Business Domiciliation in Mayotte - 976

The business sectors in Mayotte mirror those found in mainland France. The main sectors of activity for businesses in Mayotte include: trade, tourism, services, construction, agriculture, and industry. The island of Mayotte is a French overseas territorial community located in the Indian Ocean, just a few kilometres from the island of Réunion. The tax advantages available there make Mayotte an attractive destination for entrepreneurs looking to establish their business. The main tax benefits in Mayotte include: a corporation tax exemption for the first 5 years of operation, a 50% reduction in corporation tax for the following 5 years, a flat-rate deduction of 15% on taxable income, and a 75% allowance on distributed profits.

The decision to domicile a business in Mayotte is primarily driven by the tax and social benefits this destination offers. Indeed, companies established in Mayotte benefit from a favourable tax regime, including a corporation tax exemption for the first 5 years of activity. Furthermore, businesses can take advantage of an attractive social security framework, notably an exemption from the solidarity social contribution on wages (CSG) for the first 3 years of operation. Additionally, Mayotte provides a straightforward and efficient legal and administrative environment, along with a strong level of legal certainty. Finally, Mayotte boasts an excellent transport and communications network, which greatly facilitates the establishment of businesses on the island.