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About Mauritius

Mauritius is an island nation in the Indian Ocean, located off the eastern coast of Africa. It lies about 500 miles east of Madagascar. Mauritius has an economy based on financial service, tourism, and agriculture.

Mauritius is ranked among the top international finance centres in the world. Its legal system derives from both French civil law and English common law. Mauritius has the Privy Council in the United Kingdom as its ultimate Court of Appeal.

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The Basics

Mauritius offers two main forms of business licences to international investors; one is called Global Business License Company (GBC) and the other is Authorised Company (AC).

Companies incorporated in Mauritius for the purpose of doing business internationally are designated Mauritius Authorised Companies (AC). In contrast, a GBC license holder is required to carry out its operations in or from Mauritius through the employment of qualified staff.  

Most of our clients choose to incorporate AC firms.


A Mauritius company can operate under these types of licenses:

Commercial License

Encompassing trading activities;

Professional License

Encompassing professional services;

Rules on Company Names

You can have the following added to your company name: Limited, Corporation, Incorporated, Public Limited Company, Berhad, Proprietary, Namloze Vennootschap, Besloten Vennootschap, Aktiengesellschaft or the relevant abbreviations.

The following names or their derivatives: assurance, bank, building society, Chamber of Commerce, chartered, co-operative, government, imperial, insurance, municipal, royal, state or trust or any name which in the opinion of the Registrar suggests the patronage of the President or the Government of the Mauritius require additional clearance.

Registration Through a Local Agent

Each company needs to have a local registered agent authorised by the Mauritius government.

Shareholders, Directors and Officers

A minimum of two shareholder is mandatory for AC firms or one if the company is to be a wholly owned subsidiary. Residents of any non-UN sanctioned country, individuals and legal entities may become shareholders of Mauritius AC. A minimum of one director is required.

Company Authorized Capital

There is no minimum investment amount or minimum share capital requirement. However, a company must have at least one share in issue, which can be issued at a nominal value of $1.

Public Registry

Details of the shareholders must be reported to the Companies Registry and are retained by local authorities. The data is not available to the general public.

Taxes and Annual Fees

Mauritius ACs are tax exempt. These firms are not resident for tax purposes and do not have access to Mauritius’ tax treaty network. GBCs are resident in Mauritius and consequently subject to tax. They benefit from a partial tax exemption where foreign dividend income, interest income is taxed at a fixed 3 percent. They can make use of Mauritius’ 40+ double tax avoidance treaties.

Each company must pay an annual renewal fee starting from the second year. Speak to us for the fees applicable upon your business license renewal.

Documents required to Start a Company in Mauritius

The following are required for every directors, officers and shareholder:

  • Thorough business plan with 3-year financial forecasts for GBC and a brief business plan for an AC.
  • Notarised copy of the passport of the company directors, officers, and shareholders.
  • An original proof of residence showing the name and address of the company directors, officers, and shareholders. A utility bill or bank statement which includes a name and address is the most common type of document provided by clients. This document must be current and have been issued in the last 90 days.
  • An original letter of introduction is required. This letter must be from a bank.
  • If the shareholder is another company, then notarised / attested versions of those documents will be required.
  • Application forms

Timeframe for Setting Up a Company in Mauritius

AC firms are incorporated usually in one week. GBC firms can take up to two weeks. Speak to us for a more precise timeline based upon your company.