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:
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A Mauritian company (either GBC or AC) is set up by the shareholder
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The company purchases goods from a supplier in China
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Goods are shipped directly to buyers in Madagascar, bypassing Mauritius
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Payments flow through the Mauritian bank account, offering transaction security and oversight
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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.
💬 Get in Touch
Looking to expand or restructure your international trading operations? Let JurisTax guide you through it — from setup to scale.
☎️ +230 465 5526
📩 contact@juristax.com
🌐 www.juristax.com
