WHY MAURITIUS?

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Mauritius being a diverse and multicultural nation of 1.3 million people, offers a range of investment opportunities in different sectors.
Its ease of doing business ranking and stable governance creates the perfect business climate possible.

A COMPETITIVE, WELL-DIVERSIFIED & BROAD-BASED ECONOMY
Over the years, Mauritius has crafted a strong growth-oriented developmental path which has enabled us to achieve one of the highest per capita income in Africa. Indeed, from USD 400 in 1968 when we obtained our independence, our development strategy has propelled us in the league of high-income countries with a GNI per capita of USD 12,740 in 2019. This strategy, built on a combination of political stability, strong institutional framework, and favourable regulatory environment have established the foundation for economic development, while open trade policies have been key in sustaining growth, gradually transforming Mauritius from a monocrop economy dependent on sugar cane as main source of foreign earnings in the 1960s into a competitive, well-diversified and broad-based economy and is now open for investment in over 15 sectors of activity.

GOOD GOVERNANCE AND INVESTOR PROTECTION
Mauritius is a beacon of political, social and economic stability. With its wide network of Double Taxation Avoidance Agreements and Investment Promotion and Protection Agreements (IPPAs), Mauritius offers investors a conducive environment for doing business which guarantees predictability, certainty and security. Mauritius is currently home to two leading arbitral institutions – the LCIA-MIAC, which is a partnership comprising the London Court for International Arbitration and the Mauritius International Arbitration Centre, and the Permanent Representative Office of the Permanent Court of Arbitration (PCA).

Fiscal advantages include:
• Corporate tax:15%
• Income tax (personal tax): 15%
• Value-Added Tax (VAT): 15%
• Corporate Social Responsibility (CSR tax): 2% on book profits
• Land Transfer tax: 5%
• No capital gains tax
• No inheritance tax on property
• No withholding tax on interest and dividends
• Exemption from customs duty on equipment
• Free repatriation of profits, dividends and capital

INTERNATIONAL ACCOLADES/ BENCHMARKS
Mauritius is amongst the top 20 countries in the world for ease of doing business and has over the years consolidated its leadership position in Sub Saharan Africa. This acknowledgement by the World Bank confirms that Mauritius remains a competitive and attractive jurisdiction for the international investors’ community. To further streamline processes and facilitate ease of doing business in Mauritius, the Economic Development Board, in collaboration with the European Union have officially launched the National Electronic Licensing System (NELS) on Thursday 28th March 2019.

The main objective of implementing a National Electronic Licensing System is to offer a single point of entry for application, payment and determination of business-related licences and permits.
As part of the reforms underway, a Business Process Reengineering exercise is being carried out to streamline processes for the determination of 140 business-related licenses and permits across 14 ministries. The setting up of NELS reaffirms the commitment of the Government to enhance our technological capabilities in addressing regulatory challenges.

A SOPHISTICATED INTERNATIONAL FINANCIAL CENTRE OF SUBSTANCE
Mauritius has a sophisticated, transparent and well-regulated international financial centre with a conducive ecosystem offering a complete range of financial products such as treasury management centres, global funds, protected cell companies, captives, family offices and trusts. To incentivize new activities, the Government has introduced tax holidays for setting up regional headquarters, investment banking, and fund management, amongst others.

A VIBRANT CULTURE, UNQIUE AND EXQUISITE LIFESTYLE:
Mauritius offers a quality lifestyle which combines comfort with luxury, modernity with cultural traditions, work with leisure.
A wide range of modern facilities and amenities are available a reasonable costs, comprising of quality accommodation, educational facilities, healthcare and medical facilities, shopping centre, recreational and sporting facilities.
Mauritius is open to attract new talents, skills and technology. Foreign nationals wishing to invest, work, live or retire in Mauritius may explore various avenues either through the Occupation Permit, Resident Permit of the Permanent Residence Permit.

QUALITY OF LIFE:
Mauritius topped the Mercer’s Quality of Life Index as the African country with the best quality of life in 2019. 39 factors ranging from socio-cultural environment to quality of schools and accommodation were taken into consideration in the index. MAU is also the highest-ranking African nation in the World Happiness Report 2019. Mauritius has a peaceful, multiethnic nation with a unique lifestyle in a blend of cultures who are a flexible, bilingual (English/French) and skilled workforce.

Whether settling in the North, East, South or West, there are amazing views, beautiful villages, outdoor activities, watersports, islets and mountains to explore and enjoy. Mauritius has typical local food stall to restaurants that cater to all tastes from around the world, and shops with international and local brands. Little shops to supermarkets, local to French or English international schools, and medical care along with access to care for seniors...in Mauritius, we have it all.

— Source: EDB - Economic Development Board