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Tax regime of consultants International based in Mauritius
Mauritius attracts many consultants International thanks to a environment taxation particularly advantageousThe island offers a combination unique ofoptimization tax, of simplicity administrative and credibility international here processes the status of Consultant in real opportunity strategic.
The attractive tax framework for consultants
The consultants International based in Mauritius benefit of a tax system transparent with a rate ofImposition 15% on income, the same for the private sellers and companies. This simplicity eliminates the mechanisms complex and guarantees a predictability Total tax. The absence of withholding tax on the dividends, the exoneration full of capital gains and the absence of a wealth tax create a environment optimal tax treatment for professionals self-employed generating income International.
The Global Business Company for the consultants
The structure preferred some consultants International The Global Business Company remains. This entity regulated by Financial Services Commission allows us to bring back the rate ofImposition effective at 3% thanks to the 80% exemption on qualified foreign-source income. For a Consultant billing clients for their services International, this optimization represents an advantage competitive decisive. The GBC nevertheless imposes a substance economic real with two Directors residents, a Mauritian bank account and minimum local expenditure of $15000 annually for service activities.
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The Authorized Company like alternative
The consultants generating moderate incomes can opt for theAuthorized Company, structure non-resident fiscally offering a exoneration total on foreign income. This option is suitable. particularly to professionals residing in courts to taxation advantageous, thus avoiding substance costs economic MauritianThe AC requires effective management outside of Mauritius, but eliminates all obligation local presence substantial.
Residence permits for consultants
Mauritius facilitates theinstallation some consultants via theOccupational Valid permit 10 years, obtained from the very creation ofevolveThis permit covers the Consultant and his family, providing a living environment something exceptional for you combining infrastructure modern, connectivity Internet performing and a tropical quality of life. After three years, a permanent residence permit of 20 years becomes accessible.
Benefits operational concrete
The consultants appreciate the network of corporate conventions. tax Mauritian women covering more than 45 countries, eliminating the double Imposition on their income InternationalThe Mauritian banking system offers accounts multi-currency facilitating the transactions internationallywhile the free repatriation guaranteed benefits flexibility financial total. The costs operational remain competitive with office rents affordable and total Infrastructure digital comparable to European standards, positioning Mauritius as an ideal hub for the consultants targeting African markets and Asian.
💼 Tax Regime for Consultants in Mauritius
A complete guide to tax structures and advantages
📊 Tax Rate
15 %
Unified standard rate for individuals and companies
✨ With GBC
3%
Effective rate thanks to the 80% exemption
🎯 With AC
0%
Exoneration total on foreign income
🏢 Global Business Company (GBC)
👥 Directors
Minimum 2 Directors residents in Mauritius
🏦 Bank
USER LOGIN compulsory in bank Mauritian
💰 Expenses
Minimum $15000 annual service fee
📋 Audit
États financial IFRS audited required
🌍 Treaties
Access to +45 corporate conventions. tax
📊 FSC
Regulation by Financial Services Commission
📄 Authorized Company (AC)
✅ Structure
Non-resident fiscally in Mauritius
🚫 No substance
Noobligation local presence
🌐 External Management
Effective management outside of Mauritius
⚠️ No treaties
No access to corporate conventions. tax
💼 Reduced costs
Moderate costs without local substance
🎯 Ideal for moderate incomes
For consultants self-employed mobile
✨ Tax Advantages
🔹 0% withholding tax on dividends
🔹 0% tax on capital gains
🔹 0% wealth tax
🔹 Free repatriation profits
🔹 Bank accounts multi-currency
🏡 Residence Permit
📌 Occupational Valid permit 10 years
📌 Cover Consultant and family
📌 Residence permanent bases after 3 years
📌 Quality of life exceptional
📌 Infrastructure modern digital
🎯 Which Structure to Choose?
GBC – High Volume
Recommended to consultants with income important
✓ Effective rate 3%
✓ Credibility FSC
✓ Access to tax treaties
AC – Moderate Income
Ideal if residing in jurisdiction favorable
✓ Exoneration total 0%
✓ Reduced costs
✓ Management relocated
Evolutionary Approach
Start AC then migrate to GBC
✓ Flexibility maximale
✓ Adaptation according to growth
✓ Optimization keep on going
🌍 Geostrategic Positioning
A natural hub between Africa, Asia and Europe with over 45 bilateral tax treaties to avoid double taxation
Setting up your business in Mauritius: a simplified process
Mauritius makes it easier remarkably theincorporation byBUSINESSES for investors InternationalThe island allows a shareholding 100% foreign investment with no minimum capital requirement. democratizing thus access to this tax hub privileged the consultants International have mainly of two vehicles: the Domestic Company for a mixed activity local-internationaland the Global Business Company for operations exclusively offshore with optimization maximum tax.
