Mauritius vs Labuan: which jurisdiction wins?

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

	Mauritius	Labuan
Tax headline	15% with partial exemption (effective ~3%)	3% on audited net profits
Formation days	10	14
First-year cost	$4,500	$5,000
Treaties	46+	70+
Substance	Substance required for GBC status	Substance Regulations 2018
Banking	MCB, SBM, AfrAsia	Labuan banks plus Malaysia intros

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