• Located in a strategic location for doing international business with Africa, Middle East, Europe and Asia.
  • First (1st) in Africa for Ease of Doing Business and thirteen (13th) worldwide as per the World Bank Report
  • A reasonable time difference of only 2 hours in summer and 3 hours in winter with continental Europe.
  • Secure judicial system and trusted legislation framework.
  • The judiciary and the political powers are independent and offer the same guarantees to foreigners as much as the Mauritian citizens.
  • Stability together with political and economical security since independence in 1968.
  • Leading modern infrastructures: international airport facilities, road network, schools, hospitals and clinics, internet.
  • A pool of qualified and high calibre professionals (financial services, commerce, ITC information & communication technology, etc..) together with fully bilingual English-French workforce
  • Labour laws not rigid and recruitment of professional expatriates authorized.
  • Ability to own property through structured legal acquisition with the help of several associates. Thus, allowing the shareholder and immediate family to obtain residency permits.
  • A company can be incorporated within one (1) business day with the Registrar of Companies (ROC)
  • No minimum capital requirement
  • 100% foreign ownership is possible under certain conditions
  • Flat rate of 15% for VAT, Income Tax and Corporation Tax
  • Companies engaged in the export of goods are taxed at 3%
  • 80% of income may be exempt from corporation tax subject to satisfying prescribed conditions as imposed by the competent authorities
  • Domestic companies are subject to a 2% Corporation Social Responsibility tax (CSR). CSR is not applicable for Global Business Companies
  • Tax holidays (between 5 to 8 years) are available for companies operating under certain specific sectors or by virtue of holding a special license
  • Double Taxation Avoidance Agreement (DTAA) signed with 46 countries
  • No Capital Gains and Inheritance Tax
  • No withholding tax on payment of dividend
  • No foreign exchange controls
  • Free monetary movements
  • Retirement in a country reputed for its legendary hospitality, fair climate almost throughout the year and cost of living well below that of Europe
  • Bilingual (French and English) population making it easier to communicate
  • Diverse and multicultural society living in peace and harmony
  • Favourable and secure living environment
  • Medical facilities of international norms, highly qualified medical practitioners and modern infrastructures (in cases of extreme hardship, Reunion island is a mere 45 minutes travel)
  • No tropical diseases necessitating special treatment or vaccination

Foreigners willing to come and live in the beautiful island of Mauritius need to apply for the appropriate residence permit with the Economic Development Board (EDB).
The following options are mostly considered by foreigners as part of their long-term stay in Mauritius:

Integrated Resort Scheme (IRS) and Real Estate Scheme (RES)

A non-citizen also has the opportunity to acquire high-end residential properties under the Integrated Resort Scheme (IRS) and the Real Estate Scheme (RES). The non-citizen and dependents are eligible for a residence permit by virtue of the acquisition under the IRS, RES and PDS schemes when he has invested a minimum amount of USD 375,000. The owners may rent the property, become tax resident in Mauritius and face no restriction on the repatriation of funds or revenue raised from the sale or renting of the property.

Property Development Scheme (PDS)

The Property Development Scheme (PDS), which has replaced the IRS and RES, allows the development of a mix of residences for sale to non-citizens, citizens and members of the Mauritian Diaspora.
A non-citizen is eligible for a residence permit upon the purchase of a villa under the PDS scheme when he has invested more than USD 375,000 or its equivalent in any freely convertible foreign currency.

Smart City Scheme

The Smart City scheme which revolves around the work, life and play concept, incorporates mixed use developments in cosmopolitan conurbations with smart technology and pioneering innovation at their core. The focus is to deliver a happier lifestyle through the development of self-sufficient cities offering integrated sustainable solutions and ensuring minimum wastage and maximum comfort for the long-term benefit of all citizens and the future generations irrespective of social and economic class. Non-citizens may acquire built-up residential properties comprising villas, houses, townhouses, apartments and duplexes.
The acquisition of property under the IRS, RES, PDS and Smart City Scheme grants non-citizens the status of permanent residence as long as they are the owner of the purchased property.


A domestic company is usually set-up to conduct various commercial activities with both residents and non-residents of Mauritius.
However, where the majority of the shares are controlled by non-citizen of Mauritius and the company conducts business principally outside Mauritius, a special category of license (as explained in the other section below) is to be obtained from Financial Services Commission (FSC).
Key features:

  • At least one (1) shareholder
  • At least one (1) resident director (foreign or local)
  • A company secretary is required in case of a one-person company
  • No minimum share capital is imposed
  • A trade license is required in case of specific trading activity
  • Registered office in Mauritius
  • No requirement to submit audited accounts to Registrar of Companies if the annual turnover does not exceed MUR 50 million.
  • Records and Company information are publicly available
  • Can hold immovable property under certain conditions

In 2019, major reforms were introduced in the Global Business Sector, following the Finance Act 2018, to comply with international norms and standards as required by OECD. In addition, the Category 1 Global Business Licence (GBC1) has been renamed as Global Business Licence (GBL) while the Category 2 Global Business Licence (GBC2) has been abolished and a new category of Authorised Company has been introduced. The main changes have been elaborated below for the type of licence to be applied with the FSC.


