Mauritius continuously strives to improve its attractiveness by being forward-looking. Mauritius has progressed from the 20th place in 2019 to the 13th place in the latest World Bank Ease of Doing Business Report. 

• GBC2 are tax exempt.
• GBC1 are subject to low tax rates.
• No withholding tax on remittance of branch profits.
• No withholding tax on interest, royalties and dividends.
• No capital gains tax.
• No limit on the carry forward of tax losses.
• Royalties, interest and service fees payable to foreign affiliates are allowed as expenses provided they are reasonable and correspond to actual expenses incurred.
• Investment tax credit of 10% for capital expenditure.
• Interest paid on deposits in Category 2 banks are tax exempt.
• No estate duty, inheritance, wealth or gift taxes.
• No stamp duties, registration duties and levy.
• Zero rated Value Added Tax for global business transactions.