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Mauritius vs Delaware (USA): which jurisdiction wins?
Mauritius vs Delaware (USA) — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.
| Mauritius | Delaware (USA) | |
|---|---|---|
| Tax headline | 15% with partial exemption (effective ~3%) | 21% federal + 8.7% Delaware (no state tax on non-DE income) |
| Formation days | 10 | 1 |
| First-year cost | $4,500 | $1,200 |
| Treaties | 46+ | 70+ |
| Substance | Substance required for GBC status | US tax presence considerations |
| Banking | MCB, SBM, AfrAsia | Mercury, Brex, plus tier-1 US banks |
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