Why Mauritius Is the Smart Choice for Global Trading Operations in 2025

In an increasingly digital and decentralized trade ecosystem, the need for physical goods to transit through a jurisdiction is no longer essential. Forward-thinking traders are now opting for strategic Trading company setup in business-friendly hubs that offer tax efficiency, ease of cross-border transactions, and regulatory credibility — and Mauritius stands out as a premier destination.

With over 30 years of proven experience in facilitating global commerce, the Mauritius International Financial Centre (MIFC) offers a seamless gateway for import/export activities across Africa, Asia, and beyond — without the need for goods to ever land in Mauritius.

What Makes Mauritius a Global Trading Hub?

• No physical transit required: Goods can be traded internationally via Mauritius without customs or import duties in Mauritius
• Flexible entity types: Choose between a Global Business Company Mauritius (GBC) or Authorised Company (AC) depending on your tax planning strategy
• Attractive tax regime: GBCs benefit from a 3% corporate tax on export trading income; ACs are tax-exempt
• Established banking ecosystem: Access to international wire transfers, Letters of Credit, and trade financing tools
• Robust legal infrastructure: Mauritian law supports cross-border transactions with clarity, compliance, and credibility

How It Works: A Real Trading Example

Here’s how a Mauritius trading structure operates:

A Mauritian company (either GBC or AC) is set up by the shareholder
The company purchases goods from a supplier in China
Goods are shipped directly to buyers in Madagascar, bypassing Mauritius
Payments flow through the Mauritian bank account, offering transaction security and oversight
The company benefits from favorable tax treatment and trade structuring

Result? A cost-efficient, regulation-compliant trade flow — without logistical bottlenecks.

GBC vs. AC: Which Entity Should You Use?

Feature	Global Business Company (GBC)	Authorised Company (AC)
Tax Status	Tax resident in Mauritius (3% for export income)	Non-tax resident, fully exempt
Substance Requirements	Yes – 2 resident directors, Mauritian bank, accounting & audit	No Mauritian presence required
Use Case	Ideal for DTA access, formal tax planning	Ideal for simplicity, cost efficiency
Reporting	Audited financials filed with MRA	Only foreign tax declaration required

JurisTax: Your Turnkey Partner in Trading Structuring

At JurisTax, we help businesses around the world establish their international trading platforms through Mauritius. Our comprehensive services include:
• Advisory on GBC vs. AC setup based on your objectives
• Incorporation and resident directorship
• Opening of multi-currency bank accounts
• Tax advisory and filing
• Bookkeeping, auditing, and financial reporting
• Payroll and visa support for investor permits
• Ongoing regulatory and secretarial compliance

With 2,000+ clients globally and presence in Africa, Asia, the Middle East, and the Americas, we bring unmatched experience and operational insight.

Why Now?

Global supply chains are shifting. Tax regulations are evolving. Businesses that act fast to secure compliant, tax-optimized trading structures will thrive.

Whether you’re an e-commerce trader, commodity exporter, or global wholesaler — Mauritius is your gateway to efficient cross-border trade.