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Investment Sector

Finance Mauritius: Colourful Mauritius images and beauties.

Mauritius is acclaimed as a leading investment destination, thanks to its high ranking in the ease of doing business index and well-developed investment sector.

Foreign investors in particular are attracted to the low corporate tax rate and VAT as well as tax free dividends. The Board of investment was also established to attract more foreign direct investment by promoting Mauritius as a competitive business and service centre.

Investors are also attracted to the stock market in Mauritius since dividends and capital gains are tax free. The Exchange operates two markets: the Official Market of 51 companies, and the Development and Enterprise Market (DEM) of 43 companies.

There are several companies within Mauritius that provide assistance with investment decisions including SBM Mauritius Asset Managers Ltd and Aon Hewitt Ltd.


Taxation - Income Exempted from tax where Mauritian source dividends are exempt from tax.Operating under the aegis of the Ministry of Finance, the Board of investment (BOI) was established in March 2001 under the Investment Promotion Act to give a new impetus to foreign direct investment (FDI). The BOI is the apex organisation for the promotion and facilitation of investment in Mauritius. The primary role of the BOI is to stimulate the development, expansion and growth of the economy by promoting Mauritius as a competitive business and service centre.


Taxation - Income Exempted from tax where Mauritian source dividends are exempt from tax.The Stock Exchange of Mauritius Ltd (SEM) was incorporated in Mauritius on March 30, 1989 under the Stock Exchange Act 1988, as a private limited company responsible for the operation and promotion of an efficient and regulated securities market in Mauritius. On October 6, 2008, the SEM changed its status to a public company. The SEM is a full-fledged member of the World Federation of Exchanges, an important standards setter in the Stock Exchange industry. Over the years, SEM has been at the forefront of innovation in the exchange space in Africa, emerging as a reference exchange on the African continent.


Taxation - Income Exempted from tax where Mauritian source dividends are exempt from tax.The Stock Exchange Act 1988 established a formal stock exchange in Mauritius, operated and managed by the Stock Exchange of Mauritius Limited (SEM), a private limited company whose mission is to operate and promote an efficient, liquid, fair and transparent securities market. Control and supervision of the stock exchange operations are vested upon the Financial Services Commissions (FSC) under the Financial Services Development Act 2001.


Taxation - Income Exempted from tax where Mauritian source dividends are exempt from tax.The Stock Exchange Act 1988 established a formal stock exchange in Mauritius, operated and managed by the Stock Exchange of Mauritius Limited (SEM), a private limited company whose mission is to operate and promote an efficient, liquid, fair and transparent securities market. Control and supervision of the stock exchange operations are vested upon the Financial Services Commissions (FSC) under the Financial Services Development Act 2001.


Taxation - Income Exempted from tax where Mauritian source dividends are exempt from tax.SEMATS was launched on 29th June 2001. It constitutes a state-of-the-art electronic trading system built on third generation technology. Trading in securities is no longer floor based and instead it is conducted through dedicated trading workstations located at stockbroking firms and linked by communication lines to the SEM trading engine. SEMATS is a user-friendly trading system which besides rendering trading in securities more efficient, speedier and fairer, incorporates a wealth of trading data and internet-trading capabilities.