Company Formation & Corporate Services in Mauritius
Mauritius has built its reputation as a regulated gateway between Africa and Asia — a base for investment holding and fund structures backed by treaty access and genuine regulatory oversight from the Financial Services Commission. We lead with that gateway story, not with a tax percentage that only applies once specific conditions are met.
Ownership & Tax Snapshot
Mauritius permits 100% foreign ownership of a Global Business Company (GBC) or domestic company. The standard corporate tax rate is 15%. Certain categories of foreign-source income (for example, specified interest, and income from qualifying activities) may qualify for an 80% partial exemption, which would reduce the effective rate on that qualifying income to around 3% — but this exemption is conditional: it applies only to specified qualifying income, and only where the company meets substance requirements set by the Financial Services Commission for the relevant category of activity. We do not present “3% effective tax” as an automatic outcome; it depends on your income type and substance position, assessed before it goes into any proposal.
GBC vs Other Structures
| Global Business Company (GBC) | Domestic Company | Authorised Company | |
|---|---|---|---|
| Best for | Treaty access, fund structures, international holding | Businesses operating within Mauritius | Non-resident structures not seeking treaty access |
| Tax residency | Tax resident in Mauritius, treaty access available | Tax resident, standard domestic tax rules | Generally not tax resident in Mauritius |
| FSC licensing | Required, with substance conditions for certain activities | Standard company registration | Lighter-touch registration, no treaty access |
The Setup Process
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Structure assessment: GBC, domestic company, or Authorised Company, based on use case and treaty needs.
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FSC licence application (for GBC) and substance-plan confirmation.
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Incorporation with the Registrar of Companies.
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Mauritius Revenue Authority tax registration.
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Local director and registered office arrangement (substance requirements vary by activity).
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Bank account introduction.
Mauritius Registrars & Regulators
| Role | |
|---|---|
| Registrar of Companies (CBRD) | Incorporation, annual returns and the company register |
| Financial Services Commission (FSC) | Global Business licence, Authorised Company registration and substance oversight |
| Mauritius Revenue Authority (MRA) | Corporate tax and VAT registration and returns |
| Economic Development Board (EDB) | Freeport certificates for logistics and re-export, and investor occupation permits |
Ongoing Compliance Calendar
Annual
- FSC annual licence renewal (GBC)
- Annual return with the Registrar of Companies
- Audited financial statements
- Corporate tax return
As applicable
- Substance monitoring for partial-exemption categories
Ad hoc
- Beneficial-ownership register updates
Mauritius At A Glance
Main Industries
Why Choose This Market
- A gateway between Africa and Asia: A treaty network and investment agreements that make Mauritius a common base for investment into Africa and India.
- A regulated financial centre: Financial Services Commission oversight gives funds and holding structures a credible regulatory home.
- Stability and a bilingual legal system: A stable democracy with a hybrid civil and common-law system, working in English and French.
Questions We Are Actually Asked
Your question is not here? Put it to an advisor who works on Mauritius every week.
Book a ConsultationIs Mauritius really a 3% tax jurisdiction?
Only for specific categories of qualifying foreign-source income that meet the FSC’s substance conditions and the 80% partial exemption criteria. The standard rate is 15%, and we confirm eligibility for the exemption before including it in any proposal.
Does Mauritius give me access to double-tax treaties?
A Global Business Company is Mauritius tax-resident and can generally access Mauritius’s tax treaty network, subject to meeting substance and beneficial-ownership requirements in each treaty.
Do I need local directors for a Mauritius GBC?
Yes. A Global Business Company must have at least two directors resident in Mauritius, a registered office in Mauritius, and a principal bank account there. These are part of the substance conditions the Financial Services Commission checks.
What is the difference between a GBC and an Authorised Company?
A GBC is Mauritius tax-resident, licensed by the Financial Services Commission, and can use the treaty network. An Authorised Company is managed outside Mauritius, is generally not tax-resident there, and has no treaty access — a lighter option when treaty benefits aren’t the goal.
Is the Mauritius Freeport relevant to my business?
If you warehouse, process or re-export goods through Mauritius, possibly. The Freeport offers customs benefits for qualifying logistics and trading activity, under a certificate from the Economic Development Board. For holding and investment structures it usually isn’t relevant.
Checked against Mauritius Revenue Authority and Financial Services Commission guidance on the 15% standard rate and 80% partial-exemption conditions, 31 Aug 2026.
Regulatory and tax rules change. This page is general information about Mauritius, not tax or legal advice — we confirm the current position for your activity before you commit to a structure.
Explore Other Countries We Cover
Legitimate international structuring with real substance requirements — not a blanket tax exemption.
Explore → UAEFree zone or mainland — the fastest-moving hub in the region, if you choose the right structure first.
Explore → United KingdomA globally recognised corporate framework, now shaped by mandatory identity verification.
Explore → SingaporeAsia’s credibility jurisdiction — built for founders who need a bank, a board, and a clean filing record.
Explore →Not Sure Which Structure Fits?
Bring us the business you actually plan to run in Mauritius, and we will tell you honestly whether this is the right jurisdiction for it — and which structure inside it makes sense.