British Virgin Islands vs Mauritius: which jurisdiction wins?

British Virgin Islands vs Mauritius — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	British Virgin Islands	Mauritius
Tax headline	0% corporate tax	15% with partial exemption (effective ~3%)
Formation days	3	10
First-year cost	$2,500	$4,500
Treaties	Limited	46+
Substance	Economic Substance Act 2018 — relevant activities must demonstrate substance	Substance required for GBC status
Banking	Limited domestic banking; introductions to EMIs and Caribbean/Asia correspondents	MCB, SBM, AfrAsia

Talk to a partner before you incorporate.

Wrong jurisdiction, wrong substance, or wrong bank shortlist is a 12-month problem. A 30-minute briefing fixes 80% of it.