The requirements of governance adapted for foreigners
In contrary to others courtsMauritius does not impose a residency requirement compulsory for shareholders and a Consultant international can hold 100% of the capital while residing abroad. bonds de governance vary depending on the structure: the Domestic Company requires at least one administrator Mauritian resident, while the Global Business Company requires two to guarantee substance economic. Each company must also appoint a qualified Company Secretary, usually resident, responsible for maintaining the records statutory and formalities administrative with the Registrar. Since 2020, the designation of Authorized Officer within 14 days of theincorporation ensures the transparency vis-à-vis the authorities for the fight anti-money laundering.
Constitution of a Domestic Company: speed and simplicity
The creation of a Domestic Company is carried out directly with Corporate and Business Registration Department. After reservations optional the name, the promoter submits a file including the business plan, the online form byincorporation specifying the planned activity, the identity of the administrators and secretary, and as consents signed and copies of passports. The costs ofregistration amount to approximately 3000 Rs ($65 to $70), allowing obtaining the rapid Certificate of Incorporation with assignment of a Business Registration Number. The formalities post-incorporation include obtaining a Trade License depending on the activity, opening a bank account and setting up compliance tax with the Mauritius Revenue Authority.
Global Business Company: a structured process with flawless compulsory
The GBC requires inevitably theintervention of Management Company approved by Financial Services Commission. This partner local manages theentirety of the process: reservations of the name, constitution of the license file including detailed business plan, organizational chart and complete KYC documents, then submission to the FSC for approvalOnce the agreement is reached, theincorporation with the Registrar leads to the issuance of the a certificate byincorporation and the Global Business Licence. The Management The company then ensures the supply on both administrators Residents required, the Mauritian head office, the secretariat legal and the opening of the local bank account an essential. Substance requirements economic impose minimum local expenditures of $12000 annually for a holding company or $15000 for an active entity, including potentially le Recruitment specialist of employees Mauritians.
➡️ Find out everything about our services for setting up a business or company here.
costs transparent et predictable
The Domestic Company offers moderate costs: approximately $500 annually for the secretary$1000 to $2000 for theadministrator resident, and a few hundred dollars for the Annual Return, plus the fees accountants variables. GBC involves investments higher justified by its advantages: fees annual of the Management Company between $3000 and $5000, FSC royalty from $1500 to $1950, audit compulsory $1300 to $2000 for a small structure, plus essential expenses economic $12000 to $15000 minimum. These costs are largely offset by theoptimization a 3% effective tax rate and access to treaties International for consultants generating income significant.
Un flawless professional at each step
Although these requirements may seem “technical” detectors., the consultants International benefit of ecosystem professional mature in Mauritius. The Management Approved companies, firms legal specialized et providers corporate services provide a flawless complete since the structuring initial until the compliance keep on going. This Infrastructure Professional processes la complexity apparent in a fluid process, allowing to consultants from focus on their core business while local experts manage all the formalities regulatory, fiscal and administrative.
Residence permit for investors real estate
The customer of a good real estate in Mauritius opens directly access to a permanent residence permit. Regional programs IRS, RES, PDS or R+2 can to obtain this status upon purchase of a property with a minimum value of $375000. This permit remains valid as long as you retain ownership of the property and extends automatically to your spouse and dependent children. You benefit the right to reside, work and invest freely in Mauritius without require byOccupation permit additionalwhile gaining tax residency Mauritian and its advantages. Renting out your property generates income. Additional optimized fiscally.
➡️ For an in-depth study of the investor permit, this link is for you.
Premium Visa for teleworkers and active retirees
The Premium Visa offers a one-year residence permit renewable intended for professionals en teleworking, freelancers and retirees. The criteria ofeligibility require Minimum monthly income of $1500 or savings of $18000 in a bank account. Remote work is permitted with clients located outside of Mauritius. Documents industries to ensure include travel and health insurance, proof of accommodation, valid passport and airline tickets round tripThis visa also extends to family members via a dependent visa. facilitating another expatriation A complete family holiday in an idyllic tropical setting.
