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Location and infrastructure

The Republic of Mauritius is an island nation in the Indian Ocean about 2,000 kilometres (1,200 mi) off the southeast coast of the African continent. The country includes the islands of Mauritius, Rodrigues, the islands of Agalega and the archipelago Saint Brandon.

Its capital is Port Louis. 


The population estimate (as of 1 July 2013) for the whole republic is 1,295,789.


Being both an English-speaking and French-speaking nation, Mauritius is a member of both the Commonwealth of Nations and the Francophonie. The Mauritian constitution makes no mention of an official language. It is only in the Parliament that the official language is English; any member of the National Assembly can also address the chair in French.


The rupee (sign: ₨; ISO 4217 code: MUR) is the currency of Mauritius.

Tax system

Corporate income tax

A corporation resident in Mauritius is subject to tax on its worldwide income. A non-resident corporation is liable to tax on any Mauritius-source income, subject to any applicable tax treaty provisions. Corporations are liable to income tax on their net income, currently at a flat rate of 15%.

Income tax is payable on total net income before distribution at the following rates:


Rate (%)

Global Business Category 1 (GBC1) companies and offshore trusts (see below)


Freeport operators carrying on Freeport activities other than providing goods and services on local markets


Private Freeport Developers

Exempt for income years up to and including year ending 31 December 2013; 15% thereafter

All other companies



Global Business Category 1 (GBC1) companies are liable to tax at the rate of 15%. However, they are entitled to a foreign tax credit equivalent to the higher of 80% of the Mauritius tax chargeable or the actual tax suffered abroad in respect of foreign-source income.

Global Business Category 2 (GBC2) companies incorporated under the laws of Mauritius are exempt from income tax and are not tax residents for treaty purposes. 

Alternative minimum tax (AMT)

Companies paying or declaring dividends must pay tax either under the normal rules or an AMT, whichever is higher. AMT is calculated where the normal tax payable for an income year by a company is less than 7.5% of its book profit. The AMT is the lesser of 7.5% of its book profit or 10% of dividends declared in respect of that year.

Book profit is the profit computed in accordance with internationally accepted accounting practices, excluding:

  • dividends received from resident companies
  • profits or loss on disposal of fixed assets, and
  • profits or gains or loss from sale of securities.

AMT does not apply to the following:

  • Companies that have not declared any dividend.
  • Companies that are exempt from payment of tax.
  • GBC1 companies.
  • Where the amount representing 10% of dividends declared does not exceed the normal tax payable.
  • A manufacturing company or a company operating a hotel in respect of income derived for the period 1 January 2013 to 31 December 2014.

Double tax treaties

Mauritius has signed double tax agreements with: Australia (Partial), Barbados, Belgium, Botswana, China, Croatia, Cyprus, France, Germany, India, Italy, Kuwait, Lesotho, Luxembourg, Madagascar, Malaysia, Monaco, Mozambique, Namibia, Nepal, Oman, Pakistan, People's Republic of Bangladesh, Rwanda, Senegal, Seychelles, Singapore, South Africa, Sri Lanka, State of Qatar, Swaziland, Sweden, Thailand, Tunisia,  Uganda, United Arab Emirates, United Kingdom, Zimbabwe, Zambia.

Legal system

Mauritius obtained its independence from Great Britain in 1968 and became a republic in 1992. It has maintained its membership to the Commonwealth after its accession to the status of republic.

Mauritius has a ‘hybrid’ legal system; combining both the civil and common law practices. Its legal system is governed by principles derived both from the French Code Napoleon and the British common law.


The banking system in Mauritius is well developed, highly organized and efficient, offering freedom of movement of foreign currency. The banking services are capable of meeting the diversified and continually increasing needs of businesses and individuals. 

Types of companies

  • Mauritius Private Company Limited by Shares

  • Mauritius Company Limited by Guarantee

  • Mauritius Public Company Limited by Shares

  • Mauritius Foreign Company

  • Mauritius GBC1 (Offshore) Company

  • Mauritius GBC2 (International) Company

  • Mauritius General Partnership

  • Mauritius Limited Partnership

  • Mauritius Sole Proprietorship

  • Mauritius Trusts

  • Mauritius Foundation

Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact local specialized firms to obtain further information.