Incorporate Company in Mauritius
- Roger Pay
- Oct 12
- 6 min read
Updated: 5 days ago
🇲🇺 Your Ultimate Guide to Company Incorporation in Mauritius
Mauritius Company Incorporation Guide
Discover the steps for tax-efficient company incorporation in Mauritius. Our guide covers GBCs, tax benefits, and the full registration process for foreign investors.
Unlock Global Potential: Incorporate Your Company in Mauritius
Mauritius has rapidly established itself as a premier destination for international business and investment. Known for its strategic location, favorable tax regime, and robust legal framework, the island nation offers an unparalleled gateway to Africa, Asia, and the world. If you're looking to establish a dynamic, tax-efficient, and globally compliant corporate structure, company incorporation in Mauritius is the strategic move your business needs.
This comprehensive guide will walk you through the essential steps, key benefits, and different company types to help you seamlessly set up your business in this thriving jurisdiction.
Key Benefits of Company Incorporation in Mauritius
Why choose Mauritius for your corporate headquarters or offshore operations? The benefits are compelling, especially for foreign investors:
Favorable Tax Regime: Enjoy a low, flat corporate tax rate (often with partial exemptions and tax credits), no capital gains tax, and no withholding tax on dividends paid out of Mauritius.
Extensive Double Taxation Avoidance Agreement (DTAA) Network:Â Mauritius boasts a wide network of DTAAs with key global economies, offering tax certainty and reduced withholding tax on cross-border payments.
Political and Economic Stability:Â The country maintains a stable political environment and a competitive, free-market economy, providing a secure foundation for long-term business growth.
Strategic Global Hub:Â Its position bridges time zones and markets in Africa and Asia, making it an ideal platform for regional and international trade and investment.6
Ease of Doing Business:Â Ranked highly by the World Bank, the incorporation process is transparent and efficient, often taking only a few working days.
Types of Companies in Mauritius: Choosing Your Structure
Choosing the correct business structure is the crucial first step. Mauritius offers several options tailored for both local and international activities:
Company Type | Primary Purpose | Key Requirement | Best For |
Global Business Company (GBC) | Conducting business outside Mauritius. | Licensed by the Financial Services Commission (FSC); requires at least two resident directors. | International holding, investment, and cross-border structuring. |
Authorised Company (AC) | Conducting business mostly outside Mauritius; seen as a non-resident for tax purposes. | Must have its central management outside Mauritius. | Consultancy, international trading, or non-financial offshore services. |
Domestic Company | Conducting business primarily within Mauritius. | Incorporated under the Companies Act 2001. | Local operations, manufacturing, and services targeting the Mauritian market. |
Limited by Shares | A Private or Public company where shareholder liability is limited to the amount unpaid on their shares. | Most common and flexible structure. | SMEs, start-ups, and established businesses. |
Step-by-Step Guide to Company Incorporation in Mauritius
The process for registering a company in Mauritius is streamlined and can often be completed online through the Corporate and Business Registration Integrated System (CBRIS).
Step 1: Company Name Reservation
Submit an application to the Registrar of Companies to check the availability of your proposed company name.
Upon approval, the name is reserved for a set period.
Step 2: Preparing and Submitting Documents
You will need to prepare and submit a set of documents, which typically includes:
The company's Constitution (or opting for the standard default constitution).
Application for Incorporation (Form 1).
Consents of the first Director(s), Secretary (if applicable), and Shareholder(s) (Forms 7, 8, and 9).
Due Diligence documents (Passports, Proof of Address, and CVs) for all directors and shareholders.
For a GBCÂ or AC, a comprehensive business plan and license application to the Financial Services Commission (FSC) is required.
Step 3: Registration and Fee Payment
Submit the completed forms and pay the prescribed registration fee.
The Registrar of Companies will review the application.
Step 4: Receipt of Incorporation Documents
Upon successful review, the Registrar will issue the Electronic Certificate of Incorporation and a Business Registration Card (BRC), which includes your unique Business Registration Number (BRN).
Your company is officially incorporated and legally exists.
Step 5: Post-Incorporation Compliance
Open a corporate bank account in Mauritius.
Register with the Mauritius Revenue Authority (MRA) for corporate tax and VAT (if applicable).19
Appoint a qualified Company Secretary (a legal requirement).
Need Expert Guidance on Your Mauritius Incorporation?
Navigating the nuances of international corporate law and compliance can be complex. Partnering with a professional corporate service provider in Mauritius can ensure your incorporation is fast, fully compliant, and structured to maximize your business advantages.
