Other relevant statutes are the Perpetuities Act 1964, which modifies the common law rules against perpetuities and accumulations, and the Charitable Trusts Act 1957, which provides for the incorporation and regulation of charitable trusts.

The governing statute is the Anti-Money Laundering and Countering Financing of Terrorism Act 2009.

Parliament is the governing body, consisting of a single House of Representatives with app 120 members elected under as proportional representation electoral system.

Mauritius has a "common law" legal system derived from England, comprising statute law, supplemented by common law decisions of the courts.

Taxation revenues in Mauritius are derived substantially from income tax levied under the Income Tax Act 2007 and the Goods and Services Tax Act 1985.

Residents of Mauritius are liable to Mauritius tax on their worldwide income. Credit is allowed for any overseas tax paid (even in the absence of a tax treaty), limited to the Mauritius tax payable on that income.