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Mauritius: Offshore Legal and Tax Regimes

Offshore Operations

The various forms of offshore entity in Mauritius are limited as regards the trading they can do in the jurisdiction, but not as regards the running of their businesses from Mauritius.

The business of an offshore company must be conducted in foreign currency other than for day-to-day transactions; and offshore companies must not do business in Mauritius, other than to take professional advice, employ local labour, and to rent property.

Companies in the Export Processing Zone and the Export Services Zone are allowed, with permission, to conduct 10-20% of their trading domestically; but profits raised in this way will be taxed according to the normal domestic regime.



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