exchange Agreements
7 TIEAs: Iceland, Denmark, Faroe Islands, Finland, Greenland, Norway and Australia.
Double Taxation Agreements
46
Permitted currencies
Any currency, excluding Mauritian Rupees for GBL Companies.
Minimum authorised capital
No authorised capital, but stated capital (no minimum).
Minimum share issue
One share
Shelf companies
Not allowed.
Timescale for new entities
7-15 working days.
Incorporation fees
$600 for AC, $2,550 for GBL companies.
Annual fees
$450 for AC, $2,250 for GBL companies.
Minimum number
One, two for GBL companies.
Residency requirements
GBL companies only, for tax residency purposes.
Corporate directors
Allowed for Authorised companies only.
Meetings/ frequency
Yes, for GBL companies/not specified.
Disclosure
Yes for GBL companies & AC.
Bearer shares
No
Minimum number
One
Public share registry
No for GBL companies and AC
Meetings/frequency
Yes for GBL companies/at least once a year.
Annual return
Yes
Audit requirements
Yes, for GBL companies only.
Registered office
Yes
Domicile issues
No
Company naming restrictions
Very few
