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.
1. What are the requirements to register a company in Mauritius as a foreigner?
To register a company in Mauritius as a foreigner, you need a local registered agent, at least one director, a company secretary, and a registered office address. A Global Business Company (GBC) also requires local substance like resident directors and office presence.
2. How long does it take to incorporate a company in Mauritius?
Company formation in Mauritius typically takes 3–7 business days, depending on the business type and completeness of documentation.
3. What is a Global Business Company (GBC) in Mauritius?
A GBC is a tax-resident company licensed by the FSC (Financial Services Commission), used for cross-border investments, financial services, and holding structures with access to Mauritius’s DTA network.
4. Can I open a bank account in Mauritius with my company?
Yes, offshore companies registered in Mauritius can open corporate bank accounts, but the process requires full due diligence, business plans, and KYC documentation.
5. What documents are required to register a Mauritius company?
Required documents include certified copies of passports, proof of address, a business plan (for GBC), M&AA (Memorandum and Articles of Association), and shareholder/director details.
6. Is there a minimum capital requirement for company registration in Mauritius?
There is no statutory minimum capital for a domestic company. GBCs typically declare at least USD 1, but the FSC may assess adequacy based on activities.
7. What is the tax rate for companies in Mauritius?
Mauritian companies are generally subject to a 15% corporate tax, but GBCs may access partial exemptions, reducing the effective rate to 3% under specific conditions.
8. Do I need a local director for my Mauritius company?
Yes, GBCs must have at least two local resident directors. Domestic companies are not legally required to have resident directors but it may help with tax residency status.
9. Can a Mauritius company be 100% foreign-owned?
Yes, both GBCs and domestic companies in Mauritius can be fully owned by foreign individuals or corporations.
10. What are the benefits of forming a company in Mauritius?
Benefits include low tax rates, access to a wide network of double taxation treaties, investor-friendly regulation, political stability, and ease of doing business.
11. Is Mauritius considered a tax haven?
While Mauritius offers tax efficiency and offshore services, it is a fully compliant jurisdiction that meets OECD and FATF standards, with strong regulatory frameworks.
12. What is the difference between an Authorised Company and a GBC in Mauritius?
An Authorised Company is non-resident for tax purposes and cannot access tax treaties. A GBC is tax-resident, regulated by the FSC, and benefits from treaty access.
13. Do Mauritius companies require annual financial statements?
Yes. All companies in Mauritius are required to maintain financial statements. GBCs must submit audited financials annually to the FSC.
14. How do I maintain my Mauritius company after formation?
You must file annual returns, maintain a registered office, renew business licenses, and for GBCs, submit audited financial statements and meet substance requirements.
15. Can Mauritius be used for international trading or holding activities?
Yes, Mauritius is ideal for international trade, investment holding, and fund structures due to its tax treaties, low tax regime, and strong financial services sector.
Interested in setting up an offshore company in Mauritius?
Visit our Mauritius Company Formation page for detailed guidance, packages, and expert support tailored to your needs.
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