Mauritian entities carrying on global business enjoy a large number of fiscal and other incentives, the more important ones are summarized below.

• Global Business Category 1 companies are liable to pay tax at 15% on net operating income with credit for actual foreign tax paid or if lower deemed tax paid on foreign source income, which reduces the effective tax rate to a maximum of 3%.
  
  
• Trusts are at par with other corporations and thus benefit from the Mauritian double tax treaty network.
  
  
• Trusts may elect for tax exemption.
  
  
• Global Business Category 2 companies are tax exempt.
  
  
• There are no other "hidden costs" such as stamp duties or levies.
  
  
• No withholding taxes are levied on dividends, interests and royalties.
  
  
• Capital gains on disposal of securities and other movable property are exempted from taxation.
  
  
• Inheritance of shares is not subject to estate duty or cumbersome formalities.
  
  
• Expatriate employees pay income tax at a maximum of 15%.
  
  
• Global business companies can secure occupation and residence permits for employees earning USD1000 monthly.
  
  
• No exchange control.