Ready to establish your global business platform? Contact us today for a tailored consultation on your Mauritius company incorporation strategy.
Seamless Expansion: How Bestar Asia Can Facilitate Your Company Incorporation in Mauritius
Leveraging a strategic presence across key Asian markets, Bestar Asia offers specialized expertise to international clients seeking to establish a tax-efficient and compliant corporate structure in the global business hub of Mauritius.
By combining their regional knowledge with the specifics of Mauritian regulatory frameworks (such as the Global Business Company, or GBC), Bestar Asia becomes your essential partner for Mauritius company formation and long-term compliance.
Here is a breakdown of how Bestar Asia can expertly guide your incorporation in Mauritius:
1. Expert Corporate Structuring and Jurisdictional Advisory
The decision of which Mauritian entity (e.g., Global Business Company - GBC, or Authorised Company - AC) is right for your goals is critical. Bestar Asia provides upfront strategic consultation to ensure you choose the structure that maximizes tax efficiency and international compliance.
Optimal Entity Selection: Advising whether a GBC in Mauritius (for treaty benefits and substance) or an AC (for non-resident status) aligns best with your business model and target markets (Africa, Asia).
Tax Planning & DTAA Strategy:Â Structuring your company to fully leverage Mauritius's extensive network of Double Taxation Avoidance Agreements (DTAAs), optimizing international capital flows, and minimizing withholding tax.
Substance Requirements:Â Providing clear guidance on the economic substance requirements in Mauritius (e.g., resident directors, local operations) to ensure your structure qualifies for tax benefits and maintains its good standing.
2. End-to-End Company Registration in Mauritius
Bestar Asia handles the entire administrative and regulatory process, ensuring a fast, smooth, and error-free company registration in Mauritius with the Registrar of Companies and the Financial Services Commission (FSC).
Name Reservation & Document Preparation:Â Managing the submission and drafting of all constitutional documents, including the application for incorporation and director/shareholder consents.
FSC Licensing:Â Critical for Global Business Companies, Bestar Asia manages the complex application process for the required license from the FSC, ensuring all business plans and compliance protocols are met.
Due Diligence & KYC Management:Â Streamlining the collection and certification of Know-Your-Client (KYC) documents for all directors and shareholders, adhering to the strict anti-money laundering regulations in Mauritius.
3. Bank Account Opening Facilitation
A corporate bank account is essential for any operational Mauritian entity. Bestar Asia leverages its financial network to expedite the account opening process with reputable local and international banks in Mauritius.
Pre-Vetting and Introduction:Â Preparing your company's profile and providing a warm introduction to suitable banks, significantly increases the success rate and speed of application.
Document Submission:Â Assisting with the complex documentation required by Mauritian banks for foreign-owned entities.
Seamless Onboarding:Â Coordinating with the bank and your directors to meet all compliance and in-person (or virtual) requirements.
4. Ongoing Corporate Secretarial and Compliance Services
Incorporation is just the first step. Bestar Asia provides essential post-incorporation services to ensure your Mauritius company remains compliant year after year, avoiding penalties and safeguarding its reputation.
Local Company Secretary:Â Providing a qualified and resident Company Secretary, which is a statutory requirement for companies in Mauritius.
Statutory Filings: Managing and filing annual returns, financial summary statements, and any changes in the company’s structure with the Registrar of Companies and the FSC.
Corporate Governance:Â Maintaining all statutory registers, minutes, and corporate records in compliance with the Mauritian Companies Act 2001.
5. 📊 Integrated Accounting and Tax Compliance
As a comprehensive professional service firm, Bestar Asia can provide the integrated financial support necessary for a globally operating Mauritius offshore company.
Accounting & Bookkeeping:Â Ensuring all records are maintained to comply with International Financial Reporting Standards (IFRS) or relevant standards as required by the MRA (Mauritius Revenue Authority) and FSC.
Tax Filing:Â Preparing and filing corporate tax returns with the MRA, ensuring the accurate application of tax credits and exemptions relevant to your GBC or AC status.
Bestar Asia Advantage | Key Benefit for Mauritius |
Regional Insight | Understanding the business needs of clients targeting Africa & Asia via Mauritius. |
Integrated Services | One-stop solution covering legal, secretarial, accounting, and tax compliance. |
Compliance Certainty | Expert handling of GBC licensing and economic substance requirements. |
Efficient Turnaround | Accelerating the incorporation process to get your entity operational faster. |
Looking to expand your global footprint with a strategically incorporated company in Mauritius?
Contact Bestar Asia today to begin your consultation and secure your strategic gateway to international markets.
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