Form a Company in Mauritius
Set up a Mauritius Global Business Company or Authorised Company for international business. We explain the process and connect you with a Mauritius provider for incorporation, licensing and ongoing compliance. Remote formation is often possible, subject to acceptance.
Gateway to Africa & Asia
Mauritius is a well-regarded financial centre widely used for structuring investment into Africa and Asia, supported by a broad treaty network.
Hybrid Legal System
A stable jurisdiction combining civil and common-law traditions, regulated by the Financial Services Commission for global business.
Company Formation Support
Get guidance on the company formation process, required documents and next steps for setting up your business in this jurisdiction.
Two Structures
A GBC is tax-resident and can access treaties subject to substance, while an Authorised Company is treated as non-resident. The right choice depends on your activity.
Why Form a Company in Mauritius?
Mauritius is a long-established international financial centre. The points below are general commercial considerations, not guarantees, and your own circumstances should be reviewed with a qualified adviser.
Extensive Treaty Network
Mauritius has a broad network of double-tax treaties, particularly with African and Asian countries, which may reduce withholding taxes in cross-border situations. Eligibility and substance requirements should be confirmed.
Two Complementary Structures
A Global Business Company (GBC) is Mauritius tax-resident and may access treaty benefits subject to substance, while an Authorised Company is treated as non-resident. The structure can be matched to the activity.
Established Regulation
Global business is regulated by the Financial Services Commission, which supports the jurisdiction's international standing and access to banking.
Investment Gateway
Mauritius is widely used for qualifying international investment, holding, financing and service activities, alongside genuine substance. It is a common route for investment into Africa and Asia, but is not limited to those regions.
Competitive Tax Framework
Mauritius applies a competitive corporate tax framework, and partial exemptions may reduce the effective rate on certain income, subject to conditions.
Skilled, Bilingual Workforce
A bilingual (English and French) professional-services sector supports company administration, accounting and compliance.
Formation Packages
Choose the structure that fits your business. Every engagement is quoted individually, so you only pay for what you need.
- Authorised Company formation & name approval
- Constitution & registration with the Registrar
- Registered agent & registered office
- Assistance with tax filing obligations, where applicable.
- Corporate document set
- GBC formation & FSC licence application support
- Registered office & local directors support
- Substance & compliance guidance
- Bank account introduction
- Accounting & annual filing support
- GBC or AC for holding or structuring
- Review of substance & treaty considerations
- Registered office & agent
- Accounting for the structure
- Coordination with your adviser
Government, registry, licensing, certification, translation and third-party costs are quoted separately where applicable. Figures are confirmed in writing before you commit.
Mauritius Formation Services
Everything you need to form, license and run a Mauritius company, handled with an in-country service provider.
Company Formation
Full formation of a GBC or Authorised Company: name approval, constitution and registration with the Registrar of Companies, with the corporate document set.
Licensing & Substance
A GBC requires a Global Business Licence from the Financial Services Commission and must maintain appropriate management, control and substance in Mauritius. Both GBCs and Authorised Companies are normally administered through a licensed Mauritius management company, which must confirm eligibility. We provide general guidance and connect you with a licensed provider, subject to acceptance.
Directors & Shareholders
Foreign individuals and corporate shareholders can own a Mauritius company. A GBC normally needs at least two suitably qualified directors resident in Mauritius and must maintain appropriate management, control and substance. An Authorised Company is intended for qualifying foreign-controlled business that is centrally managed and controlled outside Mauritius. Both structures normally require administration through a licensed Mauritius management company.
Banking
Introductions to Mauritius banks. Account approval always rests with the bank after its own KYC and due-diligence process.
Accounting & Compliance
Bookkeeping, annual accounts, tax returns and FSC filings where applicable, kept on schedule against Mauritius deadlines.
Structuring Guidance
A general overview of how GBCs and Authorised Companies are used for investment into Africa and Asia, so the structure fits your plans.
How to Form a Mauritius Company
- 1
Tell Us Your Plans
Send your details through the quote form. We explain the GBC and Authorised Company options and, where appropriate, connect you with a Mauritius service provider.
- 2
KYC & Documents
The provider verifies identity and collects the usual documents: passport and proof of address for individuals, and incorporation documents for corporate shareholders.
