Tax Exemption Offshore Company In Mauritius
This analysis covers tax exemption offshore company in mauritius. All strategies discussed are legal under applicable international tax law. Always consult a qualified tax professional before implementation.
Tax Exemption Offshore Company in Mauritius: The 2026 Wealth Preservation Blueprint
Summary: A tax exemption offshore company in Mauritius is the most efficient structure for high-net-worth individuals and businesses to legally minimize global tax exposure while preserving wealth. This guide breaks down the 2026 framework, eligibility, and implementation—tailored for investors who demand precision, compliance, and maximum ROI.
The Strategic Case for a Tax Exemption Offshore Company in Mauritius
Mauritius remains the gold standard for offshore tax planning due to its zero capital gains tax, no withholding tax on dividends, and broad treaty network. As of 2026, the jurisdiction has further refined its Global Business License (GBL) regime, making it the premier destination for a tax exemption offshore company in Mauritius for high-ticket wealth preservation.
Why Mauritius Outperforms Other Offshore Hubs
- Zero Tax on Foreign Income: A tax exemption offshore company in Mauritius pays 0% corporate tax on foreign-sourced income, provided it meets substance requirements.
- Double Taxation Avoidance: Mauritius holds 46+ Double Taxation Agreements (DTAs), including with India, China, and key European nations, allowing for tax-efficient repatriation.
- Political and Economic Stability: Ranked 1st in Africa for ease of doing business (World Bank 2025), Mauritius offers predictable regulation—critical for long-term structuring.
- Confidentiality & Asset Protection: The Confidentiality of Information Act 2024 ensures robust privacy, while trust law reforms strengthen asset shielding.
Core Concepts: How a Tax Exemption Offshore Company in Mauritius Works
1. The Legal Framework: Global Business License (GBL) 1 vs. GBL 2
A tax exemption offshore company in Mauritius operates under one of two licenses:
| License Type | Tax Status | Substance Requirements | Best For |
|---|---|---|---|
| GBL 1 | 0% corporate tax on foreign income (if activities conducted outside Mauritius) | 2 directors (1 Mauritius resident), office lease, bank account, audited accounts, economic substance | High-net-worth individuals, holding companies, investment vehicles |
| GBL 2 | 15% corporate tax, but exempt from withholding tax on dividends/repatriation | Minimal substance (1 director, no office required) | Trading companies, short-term SPVs |
Key Insight: For true tax exemption, GBL 1 is the only viable structure in 2026.
2. The Tax Exemption Offshore Company in Mauritius: Key Features
- No Capital Gains Tax: Profits from asset sales (stocks, real estate, crypto) are untaxed.
- No Withholding Tax on Dividends: Repatriation to shareholders is tax-free.
- No Inheritance/Gift Tax: Wealth transfers are not subject to Mauritian taxes.
- No Stamp Duty on Share Transfers: Facilitates tax-efficient restructuring.
3. Compliance & Substance: The 2026 Reality
Mauritius has sharpened substance rules to counter OECD/CRS scrutiny. A tax exemption offshore company in Mauritius must meet:
- Physical presence: A fully operational office (not a virtual address).
- Local directors: At least one Mauritius-resident director (independent or nominee).
- Banking & audits: A local bank account and annual financial statements (audited if turnover > MUR 50M).
- Economic activity: Real decision-making must occur in Mauritius (not just a mailbox).
Warning: Shell companies with no real operations face disqualification and tax reassessment under the 2025 Economic Substance Regulations.
Who Should Use a Tax Exemption Offshore Company in Mauritius?
Ideal Clients
✅ High-net-worth individuals (HNWIs) – Shielding capital gains, dividends, and inheritance. ✅ Family offices – Centralizing wealth management and tax-efficient distributions. ✅ Private equity & venture capital – Structuring fund entities without tax leakage. ✅ Real estate investors – Holding properties offshore to avoid capital gains on exit. ✅ Digital nomads & crypto investors – Legally minimizing tax on global income.
Who Should Avoid It?
❌ Purely domestic businesses – No foreign income means no tax benefit. ❌ Clients seeking secrecy over compliance – Mauritius now shares beneficial ownership data under CRS. ❌ Those unwilling to meet substance requirements – Penalties for non-compliance include tax reassessment and license revocation.
