A jurisdiction built for continuity.

For preserving family wealth, planning across generations and structuring cross-border estates, Mauritius combines legal certainty, discretion and real substance.

Aerial view of Le Morne Brabant and the lagoon, Mauritius

Legal framework

Civil and common law, in one system.

Mauritius bridges the civil and common law traditions. Its statutes on trusts, foundations, companies and funds are written for wealth preservation, succession and asset protection.

The Trusts Act 2001 sets out trustee duties, beneficiary rights, and protective and purpose trusts.
The Foundations Act 2012 provides a civil-law vehicle for family and philanthropic structures.
A well-governed environment preserves the settlor's intent across generations.

Tax

Efficient, within a substance-first regime.

Corporate tax	15%, with an 80% partial exemption on qualifying foreign income (effective rate as low as 3%)
Capital gains tax	None
Withholding tax	None on dividends. Interest and royalties paid to non-residents: generally 15%, with exemptions for Global Business companies paying out of foreign-source income and for bank interest, and lower rates under some treaties (PwC Worldwide Tax Summaries, reviewed 15 June 2026)
Exchange control	None; capital moves freely
Tax treaties	More than 45 double-taxation agreements
Non-resident trusts and foundations	Exemptions where settlor, beneficiaries and purposes are offshore

Reforms under the Finance Act 2025, including the Qualified Domestic Minimum Top-Up Tax, apply mainly to large corporate groups and exclude most family wealth vehicles. Economic substance rules require local staff, offices and decision-making, and transfer-pricing documentation is required for related-party transactions.

Discretion and reach

Private by statute. Connected by treaty.

Trusts, foundations and ownership structures are not publicly disclosed; only regulators have access. Protector roles, letters of wishes and flexible trust deeds give families the governance tools they need, with licensed trustees providing checks and balances.

Global business licences, authorised companies, protected cell companies, foundations and trusts give access to African, Indian, Middle Eastern and Asia-Pacific markets through a mature banking system.

Questions we are asked

Frequently asked

Is Mauritius on any grey or black list?

No. Mauritius was removed from the FATF grey list in October 2021 and the EU list in January 2022, and is a member of the OECD Inclusive Framework on BEPS.

Can a non-resident hold assets in Mauritius?

Yes. Non-residents can open investment accounts, and hold assets through trusts, foundations and companies administered by licensed management companies.

Is there capital gains tax in Mauritius?

No. There is no capital gains tax, no withholding tax on dividends and no exchange control. Interest and royalties paid to non-residents are generally subject to 15% withholding tax, with exemptions for Global Business companies paying out of foreign-source income and for bank interest, and lower rates under some treaties. (Source: PwC Worldwide Tax Summaries, Mauritius, reviewed 15 June 2026.)

Mauritius is the jurisdiction. Intrasia is the relationship.

We combine local licensing, Group structuring capability and an independent investment team in one place.

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