SPECIALISED ACTIVITIES

FUTURE-READY FINANCE WITHIN A TRUSTED ECOSYSTEM

Mauritius is a leading international financial centre and a premier domicile for investment and fund structures

Mauritius has developed advanced capabilities in a range of specialised financial activities that support complex, high-value and cross-border business models. These activities sit at the intersection of regulation, risk management, innovation and capital deployment, and are underpinned by a regulatory architecture designed to accommodate sophisticated financial services while maintaining international credibility.

Within the Mauritius International Financial Centre, specialised activities benefit from a combination of regulatory clarity, proportional supervision and institutional coordination. This enables financial services providers to structure, operate and scale activities that require higher levels of governance, transparency and technical expertise—whether in securities intermediation, reinsurance, captive insurance, fintech or digital assets.

Mauritius provides a well-established framework for investment dealer activities under a modern securities law regime. Licensed investment dealers may conduct a broad range of services, including brokerage, portfolio management, advisory services, proprietary trading and, where authorised, underwriting and distribution of securities.

The regulatory framework distinguishes between different categories of investment dealers – full service dealers (with or without underwriting), brokers and discount brokers—allowing firms to align their regulatory obligations, capital requirements and operational scope with their specific business model. This proportional approach supports efficiency while ensuring robust governance, market integrity and investor protection.


 


BUSINESS DIRECTORY – INVESTMENT DEALERS

Mauritius has become an important domicile for reinsurance and captive insurance activities serving African and international markets. The jurisdiction offers a comprehensive insurance regulatory framework that supports both traditional reinsurance and more specialised structures, including protected cell companies and captive insurance arrangements.

These structures enable effective legal ring-fencing of risks, efficient capital management and tailored risk solutions for corporates and financial institutions operating across multiple jurisdictions. Supported by sound solvency, governance and risk management requirements, Mauritius provides a stable platform for reinsurance activities covering sectors such as infrastructure, energy, trade, logistics, financial services and specialty risks.


BUSINESS DIRECTORY – REINSURERS

Mauritius offers a clear and transparent pathway for establishing investment dealer and brokerage operations. The licensing process is governed by well-defined legislative and regulatory requirements covering capital adequacy, governance, fitness and propriety, economic substance and AML/CFT compliance.

Applicants benefit from:

  • Competitive minimum capital thresholds calibrated to licence type
  • Predictable licensing timelines and regulatory engagement
  • Access to experienced professional, legal and compliance service providers
  • Partial tax exemption on qualifying income streams

Once licensed, investment dealers can establish trading platforms, access international liquidity and payment service providers, and operate cross-border from a regulated and reputable jurisdiction.


 


BUSINESS DIRECTORY – INVESTMENT DEALERS

Mauritius is recognised as a regional pioneer in the regulation of fintech and virtual asset activities. The Virtual Asset and Initial Token Offering Services Act establishes a comprehensive framework for licensing and supervising virtual asset service providers, including exchanges, broker-dealers, custodians and token issuers.

The framework is aligned with international best practices, notably FATF standards, and places strong emphasis on AML/CFT controls, cybersecurity, client asset protection, transparency and risk management. This ensures a secure and credible environment for responsible digital asset innovation.

Innovation is further supported through the Regulatory Sandbox Licence, administered by institutions such as the Economic Development Board, the FSC and the Bank of Mauritius. The sandbox enables firms to test new technologies and business models under regulatory supervision, allowing innovation to progress while safeguarding financial stability and consumer interests.
 


BUSINESS DIRECTORY – FINTECH & VIRTUAL ASSETS