Mauritius
Mauritius is a midshore International Financial Centre, not a zero-tax haven: corporate income tax is 15%, and the 80% partial exemption on certain specified foreign-source income can reduce the effective rate on that income to about 3% — but only for a company that meets the economic-substance conditions, so the ~3% is never automatic. The usual cross-border vehicle is a Global Business Company, incorporated with the CBRD under the Companies Act 2001 and licensed by the FSC under s.72 of the Financial Services Act (USD 500 processing, USD 1,950 annual), administered by a licensed Mauritius management company, tax resident and able to obtain a Tax Residence Certificate for treaty access. An Authorised Company (USD 150 processing, USD 350 annual plus USD 65 to the Registrar of Companies) is the non-resident alternative with no treaty access, and a domestic private company serves onshore business. VAT is 15% and the CBRD annual registration (trade) fee is banded by turnover from Rs 500. English is the language of the legislation, the registry, the FSC and the MRA.
Our fee and the authority’s fee shown as separate lines, with the source for each.
Idea to incorporated, in any country.
Audit-ready books and filings that never slip.
Own the name, the mark and the invention.
The paperwork that keeps a company defensible.
Move goods across borders, fully licensed and certified.
Software that converts, shipped to production.
Qualified demand, measured to revenue.