Regional Headquarters Scheme

Government of Mauritius has introduced in March 2000 a Regional Headquarters Scheme to promote the Country as a prime base for regional headquarters. The Scheme is aimed at corporations wishing to provide headquarters services to related companies in the Region.

• A ten year tax holiday on foreign-sourced income and a 15% corporate tax thereafter.
• Tax-free dividends
• Duty-free import of office furniture, equipment and personal belongings of expatriate employees.
• Duty-free import of a maximum of two cars for expatriate staff.
• Concessionary personal income tax for two expatriates and non-resident Mauritian employees for the first four years of employment.

• Access to offshore banks and financial services
• Safe & secure living conditions
• Superb climate (15⁰C - 28⁰C)
• Modern Infrastructure & Telecommunications
• Multi lingual & qualified professionals
• Preferential access to regional markets
• Excellent network of double taxation avoidance treaties
• No exchange control
• Freeport facilities
• Permanent Residence Scheme for operators investing US$ 500, 000 and above.
• Convenient time zone
• Frequent air and sea links.

1. Conditions For Application

A company applying for a Regional Headquarters Certificate should provide at least two of the following services:

• Administration and management
• Business planning and coordination
• Procurement of raw materials and components
• Corporation finance advisory services
• Marketing control and sales promotion planning
• Regional training and personnel management
• Treasury and fund management
• Logistic services
• R&D services and product development
• Regional technical support and maintenance
• Data/information management and processing
• Business development

On a case to case basis, any other related services of economic benefit may also be considered.

RHQ companies should have a minimum share capital of Rs 1 million (US$ 1 = Rs 25).