• Introduction
  • Government of Mauritius has introduced in March 2000 a Regional Headquarters Scheme to promote the Country as a prime base for regional headquarters. The Scheme is aimed at corporations wishing to provide headquarters services to related companies in the Region.

  • Incentives Offered To International Investors Under The Scheme
    • A ten year tax holiday on foreign-sourced income and a 15% corporate tax thereafter.
    • Tax-free dividends
    • Duty-free import of office furniture, equipment and personal belongings of expatriate employees.
    • Duty-free import of a maximum of two cars for expatriate staff.
    • Concessionary personal income tax for two expatriates and non-resident Mauritian employees for the first four years of employment.
    • Access to offshore banks and financial services
    • Safe & secure living conditions
    • Superb climate (150C - 280C)
    • Modern Infrastructure & Telecommunications
    • Multi lingual & qualified professionals
    • Preferential access to regional markets
    • Excellent network of double taxation avoidance treaties
    • No exchange control
    • Freeport facilities
    • Permanent Residence Scheme for operators investing US$ 500, 000 and above.
    • Convenient time zone
    • Frequent air and sea links.
    1. Conditions For Application

    A company applying for a Regional Headquarters Certificate should provide at least two of the following services:

    • Administration and management
    • Business planning and coordination
    • Procurement of raw materials and components
    • Corporation finance advisory services
    • Marketing control and sales promotion planning
    • Regional training and personnel management
    • Treasury and fund management
    • Logistic services
    • R&D services and product development
    • Regional technical support and maintenance
    • Data/information management and processing
    • Business development

    On a case to case basis, any other related services of economic benefit may also be considered.

    RHQ companies should have a minimum share capital of Rs 1 million (US$ 1 = Rs 25).

    The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.