Is Mauritius a good place to start a business?

Mauritius is considered an excellent place to start a business, especially for international entrepreneurs looking for a stable, tax-efficient, and business-friendly environment. 

Although the standard corporate tax rate is 15%, eligible Global Business Companies (GBCs) can benefit from an 80% partial exemption regime, effectively reducing the rate to 3%, provided they meet economic substance requirements in Mauritius.

Here’s why it remains a top choice in 2025:

1. Strategic Location

• Located between Africa, Asia, and the Middle East
• The time zone is perfect for dealing with big financial hubs.
• Strong air and sea connections for trade

2. Attractive Tax Regime

• A flat 15% tax rate for companies
• No capital gains tax or inheritance tax
• Tax treaties with many countries reduce withholding taxes
• Foreign tax credits can lower the effective tax rate further

3. Robust Legal and Regulatory Framework

• The legal system is a mix of English and French law
• Investors and businesses get good protection
• Compliance with international standards (OECD, FATF)

4. Ease of Doing Business

• Fast, online company registration process. To enjoy tax benefits and regulatory recognition, businesses must maintain economic substance in Mauritius, such as having a local office, employees, and core income-generating activities performed within the jurisdiction.
• Minimal bureaucracy and efficient licensing
• Ranked highly in the World Bank’s Ease of Doing Business Index

5. International Financial Centre (IFC)

• Well-regarded jurisdiction for Global Business Companies (GBCs)
• Popular for fund management, investment holding, and wealth structuring
• Used as a gateway for investment into Africa and Asia

6. Political and Economic Stability

• Stable democracy and legal system
• Resilient economy with key sectors including finance, tourism, ICT, and renewable energy
• Low crime and policies that welcome investors

Besides, Mauritius is no longer considered an offshore tax haven. It complies with international tax standards (OECD BEPS, FATF) and promotes transparent, substance-based taxation.

For business owners wanting a simple and safe base for doing work in the region or around the world, Mauritius has a lot going for it. To make sure you set up your company right and follow all the rules, lots of businesses team up with experts like Offshore Company Services. They're good at setting up companies and helping with corporate stuff in Mauritius and other important places.

=> Full Information: Starting a Business in Mauritius: Opportunities, Costs, and Success