🇲🇺India / Africa treaty gateway
Mauritius — Gateway to India & Africa at 3% Effective Tax
Mauritius is a strategically positioned mid-shore jurisdiction — a full member of the IOC, SADC, and COMESA, and home to unique tax treaties with India and many African nations. The Global Business Company (GBC) pays 15% headline CIT with an 80% exemption on specified foreign-source income, bringing the effective rate to 3%.
Corporate tax
15% (effective 3% with 80% foreign-income exemption)
VAT / Sales tax
15%
Setup time
2–3 weeks
Cost from
USD 3,200
Remote setup
Yes