Africa Common Law
Holding companies sourcing African royalties, Mauritius
0% withholding on outbound dividends, interest and royalties combined with the GBL partial exemption regime makes Mauritius a credible IP and royalty hub for African operating subsidiaries.
0% WHTGBL partial exemptionRoyalty hub
Start setup {placement} 4 min · no card required
Corp tax
15%
Fastest setup
4 weeks
Tax treaties
45
Region
Africa
What you'll need
- Resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: USD 1
- Administrative language: English
- Legal system: Common law
Tax and treaty profile
- Corporate tax 15%
- Effective rate ~3%
- Tax treaties 45
- VAT rate 15%
- Withholding on dividends 0%
Key treaty partners
IndiaSouth AfricaUKFranceGermanyChina
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe not supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If you need a fast, low substance vehicle
GBL requires 2 resident directors plus real substance, and incorporation takes 4 weeks with first year cost USD 5K-15K. For a lighter offshore structure look at:
2 resident directorsSubstance required2-4 week setup