Fact File Supplied By
Greenwich Mean Time +3/4 winter
SSR International Airport
English, French, Hindi, Urdu, Chinese.
Mauritian rupees (Rs).
Democratic parliamentary system
International dialing code
Hybrid, mix of common law and civil law.
Tourism, Financial Services, Agriculture and Textile.
Personal income tax
Corporate income tax
80% exemption on certain income derived by GBCs.
Tax Information Exchange Agreements
Yes, under the CRS and FATCA reporting.
Double Taxation Agreements
Any currency. A GBC may open an account in Mauritian currency to meet day-to-day ordinary operations in Mauritius.
Minimum authorised capital
No authorised capital, but stated capital (minimum USD 1.00).
Minimum share issue
Timescale for new entities
$800 for AC, $2,000 for GBL companies.
$350 for AC, $1,950 for GBL companies.
Two for GBC.
GBC companies only, for tax residency purposes.
Allowed for Authorised companies only.
Yes, for GBC companies/not specified.
Yes for GBC & AC.
Public share registry
No for GBC and AC.
Yes for GBC/at least once a year.
Yes, for GBC only.
Company naming restrictions