Mauritius: Finance and Banking

The Mauritius National Budget 2026/2027, presented under the theme "For A Future Ready Economy," outlines a comprehensive vision for economic transformation through strategic measures in financial services, taxation, and digital innovation. This budget brief provides detailed analysis of key policy announcements affecting investment, business facilitation, and regulatory frameworks that position Mauritius as a competitive International Financial Centre.

In a judgment delivered on 15 April 2026 in Avrillon D.P.P. v The Registrar General, the Supreme Court of Mauritius quashed a decision of the Registrar General refusing to inscribe two loan deeds secured...

Establishing an offshore corporate or wealth management structure is an extremely attractive proposition.

The Mauritius fund industry demonstrated significant resilience and adaptability in 2025, successfully navigating a complex period of global tax reform and heightened regulatory standards. The year was defined by the integration of the 2025 Finance Act’s new tax framework (including the Qualified Domestic Minimum Top-Up Tax, or QDMTT) and a reinforced focus on economic substance, such as the two resident director rule for global business companies (GBCs).

Mauritius, as an International Financial Centre, facilitates the setting up of Collective Investment Schemes (open-ended funds), Variable Capital Companies and Closed-End Funds...

Success doesn't happen by chance, it is built on the right foundations. At Axis, fund administration is more than just ticking operational boxes—it is about being a trusted partner to fund managers at every stage of the journey.