Doing Global Business

Mauritius is the strategic Global Business centre situated in the Indian Ocean region. It is one of the most open and financially sound economies in sub Saharan Africa.

Our ‘Doing Business’ information are key to anyone considering investing in a specific country. You will find up to date statistics and political and economic information in this section, along with reasons to invest and links to other sites that will be able to provide further information and professional advice on the country you are considering.

Doing Business in Mauritius

Mauritius Economic Indicators (Feb 2008)

Top 3 reasons for Doing Business

• Mauritius has a well-developed, reliable and efficient infrastructure with high quality business support services that include: modern industrial buildings, business parks and conference centres; a developed sea port and airport infrastructure providing daily connections to Europe, Asia, Africa and Australia; and modern telecommunications and high speed data networks.
• Fiscal reforms are providing a highly advantageous taxation platform that offers: harmonised corporate and personal income tax at a flat, low rate of 15%; capital allowances; duty-free on most production materials and equipment; low registration duties; and a VAT framework in which many goods are zero-rated / exempt and VAT refunds are fast tracked. In addition, 32 Double Taxation Avoidance Treaties (DTAs) represent potential investment planning opportunities via Mauritius Global Business Companies.
• Mauritius has a highly developed education system which provides a bilingual work force (French and English). Businesses in Mauritius are also able to hire foreign workers with relative ease.

International trade

The law in Mauritius incorporates a number of tax incentives for investment that differ depending on the sectors. These incentives comprise income tax reliefs, investment allowances, and investment tax credits.

Foreign exchange has been liberalised and capital profits and dividends can be freely repatriated. In 2001, the Mauritian government set up the Board of Investment (BOI), a specially empowered authority, whose objectives are to promote and facilitate investment on the island. The BOI acts as a one-stop shop for foreign investments in Mauritius.

Legal and judicial system

It is based on French civil law system with elements of English common law in certain areas.

Government

Mauritius is a parliamentary democracy. The national legislature is the unicameral National Assembly (66 seats; 62 elected by popular vote, 4 appointed by the election commission from the losing political parties to give representation to various ethnic minorities; members serve five-year terms).