Mauritius (MU)

Jurisdiction Overview

552 *Legal Person, Resident, Independent Party: Dividends Exemption.
 Data Date: 2019


As of January 2019, the GBL2 regime is abolished and an "Authorised company" regime is available instead. (PWC 2019a) Under the new regime, authorised companies are not considered tax resident of Mauritius, although being incorporated under domestic law. (Id.)(EY 2018) An "authorised company" may not engage in any of the following activities: "Financial services, Carrying out the business of holding or managing or otherwise dealing with a collective investment fund or scheme as a professional functionary, Providing of registered office facilities, nominee services, directorship services, secretarial services or other services for corporations, Providing trusteeship services by way of business" (Forth Schedule of the Financial Services Act, amended 2018). We consider that these activities cover the following sectors: "investment", "banking & insurance", "business services" (with regards to "professional and technical services", the exception covers only certain activities related to the financial sector, other activities such as legal and technical services are in principle allowed). Thus, we consider that all economic sectors other than "investment", "banking & insurance", and "business services" are fully exempt under the "authorised company" regime. It is worth noting that the sectors that are not covered under this regime are otherwise fully exempt.


IBFD 2019d
PWC 2019a
EY 2018