Company Registrations in Mauritius

1. Trust
2. Foundation
3. Domestic Company
4. Freeport Company
5. Global Business (GBL) Company
6. Authorised Company
7. Protected Cell Company
8. Limited Partnerships

1. Must have at least 1 shareholder
2. Shareholder must not be a citizen of Mauritius
3. Must have 2 Mauritian resident Directors
4. Must conduct business principally outside of Mauritius
5. Board meetings must be held in Mauritius
6. Company’s main bank account must be in Mauritius
7. Registered office must be in Mauritius
8. Accounting records and support must be held at the registered office
9. Must appoint a management company in Mauritius as Secretary
10. Must be audited annually
11. Tax returns must be filed annually

1. Must conduct business principally outside of Mauritius
2. The majority of shares or the legal/beneficial interest in a company incorporated in Mauritius are held or controlled by a person who is not a citizen of Mauritius
3. 3. Management and control of the company should be outside Mauritius, meaning that it is the place where:
   1. a) the strategic decisions on the company’s core activities are made from; and
   2. either a majority of the Board of Directors’ meetings are held, or where the Executive Management of the company is regularly exercised
4. Unlike the GBC, an Authorised Company cannot benefit from the network of DTAAs that Mauritius has with various countries
5. An Authorised Company shall have, at all times, a registered agent in Mauritius, which shall be a management company
6. 6. Must have a registered office in Mauritius
7. Must file financial summary with the FSC
8. Must file annual tax return with the MRA

1. Can be 100% foreign owned
2. Should conduct business principally within Mauritius
3. Must have 1 local resident Director
4. Companies with an annual turnover of more than Rs 50 million need to be audited
5. Must file annual return with the Registrar of Companies

1. Standard corporate tax rate is 15%
2. Companies exporting goods are subject to tax at 3% on the chargeable income attributable to exports
3. No Capital Gains Tax
4. Dividends paid by a Mauritian resident company are exempt from income tax. Foreign dividends are taxable, but a credit may be claimed for underlying tax and withholding tax suffered.
5. Mauritian resident companies are subject to income tax on their worldwide income (Resident companies are companies incorporated in Mauritius and with their central management and control in Mauritius.)
6. An 80% partial exemption is available for certain types of foreign-sourced income if prescribed conditions are fulfilled. Where the partial exemption is claimed, a company will not be entitled to claim a credit in respect of the actual foreign tax suffered.

No. We can process your application without you being physically present in Mauritius. We do however encourage clients to attend annual Board meetings in person as far as possible.

Yes. With established international and local banks in Mauritius, there are a wide variety of options when it comes to banking.

This will depend on the type of company you want to set up. Schedule a free consultation with one of our specialists so that we can best advise you.

Depending on the tax rules and requirements in your country of origin, it may be beneficial to set up a trust to hold the shares of your Mauritian company.

Yes you can. There are various visas available to allow foreigners to live and work in Mauritius. As a business owner, you can apply for an Investor Permit, which will allow you to live and work in Mauritius for a period of ten years, renewable. Schedule a free consultation with one of our consultants for more information.