Limited Partnership (LP)

Products

Mauritius is a country where the right conditions are in place for the conduct of business, for investing, for working and high quality of live. The island has firmly established itself as a unique investment destination, with good fundamentals for growing wealth.

How much tax do I pay in Mauritius?

Income tax (personal tax) 15%
Corporate tax 15%
Value-Added Tax (VAT) 15%
Corporate Social Responsibility (CSR tax) 2% on book profits

At a glance

Fiscal Incentives

Income tax, corporate tax and VAT at a harmonized rate of 15%
Tax-free dividends
No capital gains tax
Foreign tax credit of 80%
Duty-free & VAT-free facilities for goods and equipment
imported in Freeport zones
Fiscal incentives / tax holidays (over 5 to 8 years) for several schemes

Business Environment

Rule of law and political stability
Security of assets
No minimum capital requirement for the incorporation of a company
100% foreign ownership
No exchange-control
Seamless and transparent process for the issuance of
Permits and authorizations

Infrastructure & Connectivity

A reliable and expanding logistics platform with modern infrastructure
A well-maintained road network
An efficient port with deep-water quays
An international airport with a modern terminal, and an airport city catering for high-value cargo
Connectivity: Mauritius is connected with the global business by submarine fibre optic cables: SAFE and LION.