Incorporate · Offshore

Company Formation in Mauritius

Treaty-connected gateway into Africa and India with a low effective rate. Review the legal form, tax position, treaty network and indicative cost, then talk to one team that structures it end to end.

Licensed CSP
50+ yrs combined experience
15+ jurisdictions

Corporate tax: 15% headline, reduced to an effective ~3% on qualifying foreign income via an 80% partial exemption
VAT / GST: 15%
Formation: 1-3 weeks
Foreign ownership: 100% permitted
Tax treaties: 45+
Setup cost: USD 2,500 - 6,000

At a glance

Common entity: Global Business Company (GBC)
Formation time: 1-3 weeks
Setup cost: USD 2,500 - 6,000
Annual cost: USD 2,500 - 6,000
Foreign ownership: 100% permitted
Tax treaties: 45+

Funds and investmentHolding companyIP and licensingTrading

Best for

Investment into Africa and India via treaties
Fund and holding structures with substance
Cross-border trading needing treaty relief

Less ideal for

Founders wanting zero tax and no substance
Fast same-week offshore shells

Legal and formation

Legal system	Mixed (civil and common law)
Common entity types	Global Business Company (GBC), Authorised Company
Formation timeline	1-3 weeks
Minimum capital	None (activity dependent)
Foreign ownership	100% permitted
Minimum shareholders	1
Minimum directors	2 Mauritius-resident directors for a GBC seeking tax residency
Local presence	Registered office, resident directors and substance required for a GBC
Public registry	Beneficial owners filed with the registrar; not fully public
Audit	Annual audit required for a GBC

Tax profile

Corporate income tax	15% headline, reduced to an effective ~3% on qualifying foreign income via an 80% partial exemption
VAT / GST	15%
Withholding, dividends	0%
Withholding, interest	0% for GBCs on foreign-source (15% domestic)
Withholding, royalties	0% to non-residents on foreign-source
Capital gains	Not taxed
Territorial system	No
CFC rules	No
Participation exemption	Partial exemption regime; treaty access for qualifying GBCs with substance

Every figure above is indicative. Rates, thresholds, minimum capital, ownership rules and timelines change and vary by activity, licence and structure. They are confirmed with the relevant authority and in a tailored quote before you rely on them. This is general information, not legal or tax advice.

How to set up in Mauritius

1
Engage a licensed management company and complete KYC
2
Reserve the company name with the Registrar of Companies
3
File incorporation and (for a Global Business licence) apply to the FSC
4
Appoint local directors to meet substance and tax-residence requirements
5
Provide a registered office and open a corporate bank account

Banking reality

Mauritius has a functioning offshore banking sector geared to Global Business companies, and accounts are openable through the management company, though KYC and substance expectations have tightened.