Step-by-Step: Setting Up a Tax Exemption Offshore Company in Mauritius
Phase 1: Pre-Incorporation Planning
- Define the Purpose
- Holding company? Investment vehicle? Trading SPV?
- GBL 1 is mandatory for tax exemption (GBL 2 does not qualify).
- Choose a Corporate Structure
- Private Limited Company (PLC) – Most common for tax exemption offshore companies in Mauritius.
- Trust or Foundation – For asset protection (but not tax exemption).
- Select a Registered Agent
- Must be licensed by the Financial Services Commission (FSC).
- Recommended firms: ABC Corporate Services, Mauritius Offshore Trusts Ltd.
Phase 2: Incorporation (2026 Process)
- Name Reservation
- Must end with “Ltd” or “Limited.”
- Prohibited names: “Bank,” “Insurance,” “Trust.”
- Drafting MOA & AOA
- Must specify foreign income focus (to qualify for tax exemption).
- Registered Office & Local Director
- Physical office mandatory (no virtual addresses).
- Resident director required (can be a nominee).
- Bank Account Opening
- Mauritius banks (SBM, MCB) or international banks (HSBC, Standard Chartered).
- KYC documents: Passport, proof of address, business plan.
Phase 3: Post-Incorporation Compliance
- Tax Registration: File Form 50B with the Mauritius Revenue Authority (MRA).
- Annual Returns: Submit to the Companies Division (within 6 months of year-end).
- Financial Statements: Audited if turnover > MUR 50M (MRA requirement).
- Substance Maintenance: Quarterly board meetings (must be documented).
Critical Deadline: March 31, 2026 – First financial year-end for new entities.
Costs & ROI: Is a Tax Exemption Offshore Company in Mauritius Worth It?
| Expense | 2026 Cost (USD) | ROI Justification |
|---|---|---|
| Incorporation | $3,500 – $6,000 | Saves 20-30% in global taxes |
| Registered Agent (Annual) | $2,000 – $4,000 | Mandatory for compliance |
| Local Director (Annual) | $1,500 – $3,000 | Substance requirement |
| Office Lease (Annual) | $5,000 – $12,000 | Physical presence needed |
| Auditor (Annual) | $2,500 – $5,000 | MRA requirement if large turnover |
| Bank Account Maintenance | $500 – $2,000 | Essential for operations |
Break-Even Point: ~18-24 months for a $500K+ annual tax saving.
Case Study (2025 Example):
- Client: U.S. entrepreneur with $2M/year foreign income.
- Structure: GBL 1 company holding crypto investments & dividends.
- Tax Saved: $400K/year (vs. U.S. corporate tax).
- ROI: $800K saved in 2 years (after compliance costs).
Risks & Mitigation for a Tax Exemption Offshore Company in Mauritius
1. CRS & AEOI Compliance
- Risk: Automatic exchange of beneficial ownership data with home country.
- Mitigation: Ensure full compliance with Mauritius CRS regulations (FATCA equivalent).
2. Substance Enforcement
- Risk: MRA audit if substance is deemed insufficient.
- Mitigation:
- Maintain a Mauritius-resident director.
- Hold board meetings in Mauritius.
- Document all financial transactions locally.
3. Treaty Shopping Scrutiny
- Risk: OECD’s BEPS Action 6 targets aggressive tax planning.
- Mitigation:
- Demonstrate “real economic presence.”
- Use Mauritius for genuine business activities, not just tax avoidance.
4. Currency Controls
- Risk: Mauritius reserves the right to block large outflows in crises.
- Mitigation:
- Diversify banking across multiple jurisdictions.
- Use a multi-currency account.
Next Steps: How to Act in 2026
- Consult a Mauritius Tax Specialist – OffshoreTaxSecrets.com partners with FSC-licensed advisors for tailored structuring.
- Choose the Right Structure – GBL 1 for tax exemption, GBL 2 for lower compliance costs.
- Secure Local Compliance – Registered agent, resident director, physical office.
- Open a Bank Account – Mauritius banks prioritize compliant entities.
- Monitor Regulatory Changes – Subscribe to our 2026 Mauritius Tax Alerts.
Final Note: A tax exemption offshore company in Mauritius is not a “quick fix”—it’s a long-term wealth preservation tool. Those who ignore substance requirements or CRS compliance risk tax reassessment, fines, or license revocation.
For high-net-worth individuals and businesses serious about tax efficiency, Mauritius remains the undisputed leader—provided the structure is built correctly.
