How do I set up a company in Mauritius?

Companies are registered through the Registrar of Companies (ROC) via the Companies and Businesses Registration Integrated System (CBRIS). A GBC1 (Global Business Company) can be set up in 2–4 weeks with the help of a management company.

What is the corporate tax rate in Mauritius?

The standard corporate tax rate is 15%. Global Business Companies (GBCs) can benefit from a deemed foreign tax credit, making the effective rate as low as 3%.

What is a Global Business Company in Mauritius?

A GBC is a Mauritius-resident company used for international business. It benefits from Mauritius's network of Double Taxation Avoidance Agreements (DTAAs) with 46 countries.

Do I need a physical office to set up a company in Mauritius?

A GBC requires a registered office address and at least two resident directors. Management companies can provide these services.

How much does it cost to set up a company in Mauritius?

Costs include registration fees (MUR 2,000–5,000), management company fees (USD 1,500–3,000/year for a GBC) and directors' fees. Total first-year costs typically range from USD 3,000–8,000.

Business Setup

Setting Up a Company
in Mauritius

Global Business Companies, domestic companies and the process explained.

The Case For Mauritius

Why Mauritius for business?

No capital gains tax

15% flat corporate tax (3% effective rate for Global Business Companies)

No withholding tax on dividends paid to non-residents

50+ double taxation treaties with major economies

English common law legal system

Politically stable with investment-grade credit rating

AAA-rated international financial centre

Full repatriation of profits and capital

Mauritius has built its reputation as Africa's leading international financial centre over three decades. The World Bank consistently ranks it among the top economies in Africa for ease of doing business.

The combination of a low and simple tax system, a strong legal framework grounded in English common law, and a central time zone (UTC+4) bridging Africa and Asia makes it particularly attractive for holding companies, investment vehicles and regional headquarters.

Structure Options

Types of company

Global Business Company (GBC)

3% effective corporate taxInternational business and holding structures

For companies conducting business outside Mauritius. Managed by a licensed Management Company. Must demonstrate substance in Mauritius. Access to the full treaty network.

Requires FSC licence and licensed Management Company.

Domestic Company

15% corporate taxLocal trading businesses

For businesses trading primarily within Mauritius. Simpler setup with no Management Company requirement. Subject to standard Mauritius corporate law.

Authorised Company

Tax exemptLight-touch offshore structures

Simple offshore structure for holding or passive activities. Cannot conduct business in Mauritius. Limited activities permitted. No access to tax treaties.

Requires FSC authorisation. Lighter compliance than GBC.

Branch of Foreign Company

Same as parentExpanding an existing foreign entity

A foreign company can register a branch in Mauritius without incorporating a separate entity. The branch is an extension of the parent company.

Step by Step

Registration process

Typical timeline: 2–4 weeks for domestic companies, 4–8 weeks for GBCs.

Choose company structure

GBC, Domestic, Authorised or Branch — depending on your business model and tax needs.

Appoint a Management Company (for GBC)

GBCs must be managed by an FSC-licensed Management Company. They handle FSC licensing, compliance and registered office.

File the constitution, director details and registered office. Online registration available for domestic companies.

Obtain Business Registration Number (BRN)

Issued by the Registrar of Companies. Required for all tax and regulatory filings.

Open a bank account

Select a Mauritius bank. KYC documentation required. Allow 4–8 weeks for GBC accounts.

Obtain sectoral licences if required

Financial services, tourism, healthcare and other regulated sectors require additional licensing from the relevant authority.

GBC Requirement

Management Companies

Any Global Business Company must be managed and controlled by a licensed Management Company (also called a Management Services Provider). These are companies licensed by the Financial Services Commission (FSC) of Mauritius.

They provide the registered office, ensure FSC compliance, file annual returns, act as or appoint nominee directors, and manage the FSC licence renewal process. Without a Management Company, a GBC cannot legally exist.