Mauritius continues to position itself as a leading international financial centre for fintech innovation,
supported by a progressive regulatory framework and a competitive tax environment.

A Competitive Effective Tax Rate of Approximately 3%

Under Mauritius’ Partial Exemption Regime (PER), qualifying companies engaged in prescribed activities may benefit from an 80% exemption on certain categories of income.

Given the standard corporate income tax rate of 15%, this results in an effective tax rate of approximately 3% on eligible income streams, subject to the satisfaction of substance requirements.

This incentive significantly enhances Mauritius’ attractiveness for fintech, artificial intelligence and digital financial services businesses seeking a tax-efficient jurisdiction with strong regulatory oversight.

A Strong Regulatory Framework for Fintech

Mauritius positions itself as a hub for financial innovation and regulatory excellence. With a world-class regulatory framework to cater for virtual assets, the Payment Intermediary Services and Robotic and Artificial Intelligence Enabled Advisory Services, the island continues to further develop and strengthen its fintech proposition.

Mauritius is committed to fostering growth in emerging industries like fintech, robotics and artificial intelligence for Investment advisory, and AI, making it even more attractive for businesses looking to scale in a dynamic and supportive ecosystem.