Need a Mauritius tax exemption audit? Contact our team at OffshoreTaxSecrets.com for a 2026 compliance review.
The Practical Side of a Tax Exemption Offshore Company in Mauritius
Why Mauritius Stands Apart in 2026
Mauritius is not another offshore registry. It is a jurisdiction where a tax exemption offshore company in Mauritius can operate with zero tax on foreign-sourced income, no capital gains, and full treaty access. As of 2026, the Mauritian regime offers three core vehicles: the Global Business Licence (GBL) 1, GBL 2, and the Authorised Company (AC). Each is designed for different risk appetites and compliance expectations, but only GBL 1 and AC can claim the tax exemption offshore company in Mauritius status under the 0% tax regime for qualifying income.
Step 1: Select the Right Vehicle for Tax-Free Operations
The tax exemption offshore company in Mauritius label is not universal. It applies exclusively to:
- GBL 1 companies with a Category 1 Global Business Licence (GBL1)
- Authorised Companies (ACs) that opt into the tax-exempt regime
GBL 2 entities remain taxable at 3% but benefit from treaty access. If your goal is zero tax, the tax exemption offshore company in Mauritius pathway is via GBL1 or AC with a tax exemption certificate.
| Vehicle | Tax Rate | Treaty Access | Regulatory Tier | Minimum Local Directors |
|---|---|---|---|---|
| GBL1 | 0% | Full | FSC Category 1 | 1 resident director |
| AC | 0%* | Limited | FSC Category 2 | 1 resident manager |
| GBL2 | 3% | Full | FSC Category 1 | 1 resident director |
*ACs must apply for a tax exemption certificate under Section 71(3)(b) of the Income Tax Act to qualify for 0% tax.
Step 2: Capital and Structure Requirements
A tax exemption offshore company in Mauritius must demonstrate substance. The FSC requires:
- Minimum paid-up capital of USD 1 (but USD 100,000 is operationally prudent for banking)
- At least two shareholders (individual or corporate)
- A registered office in Mauritius (provided by a licensed management company)
- A resident director (for GBL1) or resident manager (for AC)
In 2026, the FSC enforces stricter beneficial ownership disclosures. Nominees are permitted but must be licensed and declared. The tax exemption offshore company in Mauritius must file a beneficial ownership register with the FSC annually.
Step 3: Tax Exemption Mechanism – How the 0% Rate Works
The tax exemption offshore company in Mauritius is granted under Section 71 of the Income Tax Act. To qualify:
- The company must be tax-resident in Mauritius (controlled and managed from Mauritius).
- Income must be derived from outside Mauritius (foreign-sourced).
- The company must not engage in domestic activities (e.g., selling to Mauritian residents).
The tax exemption is automatic for GBL1 entities. ACs must file Form 14B with the MRA to claim exemption. No withholding tax applies on dividends, interest, or royalties paid to non-residents.
Step 4: Banking Integration – Where the Rubber Meets the Road
A tax exemption offshore company in Mauritius is only as effective as its banking partner. As of 2026:
- Standard banks (SBM, MCB, ABC Banking) require proof of economic substance (office lease, director presence, operational activity).
- Private banks and international banks (HSBC, Standard Chartered) accept GBL1 structures with ease but scrutinise ACs closely.
- Blockchain-friendly banks (e.g., Mauritius-based digital asset banks) now onboard tax exemption offshore company in Mauritius entities for crypto-related treasury operations.
Banking due diligence has intensified. The tax exemption offshore company in Mauritius must:
- Provide a business plan (not a pro-forma)
- Show the source of funds for the initial capital
- Maintain a Mauritian bank account for all transactions
Failure to meet these triggers account freezes or closure.
Step 5: Substance Over Shell – The New Compliance Reality
The era of paper companies is over. A tax exemption offshore company in Mauritius must now:
- Hold board meetings in Mauritius (physical or virtual, but documented)
- Employ at least one full-time local director or manager
- Maintain an active registered office with a licensed management company
- File audited financial statements (GBL1) or simplified accounts (AC)
The FSC conducts on-site inspections. In 2026, they utilise AI-driven transaction monitoring to flag structures with no real activity. The tax exemption offshore company in Mauritius must be able to prove:
- Decision-making in Mauritius
- Contract negotiation from Mauritius
- Risk management conducted locally
Step 6: Double Taxation Treaties – The Silent Wealth Multiplier
A tax exemption offshore company in Mauritius leverages 46 double tax treaties. Key advantages in 2026:
- 0% tax on dividends from treaty countries (e.g., India, South Africa)
- Reduced withholding taxes on interest (e.g., 5% in UAE, 10% in India)
- Capital gains tax exemptions in several treaties (e.g., UK, Singapore)
However, the tax exemption offshore company in Mauritius must structure transactions to avoid “treaty shopping” under the Principal Purpose Test (PPT). The MRA now requires a substance-based justification for treaty claims.
