PwC Mauritius

PwC Mauritius is an accounting and financial services firm based in central Mauritius, providing audit, tax, corporate secretarial, and advisory services to businesses and individuals operating in Mauritius.

Mauritius has established itself as a leading financial services centre in the African and Indian Ocean region, with a legal system based on English common law and French civil law, a network of 46 double taxation treaties, and an independent judiciary. The Mauritius International Financial Centre (MIFCA) promotes the island as a gateway for investment into Africa, South Asia, and the wider Indian Ocean.

Accounting and tax compliance in Mauritius is governed by the Mauritius Revenue Authority (MRA). The corporate tax rate is a flat 15%; personal income tax is also 15% above the income threshold. VAT (Value Added Tax) is levied at 15% on most goods and services. There is no capital gains tax, no withholding tax on dividends, and no estate or inheritance tax — a favourable environment that attracts significant international business.

Companies incorporated in Mauritius fall into two main categories: domestic companies (liable to full Mauritius tax) and Global Business Companies (GBCs), which benefit from the island's treaty network and reduced tax obligations on foreign-sourced income. GBC structures are widely used by international investors routing into Africa.

Accounting firms in Mauritius provide a full range of services: statutory audit and assurance, corporate income tax filing, VAT registration and returns, corporate secretarial services (director changes, annual returns, regulatory filings), payroll, and advisory on business setup and expansion. Many firms also advise on work permits, occupation permits, and the self-employed pathways for foreign nationals.

For expats setting up a business or requiring personal tax advice in Mauritius, engaging a local accountant early in the process is strongly recommended — the regulatory environment is straightforward but specific, and compliance requirements differ significantly from European or South African norms.