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Mauritius Company Formation

Mauritius Company Formation – Register Your Offshore or Global Business with Confidence Main Characteristics and the basic rules of Company registration in Mauritius.

BRIS Group provides expert Mauritius company formation services for entrepreneurs and international investors seeking a reputable offshore jurisdiction. Establishing a Mauritius Global Business Company (GBC) or Authorised Company offers limited liability protection, access to double taxation treaties, and attractive tax benefits, making Mauritius a preferred hub for international trade and investment. Our specialists manage the entire Mauritius company registration process remotely, including support with corporate banking, compliance, and ongoing administration, ensuring your offshore company in Mauritius is fully compliant and ready for global business.

Start your Mauritius company with BRIS Group today — trusted experts in global incorporation.

Mauritius Company Formation Guide

Mauritius has evolved into one of the world’s most respected international financial centres. Known for its stability, modern legal framework, and advantageous tax environment, the island offers non-residents a strategic gateway to conduct global business across Africa, Asia, and Europe.

Whether you’re looking to optimize your international tax strategy, expand into new markets, or protect your assets, forming a company in Mauritius provides a strong, compliant, and cost-effective foundation for global operations.

Why Choose Mauritius for Company Formation

Mauritius offers a rare combination of offshore flexibility and onshore credibility, making it one of the most trusted jurisdictions for non-resident entrepreneurs, investors, and corporations.

Key Benefits of Incorporating in Mauritius

Attractive Tax Regime – Low corporate tax rates, access to over 40 Double Taxation Avoidance Agreements (DTAAs), and exemptions on foreign-sourced income.
Stable Political and Legal Environment – A democratic nation with a reliable regulatory system rooted in English common law and French civil code.
Strategic Global Location – Positioned between Africa, Asia, and Europe, Mauritius is ideal for businesses targeting emerging and developed markets.
Business-Friendly Jurisdiction – Streamlined incorporation process, clear regulatory guidance, and robust financial infrastructure.
Highly Skilled Workforce – Educated, multilingual professionals fluent in English and French.
Confidentiality and Transparency Balance – Investor privacy maintained while meeting international compliance standards (OECD, FATF).
Strong Reputation – Mauritius is widely recognized as a compliant, well-regulated international business hub—not a “tax haven.”

💡 Mauritius provides global business advantages with international legitimacy.

Types of Companies for Non-Residents in Mauritius

Company Type	Description	Ideal For
Global Business Company (GBC)	Licensed entity for conducting business outside Mauritius. Taxed at 15% with access to DTAAs, subject to substance requirements.	Investment holding, trading, financial services, and international operations.
Authorised Company (AC)	Conducts business and earns income outside Mauritius. Not taxed on foreign-sourced income.	Non-resident entrepreneurs seeking a tax-exempt structure with minimal local presence.
Limited Liability Company (LLC)	Traditional company structure registered locally.	Local or regional operations within Mauritius.

Advantages of Mauritius Company Formation for Non-Residents

Feature	Benefit
Low Corporate Tax	3%–15% effective rate depending on structure and income type.
Double Taxation Treaties	Over 40 treaties reduce withholding and capital gains taxes.
Stable Economy	Ranked among Africa’s most competitive and politically stable economies.
No Exchange Controls	Free repatriation of profits, dividends, and capital.
Modern Banking System	Access to international banks with multi-currency account options.
Global Credibility	Well-regulated, OECD-compliant jurisdiction respected by investors and regulators.

Requirements for Company Registration in Mauritius

To form a company in Mauritius as a non-resident, the following are typically required:

Requirement	Details
Company Name	Must be unique and approved by the Registrar of Companies.
Registered Office Address	Required physical address in Mauritius (can be provided by BRIS Group).
Directors and Shareholders	At least one director and one shareholder (can be non-resident).
Business Plan	Especially required for GBC applications.
Memorandum & Articles of Association	Governing documents detailing company structure and purpose.
Proof of Identity and Address	KYC documentation for directors and shareholders.
Proof of Source of Funds	To comply with AML/CFT regulations.

Procedure for Mauritius Company Formation

Setting up a company in Mauritius is efficient, particularly when handled by experienced professionals.

Step 1 – Initial Consultation

We assess your business goals and recommend the most suitable structure (GBC, AC, or LLC).

Step 2 – Name Reservation

Your preferred company name is reserved with the Mauritius Registrar of Companies.

Step 3 – Document Preparation

We prepare the Memorandum & Articles of Association, collect KYC documents, and complete compliance forms.

Step 4 – Submission and Approval

Your application is submitted to the Registrar of Companies and, if applicable, the Financial Services Commission (FSC) for licensing.

Step 5 – Tax and Bank Setup

We assist in registering your company with the Mauritius Revenue Authority (MRA) and help open a corporate bank account.

Step 6 – Ongoing Compliance

Once incorporated, we ensure your company remains compliant with annual filing, auditing, and substance requirements.

Timeframe of Incorporation

🕒 Typical timeframe:

GBC: 2–4 weeks
AC: 1–2 weeks
LLC: 5–10 business days

Taxation Overview in Mauritius

Tax Type	Details
Corporate Tax Rate	15% (GBCs may benefit from 80% partial exemption on certain income streams).
Withholding Tax	May be reduced or eliminated under DTAAs.
VAT	15% (applicable only to domestic operations).
Tax Year	July 1 – June 30.
Double Tax Treaties	40+ agreements with key economies, including India, China, UK, France, and South Africa.

Substance and Compliance Requirements

To maintain tax benefits, GBCs must demonstrate economic substance, which may include:

A Mauritian resident director
A local registered office
Mauritian bank account
Qualified local employees
Board meetings held in Mauritius

Our compliance team ensures your company meets all ongoing legal and tax obligations.

