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
15% with foreign tax credit for GBL companies. No taxation in Mauritius for Authorised Companies (AC).
Tax Information Exchange Agreements
7 TIEAs: Iceland, Denmark, Faroe Islands, Finland, Greenland, Norway and Australia.
Double Taxation Agreements
Any currency, excluding Mauritian Rupees for GBL Companies.
Minimum authorised capital
No authorised capital, but stated capital (no minimum).
Minimum share issue
Timescale for new entities
7-15 working days.
$600 for AC, $2,550 for GBL companies.
$450 for AC, $2,250 for GBL companies.
One, two for GBL companies.
GBL companies only, for tax residency purposes.
Allowed for Authorised companies only.
Yes, for GBL companies/not specified.
Yes for GBL companies & AC.
Public share registry
No for GBL companies and AC
Yes for GBL companies/at least once a year.
Yes, for GBL companies only.
Company naming restrictions