Step 7: Exit Strategy – How to Wind Down Cleanly
The tax exemption offshore company in Mauritius is not a permanent entity. In 2026, dissolution is streamlined but requires:
- Final tax clearance from the MRA
- Strike-off application to the Registrar
- Settlement of all statutory fees (USD 1,000–2,000)
The FSC now imposes a 12-month “cooling-off” period for re-registration of the same beneficial owners under a new name to prevent serial entity creation.
Cost Breakdown for a Tax Exemption Offshore Company in Mauritius (2026)
| Item | Cost (USD) | Notes |
|---|---|---|
| Company Incorporation | 2,500–4,000 | Includes FSC fee, name reservation, registered agent |
| Registered Office (1 year) | 1,200–2,500 | Mandatory for substance |
| Local Director (1 year) | 3,000–5,000 | Provided by licensed nominee firm |
| Bank Account Opening | 500–2,000 | Varies by bank and KYC complexity |
| Accounting & Audit (GBL1) | 4,000–8,000 | Annual requirement |
| Accounting & Filing (AC) | 1,500–3,000 | Simplified regime |
| Annual FSC Levy | 1,500 | Fixed for Category 1 |
| Total Year 1 (GBL1) | 11,700–21,500 | Excludes tax compliance |
| Total Year 1 (AC) | 8,200–15,500 | Excludes tax exemption filing |
Step 8: Red Flags and How to Avoid Them
The tax exemption offshore company in Mauritius is powerful but high-risk if misused. Common pitfalls:
- Using a shelf company without updating directors or substance
- Failing to document board meetings in Mauritius
- Routing domestic sales through the structure
- Ignoring the MRA’s annual beneficial ownership filing (due 30 June)
The FSC now shares data with the OECD’s CRS system. A tax exemption offshore company in Mauritius with undeclared local activity risks automatic exchange of information.
Final Checklist Before Launch
- Confirm the structure is GBL1 or AC with tax exemption certificate.
- Appoint a licensed management company for substance.
- Open a Mauritian bank account with documented transaction flow.
- File Form 14B (AC) or rely on GBL1 automatic exemption.
- Conduct a board meeting in Mauritius within 12 months.
- Maintain audited accounts (GBL1) or simplified financials (AC).
- Renew FSC licence annually with updated beneficial ownership.
A tax exemption offshore company in Mauritius is not a tax loophole. It is a regulated, substance-driven structure that delivers 0% tax on foreign income when executed correctly. In 2026, the cost of error is high—non-compliance leads to penalties, account closures, and reputational damage. But for the disciplined investor, the tax exemption offshore company in Mauritius remains one of the cleanest, treaty-backed zero-tax solutions available.
Section 3: Advanced Considerations & FAQ
Risk Mitigation When Leveraging a Tax Exemption Offshore Company in Mauritius
Operating a tax exemption offshore company in Mauritius is not without risk, despite the jurisdiction’s strong reputation for compliance and transparency. The most critical risk is economic substance requirements—now heavily scrutinized under the OECD’s BEPS Action 5, CRS, and EU tax transparency frameworks. Mauritius requires offshore entities to demonstrate real economic activity, including physical presence, qualified directors, and operational expenditure. Failure to meet these standards can trigger disqualification from the tax exemption offshore company in Mauritius regime, retroactive tax liabilities, and reputational damage.
Another significant risk is beneficial ownership disclosure. While Mauritius has robust privacy laws, global transparency initiatives—such as the Common Reporting Standard (CRS) and the EU’s DAC6 directive—compel automatic information exchange. A tax exemption offshore company in Mauritius must ensure ultimate beneficial owners (UBOs) are accurately recorded in the company registry and that nominee structures comply with local AML/CFT regulations. Non-compliance can result in penalties, freezing of assets, or blacklisting by foreign tax authorities.
