Africa focused IFC: 3% to 15% effective CIT via partial exemption. Deep treaty network. English common law GBL framework.
When Mauritius is the right call, and when it is not.
The Mauritius GBL (which replaced GBC1 from 2019) accesses 45 DTAs including India and major African economies. With 80% partial exemption credit the effective rate lands near 3% on qualifying foreign source income.
FSC licensed entities sit on the EU and FATF clear lists since 2021. Mauritius is the standing African PE/VC domicile, with FSC offering EMI and VASP (virtual asset service provider) licences for crypto adjacent fintech.
0% withholding on outbound dividends, interest and royalties combined with the GBL partial exemption regime makes Mauritius a credible IP and royalty hub for African operating subsidiaries.
GBL requires 2 resident directors plus real substance, and incorporation takes 4 weeks with first year cost USD 5K-15K. For a lighter offshore structure look at:
Mauritius is built for treaty flow holding into Africa and India, not as an operating company for EU or US end customers. Stripe and Mercury are unsupported. For operating reach choose:
Working data for Mauritius. Cite check each figure before use.
Mauritius offshore pricing is partner quoted on a per file basis. The headline below is the management company annual bundle (RA + statutory office + company secretary) at market floor. Authorised Company (AC) is the lighter structure; Global Business Company (GBC) is the heavier tax treaty access tier. FSC licence fee billed separately.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.