➡️ Understanding the premium visa has never been easier. Follow this link.
Retired license for a installation fashion industry
Retirees aged at least 50 years gain access to a residence permit 10 years renewable en transferring $2000 monthly or $24000 annually in a Mauritian bank account. This permit confers tax residency. Mauritian with its advantages substantial, and extends to the spouse, children under 24 years and grandchildren via permits dependent of the same duration. This solution allows you to enjoy the tropical climate, political stability and optimized taxation for a peaceful retirement.
➡️ Learn more about the retired license, follow this link.
Permits self-employed to consultants et freelancers
This permit of 10 years renewable is aimed at entrepreneurs individual et consultantsObtaining the permit requires a business plan approved by the EDB and the PIO, and an initial transfer of $50000 to a Mauritian bank account.evolveand three letters of intent, two of which were from local clients. performances commercial The requirements include a minimum turnover of Rs 750000 in the first year and Rs 6000000 cumulatively over five years. After five years with an annual income of at least Rs 3000000 or Rs 15000000 cumulatively, you are eligible for a permanent resident permit. 20 years.
➡️ Understanding the independent license has never been easier. Follow this link.
Permits investor to entrepreneurs ambitious
The license investor valid 10 years requires an approved business plan, an initial deposit of $50000 and performances commercial robust: 1500000 Rs in turnover in the first year, reaching 20000000 rupees accumulated over five years. The residence permanent bases de 20 years becomes accessible After five years with an annual turnover of 15000000 Rs or a cumulative turnover of 75000000 Rs. This permit also covers the spouse and dependent children, offering a complete solution for building a successful business in Mauritius.
➡️ To understand the investor permit in detail, this link is for you.
Your partner for an installation successful in Mauritius 🌴
As we have seen, Mauritius offers a tax framework something exceptional for you for consultants International with structures optimized like the GBC at 3% effective or the AC at 0%. But transform these advantages theoretical In practice, this requires specialized local expertise. It is precisely our mission at Expatriation-Maurice : transform your projectinstallation guaranteed success, without stress or complications administrative.
Constitution of your evolve et optimization tax 💼
You want to create your GBC for benefiting Should you opt for the 3% effective rate or a simpler structure? We handle the...entirety of the process: analysis of your activity for identifier the optimal structure, drafting of the business plan in accordance with FSC requirements coordination with Management Approved companies, implementation of administrators residents, opening a Mauritian bank account and managing all the formalities until you obtain your license. You start your business at once, in all compliance.
➡️ Details on our services for setting up a business or company are here.
Obtaining your customized residence permit ✈️
Whether you are Consultant eligible for the permit self-employed with a transfer of $50000, investor aiming at the permit of 10 years, retired for more than 50 years or buyer real estate starting from $375000, we let's identify the license corresponding perfectly to your profile. Our flawless cover the constitution complete file, the validation some supporting documentsexchanges with the authorities and follow-up up to deliverance of your license. Your family also benefits from the licenses. dependent associates.
Installation complete turnkey solution 🏠
Beyond the aspects administrative and tax, we orchestrates Your arrival in every detail: accommodation search corresponding to your criteria with physical visits or virtual, negotiation of the lease and preparation of the accommodation before your arrival, registration your children's schooling in the institutions French ou International, import en compliance of your pets with management of the quarantine compulsoryand opening your bank accounts the staffYou settle into a environment totally ready.
Investments real estate and rental management 🏘️
For consultants wish invest in thereal estate Mauritian and obtain the associated residence permit, we offer a hunter service self-employed without commission : selection of IRS, PDS or Smart City properties, checks legal thorough, negotiation advantageous et flawless complete notarial services. Our premium rental management service then maximizes the profitability of your property during your absences, with selection rigorous some tenants et maintenance Professional.
Un flawless in your language transparent 🤝
Our added value lies in our knowledge depth within the Mauritian framework and our network of qualified local experts. Each project benefits from monitoring Tailored, An transparency total and of a proactivity constant. You are never alone in facing the complexities administrative We are your trusted local guide for shape your new life fiscally optimized in Mauritius.