Why Choose BRIS Group for Mauritius Company Formation

With extensive experience in offshore and international incorporation, BRIS Group simplifies the process of setting up your Mauritian entity — ensuring full compliance and efficiency from start to finish.

Our Services Include

Expert jurisdiction consultation and structure planning
Company name reservation and document filing
Assistance with GBC or AC licensing
Registered office and local director services
Bank account setup support
Tax and regulatory registration
Ongoing compliance, bookkeeping, and audit coordination
Annual renewal and maintenance services

💼 We handle the details — you focus on your business growth.

Why Work with BRIS Group

🌍 Global Experience – 12+ years in international company formation
⚡ Fast & Efficient – Quick incorporation with transparent pricing
🔒 Compliance-Focused – Full adherence to FSC, AML, and OECD standards
📈 Strategic Tax Advice – Structure optimization to maximize efficiency
🤝 Dedicated Support – End-to-end assistance from registration to maintenance

Start Your Mauritius Company Formation Today

Mauritius offers a perfect blend of opportunity, credibility, and flexibility for non-resident investors and entrepreneurs. Whether your goal is tax optimization, asset protection, or international expansion, our experts will guide you every step of the way.

📧 Contact us today:
[email protected]

👉 Learn more about our Offshore Company Formation Services or schedule a free consultation with our specialists to get started with your Mauritius incorporation.

Ready to Register Your Mauritius Company?

Questions & Answers

FAQ: Taxation for Offshore Companies in Mauritius

1. What is the corporation tax rate for offshore companies in Mauritius?

The corporation tax rate for offshore companies in Mauritius is 15%. However, companies benefiting from the Global Business License (GBL) can opt for an effective tax rate of 3% on specific qualifying income. This competitive rate makes Mauritius an attractive destination for offshore businesses.

2. How is income tax applied in Mauritius?

In Mauritius, the personal income tax rate is progressive, ranging from 10% to 15%. However, offshore employees, including directors of global business companies, are often exempt from personal income tax if they meet specific criteria and their income is sourced outside Mauritius.

3. What is the VAT rate in Mauritius?

Value Added Tax (VAT) in Mauritius is levied at a standard rate of 15%. However, offshore companies engaged in international activities may be exempt from VAT, provided they adhere to the regulations set by the Mauritius Revenue Authority (MRA).

4. Are dividends taxed in Mauritius?

Dividends paid to shareholders are generally not subject to tax in Mauritius for offshore companies. This is part of the country’s effort to promote foreign investment. However, it’s crucial to consider the tax regulations of the recipient’s country to ensure compliance.

5. What other taxes apply to offshore companies in Mauritius?

Beyond corporation tax, offshore companies in Mauritius may be subject to a few other taxes including:

Property tax: A nominal rate applied on property held in Mauritius.
Transfer tax: Imposed on property transfers, generally set at 5%.
Withholding tax: Applicable on certain payments (e.g., royalties or interest) to non-residents. The rate can vary, but many payments are potentially exempt.

For the most accurate and tailored tax advice, consulting with a local tax professional is recommended.

Learn more: Visit our
Full Mauritius FAQ page
or contact our tax and company formation team at [email protected]

FAQ: Company Registration in Mauritius

What is the process for forming a company in Mauritius as a non-resident?

Forming a company in Mauritius as a non-resident involves several steps. First, you need to choose a business structure, such as a Global Business Company (GBC) or an Authorized Company. You will then need to provide necessary documents, such as identification and proof of address, and appoint a local registered agent. The next step is to draft the company’s constitution and submit it, along with the registration application, to the Companies and Business Registration Department. It typically takes a few days to process the registration.

What are the requirements for non-residents to set up a company in Mauritius?

Non-residents looking to set up a company in Mauritius need to comply with specific requirements. These include having at least one director who is a resident of Mauritius and having a registered office in the country. Additionally, non-residents must provide due diligence documents, which includes a copy of their passport, proof of residence, and information about their business activities. It’s essential to work with a local professional service provider to navigate the regulations effectively.

Are there any tax advantages for non-residents forming a company in Mauritius?

Yes, Mauritius offers several tax advantages for non-residents forming a company. The corporate tax rate is generally low, with many companies benefiting from a rate of 15% or lower for Global Business Companies. Additionally, Mauritius has numerous double taxation treaties in place, which can further minimize tax liabilities for non-residents. Moreover, foreign investors can repatriate profits without restrictions, making it an attractive choice for offshore business activities.

Can a non-resident conduct business in Mauritius directly?

Yes, a non-resident can conduct business in Mauritius, but they would typically do so through a registered company. Unincorporated entities cannot directly operate a business in Mauritius. By setting up a company, non-residents can benefit from the country’s favourable business environment, robust regulatory framework, and access to regional markets. This setup not only legitimizes the business activities but also provides legal protection and credibility.

What types of companies can non-residents establish in Mauritius?

Non-residents can establish various types of companies in Mauritius, primarily Global Business Companies (GBCs) and Authorized Companies. GBCs are suitable for those intending to conduct business internationally and take advantage of the country’s tax treaties. Authorized Companies, on the other hand, are designed for businesses that wish to operate outside Mauritius. The choice between these types depends on the intended business activities and tax planning strategies.

How long does it take to incorporate a company in Mauritius for non-residents?

The incorporation of a company in Mauritius for non-residents typically takes between 5 to 10 working days once all the necessary documents are submitted. However, the total time may vary based on the completeness of the application and the efficiency of the service provider. It is advisable to engage a local expert who can assist with the documentation and ensure a smooth and faster incorporation process