Company Formation in Mauritius: Your Global Business Gateway
Are you looking to tap into new markets and explore global opportunities? Company formation in Mauritius is your gateway to a strategically located business hub that offers an array of benefits for investors and entrepreneurs. With its favorable tax regime, political stability, and robust financial services sector, Mauritius is increasingly becoming a preferred destination for international business operations.
At InvestiraDubai.com, we specialize in setting up your business in Mauritius, ensuring transparency and making it a rewarding journey.
Why Choose Mauritius for Your Offshore Company?
Mauritius is far more than a tourist destination. It is a leading international financial centre in Sub-Saharan Africa, regularly ranked among the best jurisdictions for ease of doing business (World Bank Doing Business Report). Its strategic location — 4 hours from Dubai and at the crossroads of African and Asian markets — makes it a preferred hub for international groups.
A Competitive and Transparent Tax Framework
Unlike opaque offshore jurisdictions, Mauritius is a member of the OECD Global Forum on Transparency and Exchange of Information and has adopted CRS (Common Reporting Standard). Transparency is an asset, not a drawback:
- Standard corporate tax rate: 15% on company profits
- Effective rate for GBCs: up to 3% via the Foreign Tax Credit mechanism
- IBC (International Business Company): exemption from local tax on qualifying foreign income
- 0% capital gains tax — on securities and real estate
- 0% inheritance and gift tax
- No VAT on offshore transactions
46 double tax agreements (DTAs) with key countries
Mauritius has signed 46 DTAs with key countries including France, India, South Africa, Kenya, Senegal, Bangladesh, Sri Lanka and China. These treaties make Mauritius particularly attractive for investments directed towards India and Sub-Saharan Africa.
Regulatory Stability and International Reputation
The Mauritius Financial Services Authority (FSA) is a rigorous, internationally recognised regulator. Mauritius has been removed from the EU blacklist since 2021 and is fully compliant with FATF standards. It is a reputable jurisdiction, suitable for banking structures, investment funds, holding companies and international trading companies.
Main Legal Structures in Mauritius
International Business Company (IBC) | The IBC is the simplest and fastest structure to set up in Mauritius. Designed for activities conducted outside Mauritius, it benefits from an exemption on profits generated internationally. An IBC cannot invoke Mauritius double tax agreements (DTAs).
- Minimum capital: USD 1 /
- Incorporation time: 5 to 10 business days
- No obligation to file public annual accounts
- Ideal for: holding structures, international trading, intellectual property, e-commerce
The GBC is regulated by the FSA, subject to an effective rate of up to 3% via the Foreign Tax Credit, and can invoke all 46 Mauritius DTAs. It requires genuine local substance.
- Authorised Company (AC)
- Access to Mauritius' network of 46 Double Taxation Agreements (DTAs).
- Substance requirement: at least two Mauritius-resident directors.
- Idéale pour : fonds, holdings d’investissement, sociétés de financement intra-groupe
The AC is a lightweight structure designed for companies whose activities and ownership are primarily based abroad. Simpler and less costly than a GBC.
Mauritius Company Formation Process: Step by Step
Structure Selection and Eligibility Check
Based on your objectives (India-bound flows, European holding structure, African trade finance, e-commerce), we select the optimal structure with you: IBC, GBC or AC.
Name Reservation and Filing with the Registrar
The company name is reserved with the Mauritius Registrar of Companies. The dossier includes the Memorandum & Articles of Association, list of shareholders and directors, and the official submission form.
Certificate of Incorporation
The Certificate of Incorporation is typically issued within 5 to 10 business days. For a GBC, obtaining the FSA licence adds 4 to 6 weeks.
Open your corporate bank account
We assist you with opening a corporate account at a Mauritius bank (Mauritius Commercial Bank, SBM, AfrAsia Bank) or an international partner bank. Substance and KYC conditions apply.
Compliance and Annual Follow-Up
A Mauritius company must produce annual financial statements (audited for GBCs), renew its FSA licence (GBC), maintain a registered agent and comply with CRS/FATCA obligations.
Our Mauritius Company Formation Support
Investir à Dubai has a network of licensed local partners in Mauritius (FSA-licensed management companies and corporate lawyers) to provide end-to-end support:
- Preliminary advice: analysis of your tax situation, structure selection, comparison with other jurisdictions (Seychelles, UAE, Singapore).
- Complete incorporation: articles, Registrar filing, FSA licence application for GBCs, certificate of incorporation.
- Registered office address: provision of a physical address and FSA-licensed registered agent.
- Bank account opening: KYC file preparation, introduction to our Mauritius banking partners.
- Compliance monitoring: annual deadline reminders, financial statements, licence renewals.
FAQ — Company Formation in Mauritius
The IBC is a simple structure, exempt from tax on offshore income, but cannot invoke Mauritius's double tax agreements (DTAs). The GBC is regulated by the FSA, taxed at an effective rate of up to 3% via the Foreign Tax Credit, and can access all 46 Mauritius DTAs. The GBC requires genuine local economic substance.
No. Mauritius was removed from the EU blacklist of non-cooperative tax jurisdictions in October 2021. It complies with FATF/GAFI standards and is a full member of the OECD Global Forum on Transparency. It is a fully cooperative and internationally recognised jurisdiction.
Yes. The entire incorporation process can be completed remotely, subject to appointing an FSA-licensed management company as registered agent. Document preparation, filing and receipt of the Certificate of Incorporation require no physical presence in Mauritius.
Incorporation fees for a Mauritius IBC typically range from USD 800 to USD 1,500 (government fees + registered agent). Annual maintenance costs (registered agent + government renewal) range from USD 1,000 to USD 2,000/year. GBC fees are higher due to FSA regulation requirements. Contact us for a precise quote.
Yes. Mauritius IBC and GBC companies can open accounts at international banks, including European institutions (e.g. Lithuanian-based regulated neobanks, Swiss private banks) and international banks in Singapore. Full KYC compliance is required. Mauritius local banks (MCB, SBM, AfrAsia) are commonly used for their expertise with offshore structures.
Historically yes — Mauritius was the leading route for foreign investment into India via its DTA with India. Since the 2016–2017 India-Mauritius tax treaty renegotiation, capital gains tax now applies on Indian assets acquired after April 2017. However, Mauritius GBCs still benefit from reduced withholding taxes on dividends and interest, and remain a relevant structure for India-bound investments when combined with proper substance requirements.
Yes. Many clients combine a UAE Freezone company (for UAE residence visa, tax residency and regional banking) with a Mauritius IBC or GBC (for Africa or Asia-facing operations, DTA access and portfolio holding). Our team designs integrated cross-jurisdictional structures tailored to your objectives.
Launch Your Mauritius IBC or GBC in Less Than 10 Days
Company incorporation, FSA licence, bank account opening and annual compliance: a single point of contact for your complete Mauritius offshore structure.
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