Why Set Up in Mauritius
A stable, OECD-compliant financial centre at the crossroads of Africa and Asia — combining a competitive tax framework, an extensive treaty network, strong governance and a high quality of life for the people who choose to be based here.
Mauritius has spent four decades building one of Africa's most respected international financial centres. What began as a simple offshore centre has evolved into a sophisticated, well-regulated jurisdiction that offers international investors, holding companies, fund managers, family offices and high-net-worth families a genuinely compelling combination of tax efficiency, legal certainty, geographic access and quality of life. It is not the cheapest jurisdiction, and it is no longer a secrecy haven — Mauritius is an OECD-compliant, FATF-compliant, globally transparent financial centre. Its strength lies in the quality of its offering: a 15% flat corporate tax with a 3% effective rate on qualifying foreign income, access to 47+ double taxation agreements, an independent English common law judiciary, a skilled professional workforce, and a natural gateway position between Sub-Saharan Africa and the Indo-Pacific.
Key Reasons to Set Up in Mauritius
Competitive and Transparent Tax Framework
A flat 15% corporate tax rate, an 80% partial exemption on qualifying foreign-source income (effective 3%), no capital gains tax, no withholding tax on dividends, and no inheritance or estate tax. The framework is fully OECD-compliant, applying to all entities on a non-discriminatory basis, and is not subject to harmful tax practice designations.
Extensive Treaty Network
Mauritius has concluded over 47 double taxation agreements, including with India, China, South Africa, UK, France, Germany, UAE, Singapore, Luxembourg, and many African nations. For investments into treaty partner countries, this network provides legal certainty on withholding taxes, permanent establishment thresholds and dispute resolution — often providing substantial rate reductions on cross-border income flows.
English Common Law Legal System
Mauritius follows English common law (with elements of French civil law for personal matters). Trusts, companies and funds are governed by familiar, internationally recognised legal concepts. The Supreme Court has an independent judiciary and judgments are enforceable in most common law jurisdictions. Arbitration is available through the MCCI Arbitration and Mediation Centre.
Political Stability and Good Governance
Mauritius is consistently ranked among Africa's top performers for political stability, rule of law, government effectiveness and absence of corruption. The 2024 Ibrahim Index of African Governance ranked Mauritius first in Africa for overall governance for the sixteenth consecutive time.
Robust Regulatory Framework
The Financial Services Commission (FSC) regulates non-banking financial services, and the Bank of Mauritius (BOM) regulates banks. Both regulators are internationally respected, participate in IOSCO and other international regulatory forums, and have implemented FATF-aligned AML frameworks. Mauritius is not on the EU blacklist or the FATF grey list.
Skilled Professional Workforce
Mauritius has a high literacy rate (91%+) and a tertiary-educated professional workforce across accounting, law, finance, technology and administration. English and French bilingual professionals are readily available. Professional costs remain competitive relative to Europe, Singapore or Hong Kong.
Strategic Geographic Position
Located between Sub-Saharan Africa and the Indian subcontinent, Mauritius is a natural platform for managing investments and business relationships across both regions. The time zone (UTC+4) bridges Africa and Asia, and direct air connections to key business hubs facilitate regular client and investor visits.
Quality of Life
For founders, executives and families who choose to be based in Mauritius, the quality of life is genuinely exceptional — a warm climate, excellent healthcare (public and private), international schools, world-class food and outdoor lifestyle, and a safe, stable environment. This matters not only for personal wellbeing but for attracting and retaining talented staff.
モーリシャスでの事業開始：典型的なプロセス
初期評価と目標設定
機密性を保ちながら、お客様の投資目標、関係する管轄区域、構造化する資産の性質、および税務・規制上の特定の考慮事項を把握するための協議から始めます。これにより、お客様の状況に最も適したモーリシャスのビークルまたはビークルの組み合わせを特定いたします。
構造の選択と設計
評価結果に基づき、適切な構造を提案いたします——グローバルビジネスカンパニー（GBC）、2001年信託法に基づく信託、2012年財団法に基づく財団、プライベートトラストカンパニー、認可ファンド、またはこれらの組み合わせ。各選択肢の規制要件、スケジュールおよびコストについてご説明いたします。
規制とKYCの準備
設立・設置書類を準備し、すべての主要当事者に必要なKYC書類を収集いたします。FSCおよび会社登記官への申請を提出し、必要なライセンス申請（GBCライセンス、受託者ライセンス、ファンド認可など）を行います。標準的なGBC申請には5〜10営業日、信託設立には7〜14日かかります。
銀行口座の開設
SBM Bank、AfrAsia Bank、Absa MauritiusまたはMCBなど、モーリシャスの主要国際銀行への口座開設書類の準備をサポートいたします。口座開設は通常4〜8週間かかり、銀行と審査の複雑さによって異なります。当社がプロセス全体を調整し、銀行のリレーションシップマネージャーと直接連絡を取ります。
継続的な管理とコンプライアンス
構造が設立・稼働した後は、登録事務所、会社秘書、取締役、会計、CRS/FATCA申告および規制更新の継続的なサービスを提供いたします。年次コンプライアンスカレンダーにより、すべての期限を能動的に管理します。お客様のモーリシャス法人の状況と活動に関する定期的な報告を受け取ることができます。
開始にあたり通常必要な書類
- すべての取締役、株主および実質的受益者の認証済み有効パスポートのコピー
- すべての主要者の居住地証明（3ヶ月以内の公共料金の領収書または銀行取引明細書）
- 最終的な実質的受益者の財産の出所に関する宣言書または文書
- 各主要者の銀行推薦状または専門家推薦状
- 事業計画書または提案する活動の説明（GBCまたは認可法人の場合）
- 企業株主の法人文書（設立証明書、定款文書、取締役/株主登録簿）
- 政治的に重要な地位にある人物（PEP）または制裁審査対象者の詳細
- 信託の場合：信託証書草案および予定受益者とプロテクターの詳細