• Competitive tax regime: Income tax, corporate tax and VAT fixed at 15%
• 80% exemption regime on certain income for example foreign dividend, Foreign sourced interest income amongst others
• Corporate tax rate of 3% for companies engaged in export of goods and for international buying and selling of goods.
• No withholding tax on dividends and interest received from a Mauritian Company
• No capital gains tax
• No estate duty, inheritance or wealth tax
• Tax holidays (under certain conditions) on specific licences – Overseas family offices, Global Headquarters Administration, Global Treasury Activities, Investment Banking, Global legal Advisory Services