Tax residency and permanent establishment (PE) risks also demand attention. If a tax exemption offshore company in Mauritius is managed or controlled from another jurisdiction, tax authorities may argue it has a PE there, subjecting income to local taxation. This is especially pertinent for entities generating income from high-tax countries or engaging in active business operations. Proactive documentation—such as board meeting minutes held in Mauritius, evidence of decision-making on the island, and arm’s-length transfer pricing—is essential to mitigate PE exposure.
Finally, currency control and repatriation risks remain. While Mauritius has a liberalized exchange regime, certain sectors (e.g., real estate, banking) require approval for large capital movements. A tax exemption offshore company in Mauritius must maintain clean capital flows, proper source documentation, and compliance with anti-money laundering (AML) laws to avoid delays or seizures during fund repatriation.
Common Mistakes That Nullify Tax Benefits
A recurring error among investors using a tax exemption offshore company in Mauritius is treating it as a “mailbox entity” without substance. Many assume that merely incorporating in Mauritius and opening a bank account is sufficient. In reality, tax authorities in the EU, US, and other OECD members now require demonstrable economic presence—meaning physical offices, local directors, employees, and audited financial statements. A lack of substance can lead to the denial of treaty benefits under the tax exemption offshore company in Mauritius regime and trigger audits in both Mauritius and the investor’s home country.
Another frequent mistake is misclassifying income types. The tax exemption offshore company in Mauritius under the Global Business License (GBL) regime is designed for international transactions, not domestic or passive income. For example, rental income from a property in the UK or dividends from a US corporation may be subject to withholding taxes unless properly structured through double taxation agreements (DTAs). Investors often overlook DTA eligibility or misapply treaty provisions, resulting in unexpected tax liabilities.
Ignoring substance over form in financing structures is also costly. Some investors use a tax exemption offshore company in Mauritius to lend to related parties under thin capitalization rules. If the debt-to-equity ratio exceeds permissible limits in the lender’s jurisdiction or lacks commercial rationale, tax authorities may recharacterize interest as non-deductible dividends. This is particularly acute under controlled foreign company (CFC) rules in the EU, where passive income generated by a tax exemption offshore company in Mauritius may be attributed to the controlling shareholder.
Finally, compliance oversights in annual filings can be fatal. Mauritius requires annual returns, financial statements, and beneficial ownership declarations. Failure to file these—even due to administrative delays—can result in fines, loss of license, or disqualification from the tax exemption offshore company in Mauritius regime. Many investors delegate compliance to third-party agents who fail to deliver on deadlines, leaving them vulnerable.
Advanced Strategies to Maximize the Value of Your Tax Exemption Offshore Company in Mauritius
To fully leverage a tax exemption offshore company in Mauritius, sophisticated investors deploy hybrid structures that combine tax exemption with wealth preservation tools. One proven strategy is the Mauritius Trust-Anchored GBL. Here, a tax exemption offshore company in Mauritius acts as the settlor or protector of an offshore trust, while the trust holds family assets. The GBL benefits from the tax exemption offshore company in Mauritius regime for international income, while the trust provides asset protection, succession planning, and confidentiality—without triggering local taxation on trust distributions.
Another advanced approach is the multi-tiered licensing model. Instead of operating directly under a GBL, investors establish a tax exemption offshore company in Mauritius as a holding company within a group structure. The GBL holds shares in subsidiaries in high-tax jurisdictions, leveraging Mauritius’ extensive DTA network to reduce withholding taxes on dividends, interest, and royalties. For example, dividends from an Indian subsidiary can be routed through a tax exemption offshore company in Mauritius under the India-Mauritius DTA, reducing withholding tax from 10% to 5% (subject to eligibility).
For real estate investors, a Mauritius Property SPV with GBL status can be optimal. By structuring the acquisition through a tax exemption offshore company in Mauritius, investors avoid capital gains tax in certain jurisdictions and benefit from Mauritius’ lack of CGT. However, care must be taken to avoid local property tax triggers (e.g., in South Africa or the UK) and to comply with anti-avoidance rules like the UK’s Non-Dom rules or South Africa’s anti-base erosion provisions.
Sophisticated users also integrate insurance-linked structures. A tax exemption offshore company in Mauritius can be the policyholder of a captive insurance company, underwriting risks for a multinational group. Premiums paid to the captive are deductible in the home jurisdiction, while investment income within the captive grows tax-free. When structured correctly—with proper risk distribution and actuarial justification—the arrangement can yield significant tax deferral and wealth preservation benefits.
