3 Sep 2026 • Financial Services
Mauritius as the International Hub for Fund Management and Administration
A transparent, substance-based platform designed for global asset managers targeting emerging and high-growth markets.
Mauritius has consolidated its position as a leading International Financial Centre (IFC) for cross-border fund management and administration. This standing is built on a foundation of targeted legislative reforms, dynamic regulatory oversight, and a comprehensive ecosystem tailored to international institutional investors.
Positioned in a time zone that bridges European, African, and Asian markets, Mauritius provides fund managers with distinct operational efficiencies. The jurisdiction offers a deep pool of qualified bilingual professionals, experienced corporate service providers, and a sophisticated legal infrastructure supported by an extensive network of Double Taxation Avoidance Agreements (DTAAs) and Investment Promotion and Protection Agreements (IPPAs).
Flexible Fund Structures & Robust Oversight
Our fund and asset management is regulated by the Financial Services Commission (FSC), Mauritius. It caters to a diverse range of institutional fund architecture. Asset and fund managers can deploy vehicles tailored precisely to their operational requirements, including:
- Collective Investment Schemes (CIS) and Closed-End Funds
- Variable Capital Companies (VCCs), providing flexible umbrella structures for multi-asset strategies
- Special Purpose Funds (SPFs) and Expert Funds, geared toward sophisticated and institutional investors
Administered by the Mauritius Revenue Authority (MRA) under international standards of transparency, the jurisdiction’s Partial Exemption Regime delivers structured fiscal incentives across the fund lifecycle. CIS and Closed-End Funds benefit from a 95% partial exemption on interest income and an 80% partial exemption on non-interest income. This 80% exemption extends to FSC-licensed ecosystem operators, including CIS Managers, CIS Administrators, Investment Advisers, Investment Dealers, and Asset Managers. Access to these regimes requires compliance with local Core Income Generating Activities (CIGA) and OECD BEPS standards.
The Asset and Fund Managers Scheme
To encourage established fund managers to anchor their core operations locally, the Asset and Fund Managers Scheme provides targeted incentives for entities managing an asset base of USD 50 million or above.
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