Strategically located at
the crossroads of Africa, South-east Asia and the Indian sub-continent,
Mauritius consolidates its position as a prime base for the regional
headquarters of multinationals. To this effect, a Regional Headquarters
Scheme (RHQ) was introduced to attract companies to set up their regional
office on the island.
An international company operating in any member State of a regional economic
bloc of which Mauritius is also a member (SADC, COMESA, IOC, IOR) can set up its
headquarters on the island.
International companies such as Coca-Cola, Galana, Fininter and Jan de Nul have
already set up their Regional Headquarters in Mauritius.
Qualifying Activities
• Administration and general management
• Business planning and
co-ordination
• Procurement of raw materials and components
•
Corporate finance advisory services
• Marketing control and sales
promotion planning
• Regional training and personnel management
•
Treasury and fund Management
• Logistical services
• R&D
services and product development
• Regional technical support and
maintenance
• Electronic data processing and communication hub
•
Business development
• Any other related activities of economic benefit to
Mauritius as may be determined by the Board of Investment.
Incentives
• 10-year tax holiday on foreign-sourced income, provided the company derives at
least 80% of its income from outside Mauritius
• Tax-free dividends
• Duty-free import of office furniture, equipment and personal belongings
I expatriate employees, excluding vehicles
• Duty-free import of a maximum
of 2 cars for expatriate staff
• Concessionary personal income tax for 2
expatriates and non-resident Mauritian employees for the first 4 years of
employment