Fiscal Policy

The advantages of Mauritius are numerous and include, amongst others: a thriving economic climate boosting investment, an ideal geographical location to trade with Asia, Africa and Europe, a judicial system based on both French and Anglo-Saxon laws, likely to appeal to the Queen of England's Privy Council as last legal recourse, laws on confidentiality, a choice of offshore entities, a favourable fiscal regime and an increasing network of double-imposition fiscal conventions with other countries.

The Republic of Mauritius is well-known as a business destination of choice. Its commitment is to adopt the best international business practices and planned development has been recognized by international organisations such as the Organisation for Economic Co-operation and Development (OECD), the Financial Action Task Force (FATF), the International Monetary Fund (IMF) and the World Bank.

Mauritius was one of the first six countries to commit to OECD requirements, further to the latter's report on Harmful Tax Competition. Mauritius is also one of the participating partners of the Global Tax Forum.

The Republic of Mauritius has signed several Agreements for the Promotion and Protection of Investments (APPI) in order to preserve the interests of its investors. Mauritius proposes a great deal of favourable fiscal advantages, namely through its network of fiscal and double taxation conventions with thirty-five countries including Belgium, China, France, Germany, India, Luxembourg, Madagascar, South Africa and the United Kingdom.

Mauritian law excludes exchange control or tax retention at source on dividends, emoluments and interests. The Republic of Mauritius also proposes security and flexibility to investors, through its pro-investment laws and simplified administrative procedures.

Mauritius also benefits from attractive fiscal regimes as well as excellent infrastructures, including modern means of telecommunications, the presence of world-famous banks as well as a favourable investment supervision framework.

Mauritius is consolidating its position as reliable and credible international financial hub and to attract more business by offering first-class services to international investors.