Why Mauritius


  • Established legal, judicial and administrative framework based on the Anglo-Saxon tradition
  • Mauritius also ranks 1st out of 53 states for its quality of governance (2010 Ibrahim Index of Governance in Africa)
  • Recognition as a ‘white-listed’ jurisdiction by the OECD
  • Political stability guaranteed by parliamentary democracy and the Westminster model
  • Long term commitment and strong governmental support to the offshore sector
  • Excellent communications
  • Expansive network of Double Taxation Avoidance Treaties
  • No exchange controls


  • Offshore Trusts are exempt from tax
  • No capital gains
  • Dividends paid are tax exempt
  • No withholding tax on interest, royalties and dividends
  • Royalties paid to non-residents are tax exempt
  • No estate duty, inheritance, wealth or gift taxes
  • No exchange control requirements


  • Strong regulatory framework
  • Good corporate governance
  • A range of modern financial products and services Competitive operational cost
  • Extensive bilateral network allowing risk mitigation
  • Connectivity
  • Transparent legal regime
  • No exchange controls
  • Risk Mitigation possibilities through its growing number of Investment Promotion and Protection Agreements (IPPAs) with key emerging markets;
  • Attractiveness as a centre for capital raising and listings;
  • Ideal time zone (GMT+4) allowing trading on all global markets in a single day;
  • Modern and state-of-the-art infrastructure and connectivity;
  • Excellent pool of bilingual financial and legal professionals;
  • High quality, efficiency and cost-competitiveness as an International Financial Centre of choice;
  • Recognition as a ‘white-listed’ jurisdiction by the OECD; and
  • Adherence to international best practices and standards.


Mauritius is home to some of the most impactful and leading funds from around the world. Boasting over a thousand funds, a collective AUM in excess of USD 80 billion, and a sizeable number of them from development finance institutions and sovereign wealth funds, Mauritius is noted as the gold standard for fund management and administration.

Mauritius offshore fund clients to ensure the ongoing quality, efficiency and service level of our global fund services. As a global fund service provider, we are both proactive and reactive to support our offshore fund clients’ evolving needs.

The Funds are structured as investment companies in Mauritius, and can either be open-ended, falling under the Collective Investment Schemes category, or closed-ended, commonly referred to as Private Equity funds. The Funds domiciled in the Mauritius IFC are eligible to all the benefits which accrue to Global Business Companies.

Global Funds domiciled in Mauritius may also take advantage of the flexible listing rules of the Stock Exchange of Mauritius to list on one of the leading platforms in Africa, member of a number of international bodies, including the World Federation of Exchanges, South Asian Federation of Exchanges, African Securities Exchanges Association and Committee of SADC Stock Exchanges. Such listings would attract investors’ value, and demonstrate substance, notably to institutional investors and development finance institutions.

Mauritius has a hybrid legal system which draws inspiration from the French and English Legal system. Mauritius was under French rule until 1814 when it became British, but still kept its French laws and customs. Whilst the substantive laws, e.g. the Civil Code, the Criminal Code and the Commercial Code remained French, the English judges presiding in the Mauritian courts preferred English procedure, which was familiar to them. Therefore, historically, English law gradually grafted itself on French law to supplement the former.

In 1968, Mauritius became independent and the country became a Republic within the British Commonwealth in 1992. Parliament enacts the laws and in specific cases, the power is delegated to Ministers to make regulations.

Mauritius has stable and transparent regulatory framework based on international standards which caters for innovative sectors such as company, banking, finance, offshore, taxation, shipping, insurance and intellectual property.


The financial services sector in Mauritius is regulated by two bodies who have adopted the best international practices– each with specific statutory objectives: –

Financial Services Commission

The Financial Services Commission, Mauritius (the ‘FSC’) is the integrated regulator for the non-bank financial services sector and global business. Established in 2001, the FSC is mandated under the Financial Services Act 2007   and has as enabling legislations the Securities Act 2005, the Insurance Act 2005 and the Private Pension Schemes Act 2012 to license, regulate, monitor and supervise the conduct of business activities in these sectors. The current regulatory framework has many strong elements, including reliance on solvency monitoring, prudent asset diversification, international accounting standards, and actuarial methods. http://www.fscmauritius.org/

 Bank of Mauritius

The Bank of Mauritius (BOM), set up in 1966, well known to all, and which is responsible for the regulation of banking services.  The Bank has been set up as the authority which is responsible for the formulation and execution of monetary policy consistent with stable price conditions.  It also has responsibility for safeguarding the stability and strengthening of the financial system of Mauritius. https://www.bom.mu