A STRATEGIC INVESTMENT HUB
Mauritius is more than just an island – it is a strategic bridge connecting continents, a trusted platform for international investments, and a dynamic financial centre for global investors.
The Mauritius International Financial Centre (MIFC) combines credibility, stability, and innovation, providing multinational corporations, institutional investors, and high-net-worth individuals with the ideal environment to structure and deploy investments efficiently across Africa, Asia, and beyond.
With strong governance, a multicultural workforce, and a business-friendly environment, Mauritius offers both strategic access and operational excellence, making it the preferred gateway for global capital.
Mauritius is more than just an island – it is a strategic bridge connecting continents, a trusted platform for international investments, and a dynamic financial centre for global investors. The Mauritius International Financial Centre (MIFC) combines credibility, stability, and innovation, providing multinational corporations, institutional investors, and high-net-worth individuals with the ideal environment to structure and deploy investments efficiently across Africa, Asia, and beyond.
Mauritius offers a highly flexible and internationally compliant platform for structuring cross-border investments, making it an ideal jurisdiction for investment holding structures and Special Purpose Vehicles (SPVs) targeting Africa, Asia, and beyond.
Investors benefit from a diverse suite of vehicles tailored to different strategies and risk profiles, including:
- Global Business Companies (GBCs)
The GBCs remain the cornerstone of Mauritius’ offering, widely used for cross-border investment into Africa and Asia. GBCs benefit from access to Mauritius’ extensive network of double taxation treaties, while enjoying a competitive partial exemption regime that can reduce the effective tax rate to as low as 3%.
- Trusts & Foundations
These vehicles serve as trusted tools for asset protection, succession planning, and philanthropy. Investors and high-net-worth families use them to ensure continuity of wealth and legacy, while benefitting from Mauritius’ robust common law framework.
- Authorised Companies (ACs)
ACs are designed for businesses that primarily conduct operations outside Mauritius. They are generally tax-exempt, making them attractive to global entrepreneurs and service providers targeting international markets.
- Limited Partnerships (LPs)
Favoured by private equity and venture capital, LPs offer flexibility for pooling investments while limiting investor liability. The LP regime in Mauritius has been tailored to accommodate fund managers seeking efficient and transparent structuring.
- Protected Cell Companies (PCCs)
PCCs allow for the segregation of assets and liabilities within different cells under a single legal entity. This makes them ideal for insurance, captive finance, and fund management where risk isolation is crucial.
- Variable Capital Companies (VCCs)
Introduced under the 2022 VCC Act, this innovative umbrella structure allows for the creation of multiple sub-funds, each with segregated assets and liabilities. VCCs are particularly suited for fund promoters pursuing diverse strategies under one efficient structure.
Beyond vehicles, Mauritius provides a full ecosystem of structuring and SPV support services, including fund formation, corporate administration, governance, escrow, and investor servicing, ensuring efficiency and compliance across the investment lifecycle.
+ Innovative Structuring Products
Mauritius continues to evolve its offering with forward-looking instruments that strengthen its position as an international financial centre of choice:
- Variable Capital Companies (VCCs): A flagship innovation, VCCs provide flexibility for fund managers by enabling multiple investment strategies under a single entity. They are cost-efficient, scalable, and designed to meet the growing sophistication of global investors.
- VAITOS (Virtual Asset and Initial Token Offerings Services): Governed by the VAITOS Act (2022), this framework regulates virtual asset service providers and token issuers per FATF AML/CFT standards, positioning Mauritius as a fintech-forward IFC.
- ESG and Green Bonds: The Mauritius IFC listed its first green bond in 2023. It also develops ESG reporting and advisory services, aligning investment structuring with sustainability goals.
+ Investment Structuring Services
Mauritius doesn’t just offer legal entities, it supports investors with full-service structuring, including:
- Fund formation and licensing
- SPV management and corporate administration setups (e.g., for CLOs)
- Escrow and trustee services
- Governance and secretarial services
- Fund accounting, reporting, and investor servicing
- Listing services and treasury solutions
This integrated ecosystem ensures efficiency, compliance, and peace of mind at every stage of the investment lifecycle.
Mauritius offers a highly flexible and internationally compliant platform for structuring cross-border investments, making it an ideal jurisdiction for investment holding structures and Special Purpose Vehicles (SPVs) targeting Africa, Asia, and beyond.
The choice of Mauritius as a structuring hub is reinforced by:
- Robust Regulatory & Compliance Framework – Mauritius aligns with global standards, FATF, OECD BEPS, substance requirements, and full AML/CFT compliance ensure credibility and transparency.
- Tax Efficiency – Mauritius is widely regarded for its tax efficiency, regulatory transparency, and legal certainty. With a series of treaties, the country has agreements to prevent double-taxation and facilitate investments making it a gateway for funds moving into Asia and Africa. It is also well known offshore financial hub with access to Asian and European markets.
Mauritius has a business-friendly tax system which have contributed to the success of Mauritius as a preferred platform for investment into Africa. The OECD ranks the country among the world’s most tax efficient jurisdictions.
Foreign nationals can also access investment-linked residence permits, notably through the acquisition of government-approved real estate projects valued above USD 500,000. This not only provides a path to residency but unlocks significant tax benefits. Mauritius offers the following tax benefits:
- No tax on dividends or capital gains
- No inheritance tax for direct descendants
- Repatriation of profits and dividends of companies outside Mauritius without any restrictions, with a tax rate of 15%
- 15% corporate tax and progressive personal income tax up to 20%
- 15% tax rate for processing activities such as industrial services
- Tariff exemption for all goods imported through the free port
- Extensive Treaty Network & Market Access – Mauritius has double taxation avoidance agreements (DTAAs), investment protection pacts (IPPAs), and is part of regional blocs like SADC, COMESA, and AfCFTA, facilitating seamless investment across Africa.
- Fund Administration and Back-Office Excellence – Mauritius is well-regarded for its fund administration services. Local providers offer full lifecycle support, from incorporation and compliance to accounting, investor relations, and fund servicing for both local and foreign-domiciled funds.
- Gateway to Africa – It serves as a channel for investors targeting infrastructure, energy, fintech, and more across sub-Saharan Africa. Over 450 private equity funds (~USD 40B) are domiciled there.
- Innovation & Holistic Vision- The IFC is embracing innovation through fintech, AI, sustainability, digital platforms, and strategic branding to maintain and enhance its competitive edge. The government’s 2025–26 budget underscores this direction.
BUSINESS DIRECTORY – ADVANTAGES
A cornerstone of Mauritius’ attractiveness lies in its extensive network of international agreements, facilitating efficient cross-border investment and providing legal certainty to investors.
- Double Taxation Avoidance Agreements (DTAAs): Enable tax-efficient structuring by reducing or eliminating double taxation on cross-border income.
https://www.mra.mu/taxes-duties/international-taxation/double-taxation-agreements
- Investment Promotion and Protection Agreements (IPPAs): Provide safeguards for investments, including protection against expropriation and access to dispute resolution mechanisms.
https://edbmauritius.org/bilateral-agreements
- Regional Market Access: Membership in regional blocs such as SADC, COMESA, and AfCFTA, enhancing access to African markets.
This extensive treaty network positions Mauritius as a strategic conduit for global capital flows into emerging markets.
