Black Ledger – Country Profile
Explore Strategic Jurisdictions for Tax Optimization, Residency, Banking, Business Formation, Wealth Protection & Quality of Life
Mauritius
Mauritius is a hybrid jurisdiction—offering tax incentives, strong offshore structuring options, and a gateway into Africa and Asia. Its Global Business Company (GBC) regime offers a partial exemption system—typically reducing effective corporate tax to around 3%—and access to a growing network of tax treaties. Mauritius is also a hub for investment funds, holding companies, and trusts, with a legal system grounded in both French civil and British common law. While not ideal for personal residency, its substance rules are flexible, and its reputation is improving after OECD reforms. Best used as a “treaty + entity flag” in regional and emerging market strategies.
Tax System
Foreign Income Treatment
Residency & Citizenship
Available Programs
Investment Requirements
Residency Requirements
Path to Citizenship
Expert Analysis
Mauritius offers several accessible residency options, including property purchase (USD 375K+) and retiree visa (USD 1.5K monthly income). The 10 year renewable visas with minimal physical presence requirements are attractive, as is the territorial tax system with exemption of foreign source income and no capital gains tax.
Strategy Considerations
Ideal For
Best Suited For
Tax optimization & wealth preservation
Asset protection & banking privacy
Global business operations
Strategic Implementation
Flag Theory Scores
Real Estate Investment
Strategic Support Costs
Investment Note
Banking & Asset Protection
Banking Score
Banking quality, accessibility, and international integration
Asset Protection Score
Legal frameworks for preserving and protecting wealth
Banking Privacy
Moderate
Key Features
- Client confidentiality protection
- Limited domestic information sharing
Non-Resident Account Opening
International Banking Features
OECD member strong AEOI compliance one of Africa’s strictest transparency regimes
Investment hub with large transfer volumes fast processing via major banks
Business friendly banking multi currency widely available for HNWIs
Government actively supports blockchain and crypto fintech sector well developed
Private Banking
Asset Protection Structures
Type: Strong Trust Protection
Type: Strong Foundation Law
Features: African Financial Center
Strategy Insights
Banking Strategy
Mauritian banking is surprisingly sophisticated, with strong ties to both African and Asian financial systems. Account opening requirements have increased but remain reasonable with proper documentation. Private banking typically requires USD 250K+ minimums, with strong multi-currency capabilities particularly for USD, EUR, and GBP.
Asset Protection Strategy
Mauritius combines elements of French civil law and English common law to create a unique asset protection environment. The Global Business Company structure with carefully drafted constitution can provide significant protection. The Protected Cell Company offers innovative segregation of assets within a single entity.
Key Statistics & Lifestyle
Lifestyle & Community
Mauritius is safe and affordable with a strong expat presence, particularly in coastal areas. Healthcare is good by African standards but lacks high-end specialist care. Schooling is improving but still limited. A viable base for part-year living or regional executives, less so for global families needing top-tier services.
Safety Profile
Stability Factors:
- Stable Economy
- Investment Friendly
Risk Factors:
- Political Uncertainty
Tourist friendly and politically stable
Cost of Living
Affordable
Quality of Life
Strengths:
- Stable Financial System
- Developing Digital Infrastructure
Weaknesses:
- Small Island Limits Infrastructure Expansion
Business Structures
Business Formation
Available Business Entities
Special Economic Zones
Yes SEZs exist
Business Environment
Mauritius offers a highly competitive 15% corporate tax rate with numerous double tax treaties, particularly with African and Asian nations. The partial exemption regime effectively reduces tax to 3% for qualifying activities. Company formation is efficient (3 5 days) with reasonable ongoing compliance.