Mauritius LifeYour island guide
Company setup in Mauritius

Business Setup

Setting Up a Company
in Mauritius

Global Business Companies, domestic companies and the process explained.

The Case For Mauritius

Why Mauritius for business?

No capital gains tax
15% flat corporate tax (3% effective rate for Global Business Companies)
No withholding tax on dividends paid to non-residents
50+ double taxation treaties with major economies
English common law legal system
Politically stable with investment-grade credit rating
AAA-rated international financial centre
Full repatriation of profits and capital

Mauritius has built its reputation as Africa's leading international financial centre over three decades. The World Bank consistently ranks it among the top economies in Africa for ease of doing business.

The combination of a low and simple tax system, a strong legal framework grounded in English common law, and a central time zone (UTC+4) bridging Africa and Asia makes it particularly attractive for holding companies, investment vehicles and regional headquarters.

Structure Options

Types of company

Global Business Company (GBC)

3% effective corporate taxInternational business and holding structures

For companies conducting business outside Mauritius. Managed by a licensed Management Company. Must demonstrate substance in Mauritius. Access to the full treaty network.

Requires FSC licence and licensed Management Company.

Domestic Company

15% corporate taxLocal trading businesses

For businesses trading primarily within Mauritius. Simpler setup with no Management Company requirement. Subject to standard Mauritius corporate law.

Register directly with Registrar of Companies.

Authorised Company

Tax exemptLight-touch offshore structures

Simple offshore structure for holding or passive activities. Cannot conduct business in Mauritius. Limited activities permitted. No access to tax treaties.

Requires FSC authorisation. Lighter compliance than GBC.

Branch of Foreign Company

Same as parentExpanding an existing foreign entity

A foreign company can register a branch in Mauritius without incorporating a separate entity. The branch is an extension of the parent company.

Register with Registrar of Companies with parent company documents.

Step by Step

Registration process

Typical timeline: 2–4 weeks for domestic companies, 4–8 weeks for GBCs.

1
Choose company structure
GBC, Domestic, Authorised or Branch — depending on your business model and tax needs.
2
Appoint a Management Company (for GBC)
GBCs must be managed by an FSC-licensed Management Company. They handle FSC licensing, compliance and registered office.
3
Register with Registrar of Companies
File the constitution, director details and registered office. Online registration available for domestic companies.
4
Obtain Business Registration Number (BRN)
Issued by the Registrar of Companies. Required for all tax and regulatory filings.
5
Open a bank account
Select a Mauritius bank. KYC documentation required. Allow 4–8 weeks for GBC accounts.
6
Obtain sectoral licences if required
Financial services, tourism, healthcare and other regulated sectors require additional licensing from the relevant authority.

GBC Requirement

Management Companies

Any Global Business Company must be managed and controlled by a licensed Management Company (also called a Management Services Provider). These are companies licensed by the Financial Services Commission (FSC) of Mauritius.

They provide the registered office, ensure FSC compliance, file annual returns, act as or appoint nominee directors, and manage the FSC licence renewal process. Without a Management Company, a GBC cannot legally exist.

What a Management Company provides

  • FSC licence management and renewal
  • Registered office and physical presence
  • Nominee or resident director services
  • Board meeting administration
  • Annual filing with Registrar of Companies
  • Bank account opening support
  • Substance management and documentation

Budget Planning

Typical costs

Company registration feeMUR 5,000–10,000
Management Company annual fee (GBC)USD 3,000–8,000/yr
FSC licence fee (GBC)USD 335/yr
Annual auditMUR 30,000–80,000
Annual tax return preparationMUR 15,000–40,000
Registered office (if not via Management Co.)MUR 12,000–24,000/yr

Costs are indicative. Always obtain quotes from at least two firms before proceeding.

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