Mauritius
AI Agent Legal Status: favorable · Autonomy: moderate
Legal Framework
Mauritius is Africa's most established international financial centre and has proactively embraced AI and emerging technology regulation. The Financial Services Commission (FSC) regulates the non-bank financial sector with a sophisticated licensing framework. The Mauritius AI Strategy, launched by the Ministry of Information Technology, positions the island as an AI hub. The Global Business Corporation (GBC) framework provides a well-regulated structure for international business. The Data Protection Act 2017 aligns with GDPR standards. The Regulatory Sandbox Licence (RSL), introduced under the Economic Development Board Act, allows businesses to test innovative products including AI-driven services in a controlled environment without needing full regulatory compliance upfront.
Key Laws & Regulations
- ◆Financial Services Act 2007
- ◆Companies Act 2001
- ◆Data Protection Act 2017
- ◆Economic Development Board Act 2017 (Regulatory Sandbox)
- ◆Virtual Asset and Initial Token Offering Services Act 2021
- ◆Global Business Corporation provisions
- ◆Computer Misuse and Cybercrime Act 2003
- ◆Electronic Transactions Act 2000
Business Formation
Global Business Corporation (GBC), Authorised Company, domestic private company (Ltd), and protected cell company available. The Economic Development Board (EDB) provides a one-stop shop for investment facilitation. GBC entities are tax-resident in Mauritius and can access the extensive double taxation treaty network (45+ treaties including India, UK, South Africa). Incorporation typically takes 2-5 business days. The Regulatory Sandbox Licence enables testing of innovative business models including AI-driven services.
Tax Implications
Corporate tax rate of 15% with an effective rate as low as 3% for GBC entities through the partial exemption regime (80% exemption on specified income including foreign-source dividends, interest, and certain IP income). No capital gains tax. No withholding tax on dividends paid to non-residents. Extensive double taxation treaty network. VAT at 15%. Freeport zone offers additional incentives.
Opportunities
Best-in-class African jurisdiction for structuring international AI agent businesses. Regulatory Sandbox Licence provides a legal pathway for testing AI agent operations. GBC structure with partial exemption regime offers tax-efficient international operations. FSC licensing framework could be leveraged for AI-driven financial services. Position as Africa's premier IFC attracts supporting ecosystem of law firms, accountants, and corporate service providers.
Highlights
Mauritius stands out as Africa's most favorable jurisdiction for AI agent ventures. The combination of the GBC framework, FSC regulatory sophistication, Regulatory Sandbox Licence, Virtual Asset Act, national AI strategy, GDPR-aligned data protection, extensive treaty network, and effective tax rate as low as 3% creates a uniquely advantageous environment. Mauritius has consistently ranked first in Africa on the Mo Ibrahim Governance Index and the World Bank's Ease of Doing Business rankings.
Risks & Challenges
EU and international scrutiny of Mauritius as a financial centre has led to periodic grey-listing concerns (FATF). Substance requirements for GBC entities have increased, requiring genuine local operations. Small domestic market (1.3M population) means international focus is necessary. Some treaty benefits (particularly India) have been renegotiated with less favorable terms.