- 3
Registration & Licensing
The company is registered with the Registrar of Companies, and for a GBC the Global Business Licence application is made to the Financial Services Commission.
- 4
Substance, Banking & Compliance
Substance and directorship are addressed where applicable, and assistance may be provided with opening a corporate account.
What You Receive
- Certificate of incorporation
- Constitution of the company
- Registrar of Companies registration
- FSC licence (for a GBC), where applicable.
- Corporate document set
Timelines depend on KYC, licensing and bank onboarding. We confirm expected turnaround with your quote.
Mauritius Tax & Annual Compliance: General Overview
A plain-language summary of the main Mauritius tax and filing points for a company in 2026. This is general information to help you plan, not tax or legal advice. Your Mauritius provider or adviser confirms what applies to your situation.
Corporate Income Tax
Mauritius generally applies a headline corporate tax rate of 15%. A partial exemption may apply to certain qualifying income for a GBC, subject to meeting substance and other conditions, which can reduce the effective rate.
GBC vs Authorised Company
A GBC is Mauritius tax-resident and may access treaty benefits subject to substance. An Authorised Company may be treated as non-resident for tax, but it still has Mauritius accounting, corporate and tax-filing obligations, including filing an annual return of income. Eligibility must be confirmed by a licensed Mauritius management company.
VAT
Mauritius operates VAT, with registration generally required once turnover passes the statutory threshold. Many global-business companies trade outside Mauritius, so VAT may not apply to their supplies.
Withholding & Treaties
Mauritius has a broad treaty network that may reduce foreign withholding taxes. Access depends on residence, substance and the specific treaty, and should be confirmed case by case.
Annual Filing
Companies file annual returns and financial statements as applicable, and a GBC has ongoing FSC and substance obligations. Deadlines apply after the financial year-end.
Economic Substance
Global business companies are expected to maintain appropriate substance in Mauritius, such as local directors, premises and expenditure. Requirements depend on the activity and licence.
Mauritius Company Formation FAQ
Common questions about forming a company in Mauritius. General information only, not legal or tax advice.
A GBC is Mauritius tax-resident, holds a Global Business Licence, must maintain management, control and substance in Mauritius, and may qualify for treaty benefits. An Authorised Company is intended for qualifying foreign-controlled business that is centrally managed and controlled outside Mauritius and conducts its principal business outside Mauritius; it may be treated as non-resident but still has Mauritius filing obligations. Both are normally administered through a licensed Mauritius management company.
Yes. Both GBCs and Authorised Companies are generally owned by non-residents, subject to the provider's KYC and licensing checks.
A GBC normally needs at least two suitably qualified directors resident in Mauritius to support its management, control and substance. An Authorised Company does not, but must be administered through a licensed Mauritius management company. Requirements should be confirmed for your case.
Often, yes. Much of the process can be handled remotely once identity checks and documents are in order, though licensing steps have their own requirements.
A headline corporate tax rate of 15% generally applies, with a partial exemption possible on certain qualifying GBC income subject to conditions. VAT may apply to local supplies. This is general information, not tax advice.
A GBC may qualify for benefits under Mauritius tax treaties, subject to residence, substance, management and control, and the specific treaty. Access is never guaranteed. An Authorised Company, being non-resident, generally does not. Eligibility should be confirmed with a licensed management company.
A corporate account is normal in practice, particularly for a GBC. Account opening is a separate process with its own checks and provider acceptance.
Global business companies are expected to maintain appropriate substance, such as local directors, premises and expenditure proportionate to the activity. The requirements depend on the licence and activity.
No. Financial services, investment, banking, insurance and similar activities require separate licensing from the Financial Services Commission or other regulators. Incorporation alone does not authorise regulated business.
Yes. Mauritius companies are widely used for qualifying international investment, holding, financing and service activities, including but not limited to investment into Africa and Asia. The tax result depends on substance and treaty access and should be reviewed.
For individuals, generally a passport, proof of address, business-activity and source-of-funds information and tax-residency details. For corporate shareholders, incorporation and constitutional documents, registers, an ownership chart and beneficial-ownership information.
Still Have Questions?
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Send us your details and we will explain the GBC and Authorised Company options and connect you with a Mauritius provider.
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