Confidentiality provisions are enshrined in the Mauritian civil and banking codes and the Financial Services Act 2007, which governs the Global Business Sector in Mauritius. The Companies Act restricts public inspection of the statutory records filed with the Registrar of Companies to well identified circumstances. Limited public inspection of records of a private global business company filed with the Registrar of Companies is possible. However, no restriction applies to public companies.

All supervisory and regulatory authorities maintain strict confidentiality of all information disclosed by global business entities, other than if required under the Financial Intelligence and Anti-money Laundering Act 2002 or the Prevention of Corruption Act 2002 or under a Protocol for the exchange of information with other regulatory bodies to disclose specific information, for supervisory or tax purposes only.

The Data Protection Act 2004 provides protection and privacy for personal data of individuals. Data Controllers handling such data must register with the Data Protection Office and comply with the legal requirements.