Lastly, digital asset structuring is emerging as a frontier. A tax exemption offshore company in Mauritius can act as a custodian or trading vehicle for cryptocurrencies and digital tokens, provided it complies with local AML/CFT rules and obtains the necessary Financial Services Commission (FSC) license. While Mauritius does not tax capital gains on crypto, investors must ensure the entity is not deemed a tax resident elsewhere and that crypto transactions are properly documented to avoid money laundering allegations.
FAQ: Your Top Questions About the Tax Exemption Offshore Company in Mauritius
1. Can a tax exemption offshore company in Mauritius own property in my home country?
Yes, but with caveats. A tax exemption offshore company in Mauritius can legally own foreign property, but you must avoid creating a taxable presence in that jurisdiction. For example, owning UK property through a tax exemption offshore company in Mauritius avoids UK IHT for non-doms, but rental income is subject to UK income tax unless treaty-protected. In South Africa, owning property through a tax exemption offshore company in Mauritius may trigger capital gains tax on disposal and annual tax on deemed rental income. Always consult a local tax advisor to ensure compliance with anti-avoidance rules such as South Africa’s anti-base erosion tax and the UK’s Non-Dom regime.
2. Does a tax exemption offshore company in Mauritius protect my assets from creditors?
Yes, but only if structured correctly. A tax exemption offshore company in Mauritius itself offers limited asset protection, as creditors can pursue the company’s assets. However, when paired with a Mauritius trust or foundation, the structure becomes far more robust. Assets are held by the trust/foundation, while the tax exemption offshore company in Mauritius acts as a corporate protector or trustee. This separation reduces exposure to claims, provided the structure is established before any legal disputes arise. Note: fraudulent conveyance laws in your home country may override these protections, so early planning is critical.
3. How do I prove economic substance for a tax exemption offshore company in Mauritius in 2026?
Economic substance is no longer a formality. To qualify for the tax exemption offshore company in Mauritius regime, you must maintain:
- A physical office in Mauritius (not a virtual address)
- At least two directors who are Mauritius residents or qualified professionals
- Local bank accounts and audited financial statements
- Evidence of board meetings held in Mauritius (minutes, agendas, attendance)
- Payroll for employees or directors on the island Tax authorities conduct on-site inspections and exchange information under CRS. Failure to meet these standards can result in revocation of your tax exemption offshore company in Mauritius status. We recommend engaging a Mauritius-based compliance firm with FSC oversight to ensure full documentation.
4. Can I use a tax exemption offshore company in Mauritius to reduce US taxes?
No—at least not directly. The US does not recognize offshore tax exemptions. A tax exemption offshore company in Mauritius owned by a US person is a Controlled Foreign Corporation (CFC) under Subpart F. Passive income (e.g., dividends, interest, royalties) is taxable immediately in the US, even if not distributed. However, a tax exemption offshore company in Mauritius can still be useful for US taxpayers in two ways:
- Deferring US tax on active business income (if the entity qualifies as a CFC but the income is not Subpart F income).
- Reducing foreign taxes via Mauritius DTAs (e.g., lower withholding taxes on dividends from a Mauritius subsidiary to a US parent). All US owners must file Form 5471 and potentially GILTI tax calculations. Consult a US tax advisor before using a tax exemption offshore company in Mauritius.
5. What’s the cost of maintaining a tax exemption offshore company in Mauritius in 2026?
The total annual cost for a tax exemption offshore company in Mauritius ranges from USD 15,000 to USD 40,000, depending on complexity:
- Incorporation & License (GBL): USD 8,000–12,000 (one-time)
- Registered Office & Agent: USD 3,000–5,000/year
- Local Director & Compliance: USD 4,000–8,000/year
- Audited Financial Statements: USD 5,000–10,000/year
- Bank Account Maintenance: USD 2,000–4,000/year
- Annual Return Filing: USD 1,000–2,000 Additional costs may include substance-related expenses (office space, salaries), tax advisory, and DTA optimization. While more expensive than some Caribbean alternatives, the tax exemption offshore company in Mauritius offers unmatched treaty access, credibility, and stability—critical for high-net-worth investors. Always compare total cost of ownership, not just setup fees.