How do you set up a business in Mauritius?
Setting up a domestic company in Mauritius takes five to ten working days online through the Registrar of Companies. Foreign entrepreneurs need an Occupation Permit (Investor category) in parallel.
Company formation
The most common structure for a business operating in Mauritius is a private company limited by shares (similar to a UK Ltd or South African (Pty) Ltd). The Registrar of Companies (ROC) handles registration, and the process is available entirely online through the Mauritius business registration portal.
Steps to incorporate
- Reserve your company name (same-day online)
- Submit the incorporation form (Form 1 — Memorandum and Articles of Association) online
- The ROC issues a Certificate of Incorporation within two to five working days
- Register for VAT with the Mauritius Revenue Authority (mandatory once turnover exceeds MUR 6 million per year)
- Register with the National Pension Fund (NPF) and the National Savings Fund (NSF) for employees
Minimum requirements
- At least one director (can be foreign, but having a resident director strengthens banking relationships)
- At least one shareholder
- A registered office address in Mauritius
- A company secretary (can be a licensed management company)
- Minimum share capital: MUR 1 (there is no meaningful minimum)
Occupation Permit for foreign founders
A foreign national setting up and operating a business in Mauritius needs an Occupation Permit in the Investor category, issued by the Economic Development Board (EDB). The Investor OP requires a minimum investment of MUR 6 million (approximately USD 133,000) into the business. The OP application can be filed simultaneously with or shortly after company incorporation.
Banking
Opening a business bank account in Mauritius requires the Certificate of Incorporation, the Business Registration Number, director ID documents, and proof of address. MCB, AfrAsia Bank, and SBM are the main banks for business accounts. Online banking is well-developed.
Global Business Company (GBC)
For holding structures, regional headquarters, or businesses deriving income from outside Mauritius, the Global Business Company (GBC) structure offers significant tax and treaty benefits. GBCs are administered by licensed management companies and require a higher compliance standard. A financial services licence from the Financial Services Commission (FSC) is required.
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Mauritius is one of Africa's most important investment holding jurisdictions, offering low tax rates, an extensive treaty network, political stability, and a bilingual common-law legal system.
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