Mauritius Company incorporation is widely acknowledged as one of the best corporate solutions in the world today. Points to consider with Mauritius Company incorporation include:

Mauritius is a well-established offshore jurisdiction with a stable government and a robust economy.

2.

The island has a well-developed, well regulated offshore banking sector which has attracted an estimated US$1 billion in foreign investment and which is ideally placed to support Mauritius Company incorporation.

3.

More than 9,000 offshore entities have been incorporated in Mauritius to date.

4.

Mauritius was positively ranked as the world’s 18th freest economy according to the 2008 Index of Economic Freedom by The Heritage Foundation, a measure of freedom enjoyed in business, trade, monetary, financial, investment and labour markets.

5.

Mauritius company formation, directors and shareholders details are unavailable for public viewing.

6.

There are no minimum capital requirements for incorporating a Mauritius GBC1 or GBC2.

7.

A Mauritius GBC1 is considered tax-resident in Mauritius, and corporate profits are taxed at 15%. However, tax credits are available which may bring the effective tax rate down to 3%. A GBC1 is not subject to capital gains tax or withholding tax. A Mauritius GBC2 Company is exempt from all taxes on income derived outside Mauritius. There is no income tax in Mauritius.

8.

A Mauritius GBC2 Company, also known as an International Company (IC), is not permitted to hold real estate in Mauritius. It is also not permitted to hold an interest in any Company other than an Offshore Company.

9.

The Mauritian government provides a number of investment incentives for industries in its Export Processing Zone, including:

i)

No corporation tax for 10 years;

ii)

No import duties on capital goods and many raw materials;

iii)

Unrestricted repatriation of profits, dividends and invested capital. For further information on tax investment incentives kindly view this webpage.

10.

For a GBC1 company a minimum of one shareholder is required, who can be of any nationality and need not be resident in Mauritius. A minimum of one shareholder and one director is required to form a Mauritius GBC2 Company. In both companies, corporate directors are permitted.

11.

i)

market development services, including research, advertising and public relations;

ii)

world-class audit, accounting and corporate consulting services;

iii)

legal services;

iv)

other business support services.

Other Information

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