Global entrepreneurs and wealth managers increasingly favour an offshore company setup in Mauritius, not for secrecy or simplicity, but for substance, resilience, and strategic positioning in a post-BEPS world. Mauritius no longer fits the old model of “tax haven.” Instead, it stands as a fully compliant, forward-facing jurisdiction aligned with OECD, FATF, and EU standards.
Here’s why experienced investors still turn to Mauritius when precision and credibility matter.
Jurisdictional Integrity Post-BEPS
In a landscape reshaped by Base Erosion and Profit Shifting (BEPS) regulations, offshore jurisdictions have lost relevance unless they offer real substance. Mauritius has embraced these changes, requiring actual local presence, resident directors, qualified staff, core income-generating activities, and board-level decisions conducted on-island. This positions Mauritius as a “midshore” jurisdiction, transparent, respected, and tax-efficient, without inviting regulatory scrutiny.
Reputation vs. Utility: Why Not Just Choose the BVI?
Mauritius offers more than just tax advantages; it offers global recognition. While traditional jurisdictions like the British Virgin Islands are under pressure from blacklisting and loss of banking relationships, Mauritius is an active participant in over 45 DTAAs. That’s critical if you’re seeking treaty benefits for holding structures, IP vehicles, or investment platforms targeting Africa or Asia.
Precision Structuring for African Expansion
Mauritius is not a one-size-fits-all solution; it excels when used strategically. If your firm seeks African exposure (in mining, fintech, logistics, etc.), routing investment through a GBC enables lower withholding tax rates, capital gains protection, and currency repatriation flexibility. A GBC in Mauritius is specifically structured to handle complex, multi-jurisdictional deals in frontier markets with minimal friction.
Tax Neutrality, Not Evasion
Mauritius is tax-neutral in a way that global funds and corporate groups require. It allows investors to avoid double taxation, not dodge tax entirely. The 15% corporate rate is often reduced via foreign tax credits but requires proper documentation, audited financials, and a registered management company. In other words, it rewards compliance, not concealment.
Banking Access and Regulatory Clarity
Mauritius remains one of the few offshore centres where setting up bank accounts is still feasible without onerous delay, if due diligence is sound. The Financial Services Commission offers a well-defined roadmap for licensing, annual filings, and reporting, minimising grey areas that could trigger red flags with correspondent banks or tax authorities.
An offshore company setup in Mauritius is no longer just about location; it’s about regulatory legitimacy, operational efficiency, and international interoperability. For businesses seeking real longevity and global relevance, it’s a choice based not on cost, but on credibility.
