Category: Business & Investment

Mauritius banks can now buy, hold, and sell gold, silver, and platinum. They can open accounts denominated in precious metals. They can store your valuables in safety vaults. These aren’t aspirational policy announcements – they’re statutory powers granted under the Finance Act 2025. Combined with new Freeport provisions for art, wine, and collectible auctions, the […]

Mauritius has implemented OECD Pillar Two. The Finance Act 2025 introduces a Qualified Domestic Minimum Top-Up Tax (QDMT) that ensures multinational enterprise (MNE) groups with revenue of EUR 750 million or more pay a minimum effective tax rate of 15% on their Mauritius-sourced profits. This is a pragmatic move, not a generous one. By adopting […]

The Finance Act 2025 rewrites the Mauritius occupation permit framework from scratch. Any guide written before August 2025 is working from superseded rules. If you are a foreign investor, professional, or self-employed person planning to work in Mauritius, the changes are substantial. The new system introduces two investor tiers with different capital and turnover requirements, […]

Mauritius still has no capital gains tax, no inheritance tax, and a remittance basis for foreign income. The Finance Act 2025 leaves all of that intact – but it adds new layers to the tax system that affect high earners and certain business sectors. Personal income tax, which moved from a flat 15% to progressive […]

Mauritius Finance Act 2025: The Complete Picture Over 60 existing Acts amended in a single piece of legislation. Immigration, taxation, banking, customs, gambling regulation, public finance, company law. The Finance Act 2025 (Act No. 18 of 2025, assented 8 August 2025) is the most sweeping economic legislation Mauritius has passed in years. Some of the […]

The Mauritius Occupation Permit has three categories – Investor, Professional, and Self-Employed. If you are a freelancer, independent consultant, or solo service operator who wants to base your practice in Mauritius legally, the Self-Employed route is the most direct option. It gets less coverage than the other two categories, but for one-person service businesses it […]

No capital gains tax. No inheritance tax. No wealth tax. A remittance basis that keeps foreign income outside the net as long as it stays outside the country. On paper, the Mauritius tax system looks almost too good. And for internationally mobile people, it genuinely is one of the better ones in the world. But […]

Low taxes, no capital gains, gateway to Africa – when you first look at incorporating a company in Mauritius, it sounds almost too clean. It is not. The framework is solid, the process takes days rather than weeks, and a company can be 100% foreign-owned with no minimum capital requirement. Below: every business structure available […]