Mauritius Company Setup FAQ

Mauritius has established itself as a premier destination for international business and investment, offering a robust legal framework, investor-friendly policies, and a strategic location bridging Africa and Asia. The island nation is particularly attractive for entrepreneurs, SMEs, and multinational corporations looking to establish a presence in a stable, low-tax jurisdiction.

Company formation in Mauritius is streamlined, efficient, and cost-effective. The country offers various business structures, including the popular Global Business Company (GBC) and Domestic Company (DC), each catering to different types of investors and operational scopes. Mauritius is well-regarded for its network of double taxation avoidance agreements (DTAAs), competitive corporate tax rates, and compliance with international regulatory standards.

Whether you’re interested in setting up a trading company, investment holding entity, fintech startup, or service-based business, Mauritius provides a flexible and transparent environment. Foreigners can hold 100% ownership in most sectors, and there are no exchange control regulations, making it easy to repatriate profits.

This FAQ page addresses the most common questions about setting up a company in Mauritius, covering everything from incorporation timelines and minimum capital requirements to residency options and post-registration obligations. Whether you’re just starting your research or preparing to incorporate, the answers below will guide you through the essentials of doing business in Mauritius.

Company Formation in Mauritius – Frequently Asked Questions

Mauritius is one of the most attractive jurisdictions for international business in Africa and beyond. Known for its political stability, low corporate tax rate, and strong legal framework, it has become a popular destination for entrepreneurs and foreign investors seeking to expand or relocate their operations.

Whether you’re considering setting up a Global Business Company (GBC), a Domestic Company (DC), or an offshore investment vehicle, Mauritius offers a straightforward and business-friendly incorporation process. Foreign nationals can own 100% of a company, and there are no exchange control restrictions, making it easy to repatriate profits.

On this page, we answer the most frequently asked questions about starting a company in Mauritius, including legal requirements, timelines, costs, and more.

Mauritius offers several types of company structures, with the most common being:

  • Global Business Company (GBC) – ideal for international operations and benefiting from Mauritius’ tax treaties.

  • Authorised Company (AC) – for businesses managed from outside Mauritius (not tax resident).

  • Domestic Company (DC) – for local business activity within Mauritius.

Company registration in Mauritius typically takes 3 to 5 working days, provided all required documents are submitted and in order.

Yes. Foreign investors can own 100% of a company in Mauritius in most sectors. No local partner or director is required unless operating in a regulated industry.

There is no official minimum capital requirement in Mauritius. However, a common practice is to start with USD 1,000 or more for credibility and banking purposes.

No, you can register a company in Mauritius remotely, through a licensed management company or corporate service provider.

  • GBCs: Subject to 15% corporate tax, but eligible for up to 80% partial exemption, effectively reducing it to 3%.

  • Authorised Companies: Not tax-resident in Mauritius, so no corporate tax.

  • Domestic Companies: Pay the standard 15% corporate tax.

  • GBC: Must have at least one director resident in Mauritius.
  • Authorised Company: Must appoint a licensed management company as a representative.
  • Domestic Company: Can appoint local or foreign directors; no residency required unless regulated.

Yes, most companies can open a corporate bank account with a local or international bank in Mauritius. KYC documents and a business plan are usually required.

Yes. Companies must:

  • File annual financial statements

  • Submit tax returns

  • Maintain proper accounting records

  • GBCs may need to undergo an annual audit

Yes. If you invest USD 50,000 or more and register a qualifying business, you may be eligible for a Mauritius Occupation Permit as an investor, which includes residency rights.