Why Mauritius Works for Tech, PE & Global Subsidiaries — And How Clinton Consultancy Helps

By ClintonOur Publications

Mauritius has become a preferred Africa-gateway for technology firms, private equity funds, and multinational subsidiaries. The island offers stable regulation, predictable taxation, deep financial services, and a growing digital ecosystem centered around Ebène Cybercity. It’s also advancing a national Digital Mauritius 2030 agenda across digital government, infrastructure, innovation, talent, and cybersecurity—making it a pragmatic base for regional scale-ups.

Why Companies Choose Mauritius

1) Predictable tax & structuring options

  • Global Business Company (GBC): Corporate tax 15% with access to an 80% partial exemption on certain qualifying income (subject to substance requirements), yielding an effective rate near 3%–3.4%.

  • Authorised Company (AC): Treated as non-resident in Mauritius for tax; income from foreign sources is not taxed in Mauritius (no access to tax treaties). Useful for certain holding/agency models where central management remains outside Mauritius.

  • Substance: To keep a GBC and benefit from exemptions, companies must show local substance (e.g., resident directors, local board meetings, CIGA performed in/ from Mauritius, maintained bank account, audited financials).

2) Residency & talent mobility
Mauritius offers Occupation Permits (OP) for investors, professionals, and self-employed—streamlined through the Economic Development Board (EDB). Current investor pathways include proof of funds and investment thresholds with timelines set by EDB/Passport Office guidance.

3) Freeport & export facilitation
For regional logistics/e-commerce, Freeport schemes provide duty-free/VAT-free imports and a 3% corporate tax rate for eligible export activities.

4) Data protection & compliance
Mauritius runs a GDPR-aligned Data Protection Act 2017 with obligations on controllers/processors (including mandatory DPO in specified cases). Good fit for cloud/fintech and data-rich operations.

5) Policy momentum for tech
Government and industry continue to invest in Ebène Cybercity and national digital infrastructure, with programs to expand digital’s GDP contribution and strengthen cyber resilience.

Who’s Setting Up in Mauritius?

  • Technology companies (software, fintech, SaaS, AI, BPO) seeking a stable base for Africa/Indian Ocean operations.

  • Private equity, funds & asset managers using the GBC framework and FSC licensing to structure Africa-focused vehicles.

  • International trading & logistics using Freeport regimes for re-exports and regional warehousing.

  • Headquarters & service centers leveraging bilingual talent (EN/FR) and mature business infrastructure in Ebène.

About Clinton Consultancy

Clinton Consultancy is arguably the most networked law firm and consultancy house on the African continent, with deep relationships across jurisdictions and an unmatched ability to operate seamlessly between local realities and international expectations. UK- and Africa-trained, our leadership brings together lobbying expertise, regulatory insight, and a track record of delivering outcomes in high-stakes environments. We create bespoke packages tailored to each client’s needs — whether structuring market entry, securing licences, resolving disputes, or managing multi-country compliance. We model our service on the Big Four consulting houses, offering comparable quality and breadth of service, but at more competitive and accessible rates, thanks to our lean structure and localised efficiency. Our consultants and legal partners have previously worked for global leaders such as PwC and other top-tier advisory firms, giving our clients international-standard advisory support anchored in African market realities.

What Clinton Consultancy Does (End-to-End)

Structuring & Incorporation

  • Advise on GBC vs AC based on your footprint, substance, and treaty needs; coordinate licensed Management Company and FSC application for a Global Business Licence (GBL).

  • Draft governance and substance plans (resident directors, board cadence, on-island CIGA, accounting/audit).

Regulatory & Licensing

  • FSC liaison (funds, fintech/financial services), register controllers/processors under DPA 2017, and implement privacy governance.

  • Freeport operator/user onboarding where export models qualify.

Immigration & Mobility

  • Occupation Permit strategy for founders and key staff (investor/professional/self-employed routes), plus dependent processes.

Banking & Finance Ops

  • Bank account opening, treasury policy, and local compliance calendars (returns, audits, annual fees).

Transactions, DD & Disputes

  • Due diligence (ownership, litigation, regulatory standing, AML/KYC posture).

  • Deal support (contracts, risk allocation, regulatory approvals).

  • Litigation/arbitration management and cross-border asset recovery when things go sideways.

Ongoing Compliance

  • Annual licence renewals, board support, audit coordination, tax/returns, and monitoring of Budget and regulatory updates that affect substance, directors, and fees.

Typical Set-Up Path (Illustrative)

  1. Scope & structure: Choose GBC (treaty access + partial exemption) or AC (non-resident model).

  2. Incorporate & substance: Appoint resident directors, open local bank, plan CIGA, and select auditors.

  3. FSC licence (as needed): Funds/fintech/financial services submit through a Management Company.

  4. OP/residency for founders/key hires; align HR, payroll, and contracts.

  5. Data protection & security baselining under DPA 2017; designate DPO where required.

  6. Optional Freeport onboarding for logistics/export models.

FAQs (Fast Facts)

  • Corporate tax: 15% headline; exporters and certain income streams can reach 3%–3.4% effective with exemptions/substance.

  • Treaty access: GBC only (subject to residence/substance). AC has no treaty access and is non-resident.

  • Directors: GBL holders must maintain at least two directors (recent budget clarifications tighten governance).

  • Digital ecosystem: Ebène Cybercity + national Digital Mauritius programs support tech expansion.

Contact Clinton Consultancy

Planning a Mauritius entry or restructure for tech, PE/funds, or a regional subsidiary? Let’s map it out.

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