Offshore Jurisdiction Guide
Offshore Professional Services in Mauritius
Africa's leading international financial centre, offering treaty-based holding structures, fund administration, global business licences and a sophisticated regulatory framework for investment into Sub-Saharan Africa and the Indian subcontinent.
Why Mauritius?
Mauritius is the leading international financial centre for investment flows into Sub-Saharan Africa and the Indian subcontinent. It operates a hybrid legal system drawing on both French civil law and English common law traditions, and has an extensive network of double taxation agreements with African and Asian countries — including a long-standing tax treaty with India — that makes it a preferred intermediary jurisdiction for investment structuring.
The Financial Services Commission (FSC) of Mauritius is the integrated regulator for all financial services outside the banking sector, licensing and supervising investment managers, fund administrators, global business licence holders, insurance companies and securities businesses. The Bank of Mauritius supervises banking institutions. Mauritius is an IOSCO member and applies FATF standards.
Mauritius offers two primary structures for international business: the Global Business Licence (GBL), subject to corporate tax at 15% with a partial exemption reducing the effective rate, and the Authorised Company (AC), which is not subject to Mauritius tax on foreign income. The jurisdiction is particularly well-developed for fund administration, with a significant number of private equity, real estate and infrastructure funds focused on African markets domiciled in Mauritius.
- Leading IFC for African and Indian subcontinent investment
- Extensive double taxation treaty network
- Hybrid civil and common law system
- Regulated by the FSC and Bank of Mauritius
- IOSCO member and FATF-compliant
- Deep fund administration ecosystem for African funds
- Strategic timezone between Europe and Asia
- Competitive professional services costs
Professional Services in Mauritius
Browse offshore professional service firms by category across the Mauritius directory.
Law Firms
Corporate, funds and private client legal advisory
Browse Law Firms →Fiduciary Services
Trust and corporate administration
Browse Fiduciary Services →Corporate Services
GBL and Authorised Company administration
Browse Corporate Services →Fund Administration
Fund administration for African-focused funds
Browse Fund Administration →Accountancy
Audit, tax and financial reporting
Browse Accountancy →Wealth Management
Private client and family office advisory
Browse Wealth Management →Tax Advisors
Treaty-based tax structuring and cross-border advice
Browse Tax Advisors →What to Be Aware Of
Treaty Network Changes
Mauritius's treaty with India has been subject to significant changes, with the capital gains exemption removed and the treaty substantially renegotiated. Structures relying on the India-Mauritius treaty should be reviewed against current treaty terms with specialist tax advice.
Substance Requirements
Mauritius has introduced substance requirements for GBL companies, requiring genuine local management and control. GBL holders must demonstrate that central management and control is exercised in Mauritius, with qualified resident directors and local staff.
Regulatory Evolution
Mauritius has been subject to FATF grey-listing in the past and has implemented significant regulatory reforms. The jurisdiction's current standing should be verified before committing to structures, as this affects counterparty bank relationships and institutional investor acceptance.
Mauritius Compared to Similar Jurisdictions
How Mauritius compares to the most commonly considered alternatives.
| Jurisdiction | Primary Strength | Primary Use | Client Base | Note |
|---|---|---|---|---|
| Mauritius | GBC holding, funds, DTAs | Africa/India FDI gateway | Africa/India investors | Largest DTA network for Africa/India |
| Barbados | IBCs, treaty holding | LatAm/Canada holding | Canada, UK, LatAm | Caribbean DTA leader |
| Singapore | Wealth management, holding | Asia wealth, SE Asia FDI | Asian UHNW, SE Asia | Asia Pacific DTA leader |
| Jersey | Private wealth, trusts | UHNW wealth, trust services | UK, Europe, Middle East | European offshore standard |
| Cayman Islands | Funds, structured finance | Africa/EM-focused funds | Institutional | Fund vehicle for Africa funds |
Frequently Asked Questions
Why is Mauritius used for investment into Africa and India?
Mauritius has an extensive network of double taxation agreements with African and Asian countries that makes it a preferred intermediary for cross-border investment. For African markets particularly, Mauritius offers treaty-based withholding tax reductions, capital gains exemptions and dividend repatriation benefits. The jurisdiction also has a well-developed fund administration sector with expertise in African markets.
What is a Global Business Licence (GBL) company?
A Global Business Licence (GBL) company is a company incorporated in Mauritius under the Companies Act 2001 that holds a licence from the FSC to conduct business principally outside Mauritius. GBL companies are subject to corporate tax at 15% but benefit from an 80% partial exemption on certain income streams, reducing the effective rate. They are the primary vehicle for international holding and investment structures in Mauritius.
Who regulates financial services in Mauritius?
The Financial Services Commission (FSC) of Mauritius regulates all financial services outside the banking sector, including investment management, fund administration, insurance and global business licence holders. The Bank of Mauritius supervises banks and financial institutions. Both operate under robust supervisory frameworks aligned with international standards.
How do I find a professional service provider in Mauritius?
SearchOffshore lists professional firms in Mauritius across law, corporate services, fiduciary, fund administration and accountancy categories. Browse by service and contact providers directly. Always conduct your own due diligence before engaging any firm.
What we are — and what we are not
Find a Mauritius Professional
Browse professional service firms in Mauritius across law, corporate services, fund administration and wealth management.
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