Mauritius Overview

Mauritius a real economy

Why Use Mauritius?

Mauritius is NOT a “rock economy” like so many other offshore jurisdictions.
It is a “real” country with a “real” economy and a population of over 1.2 million people. Mauritius has a longstanding history of international trade, finance and business and, as it is an island, the “mind set” of the population is inevitably one of an international outlook. To develop, it must look outwards.
The economic restructuring of the Mauritius economy over the past two decades has established international recognition of the country as a premier quality financial centre which enjoys a stable and forward-thinking political, and economic environment, and for the last decade, economic growth has averaged 6% per annum. Whilst English is the official language of government and is spoken fluently, French is widely used from government downwards.
The economy has seen recent phases of development which successfully prepared the country for the 21st century. Mauritius had been a monocrop economy for many years, utilising the Lome Convention relating to sugar prices to establish itself as a world-recognised sugar producer, and although this remains the pillar industry of the Mauritius economy, forward-thinking and planning has introduced strategic development.

Mauritius Overview

In the 1970’s export processing zones were introduced which established the textile industry.
In the 1980’s the tourist sector of the economy was established which has now developed such that Mauritius is now seen as one of the top destinations for five star international resort hotels. In the 1990’s the offshore sector was established after careful consideration of the advantages and disadvantages of other offshore jurisdictions.
Mauritius has achieved a unique blend of Financial Services Jurisdiction, building from its 39 double tax treaties (some of which have been in existence since 1980) and adding to this structure a judicious supplement of specialist Financial Services Legislation, enabling corporate and commercial clients to access the benefits of double tax treaties for investment purposes, and, at the same time, attracting private client arrangements outside the European Union.
This, together with an expansive framework of fiscal incentives, established trade, banking and legal institutions and an efficient telecommunications infrastructure, combines to produce a first class international financial and business services centre with banking, tax, trust, commercial and financial confidentiality guaranteed by law.


Additional benefits of Mauritius as an offshore financial and business centre are its location as a key trading link between the world’s major economies, its special economic (note, NOT political) relations with the European Union and the 21-Nation Common Market for Eastern and Southern Africa and, not least, its extremely competitive service costs. Mauritius therefore offers the following:

  • Established and respected regulatory system
  • Established legal system with access to the Privy Council in London as the Court of Final Appeal
  • Westminster model constitution and private sector/free enterprise precepts
  • Access locally to world class banks
  • Highest standards of international professional services
  • Low costs
  • No capital gains tax
  • No withholding taxes on dividends, interest and royalties.
  • No exchange controls.

Established and respected regulatory system: see link to


Corporate & Chancery Chambers

7th Floor New Caudan, Dias Pier
Le Caudan Waterfront, Port Louis, Mauritius.
Tel: +230 210 3187 | Fax: +230 210 1109

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