A company shall apply for a Global Business Licence with the FSC under the following circumstances:

  1. The majority of the shares or voting rights or legal or beneficial interest in the company are held and controlled by non-citizen of Mauritius; and
  2. The Company proposes or conducts business principally outside Mauritius

In addition, following the issuance of the Licence from the FSC, the company shall, at all times:

  1. Carry out its core income generating activities in, or from, Mauritius, as required under the Income Tax Act.
  2. Be managed and controlled from Mauritius; and
  3. Be administered by a management company


A company shall apply with the FSC for authorization as an Authorised Company under the following circumstances:

  1. The majority of the shares or voting rights or legal or beneficial interest in the company are held and controlled by non-citizen of Mauritius;
  2. The Company proposes or conducts business principally outside Mauritius; and
  3. Has its central management and control outside Mauritius


  • Considered to be tax resident in Mauritius
  • Have access to more than 40 DTAA’s signed with European, African, Asian & Middle East countries
  • Chargeable income is taxed at the rate of 15%. However, 80% of certain specified income may be exempt subject to satisfying prescribed conditions of substance
  • Information not publicly available and treated with utmost confidentiality
  • Shall at all times carry its core income generating activities in, or from, Mauritius by:
    1. Employing, either directly or indirectly, a reasonable number of suitably qualified persons to carry out the core activities; and
    2. Having a minimum level of expenditure, which is proportionate to its level of activities (commonly known as ‘’the Enhanced Substance Requirements’’)
  • To be mandatorily administered by a duly approved Management Company;
  • Pre-requisite to ensure management and controlled in Mauritius by;
    1. Having at least two (2) resident directors in Mauritius;
    2. Maintaining, at all times, the principal bank account in Mauritius;
    3. Keeping and maintaining, at all times, the accounting records at the registered office in Mauritius;
    4. Preparing the statutory financial statements and causing such financial statements to be audited in Mauritius; and
    5. Providing for meetings of directors to include at least two (2) directors from Mauritius
  • Highly regulated and monitored to ensure the good repute of Mauritius as an International Financial Centre


  • Need to have a registered agent in Mauritius to administer the Company
  • Not considered to be tax resident in Mauritius
  • Do not have access to the DTAA Mauritius has signed with its counterparties
  • Do not pay Corporation Tax (0%) in Mauritius
  • Annual Tax Return is required to be filed annually with the MRA
  • A Financial Summary is required to be filled annually with the FSC
  • Prohibited from conducting certain activities such as; Banking, Financial Services, Investment Funds, Fiduciary services and others the FSC may determine as being detrimental to the good repute of Mauritius as a centre for financial services or contrary to public interest

Genuine recommendation, secured information, experience, with the Swiss rigor and discretion! Domiciliation and related services

  • Assistance for the opening of bank account, acting as a liaison between key fiduciaries and property agents
  • Recommendation and assistance for the incorporation of Domestic and Global Business Companies
  • Act as a facilitator / intermediary for all your personal and business affairs
  • Assistance for the relocation and arrangement for occupational & residence permit
  • Facilitate all administrative transactions and property acquisition under the relevant schemes

Relocation and/or expatriation

  • Taking care of all the administrative aspect of the relocation
  • Assisting clients of all practicalities linked to expatriation including but not limited to: purchasing property, motor vehicle, insurance, schooling, medical assistance etc…
  • Close monitoring and guidance provided upon arrival

Concierge Services

  • Hotel & resort arrangements VIP services
  • Logistical support during your absence or presence
  • Full preparation of the residence prior to arrival
  • Looking after family, friends or clients during your absence or presence
  • Daily follow-up, assistance and on-going support
  • Arranging for both private and public events, presentations, scheduling appointments, seminars etc…
  • Air ticket and car rental arrangements

Your Incredible (Mauritius) shall provide assistance and advice during all your applications, meetings and official visits and we provide continuous support once you are settled in the country.

IRS : Integrated Resort Scheme
RES : Real Estate Scheme
PDS : Property Development Scheme
EDB :  Economic Development Board
ROC : Registrar of Companies
FSC : Financial Services Commission (The regulator for all non-banking, i.e. Global Business, and insurance services)
MRA : Mauritius Revenue Authority (The local tax administration office)
DTAA : Double Taxation Avoidance Agreement

Economic Development Board:
Financial Services Commission:
Mauritius Revenue Authority
Registrar of Companies: