Company Formation in Mauritius

Mauritius is one of the easier places in the region to start a company. The process is well defined, the registry is online, and a company can be incorporated in a matter of days. This page explains the types of company you can form, the step by step process, and what it costs.

If your plan is to hold or invest internationally rather than trade inside Mauritius, read our dedicated guide on setting up an offshore company in Mauritius instead. This page covers formation in general terms.

Why foreigners choose Mauritius for company formation

Mauritius combines political stability with a business friendly legal system based on the Companies Act 2001. The country sits in a time zone that overlaps with Africa, Asia and Europe in the same working day. English and French are both used in business, and there is a deep pool of accountants, lawyers and administrators. There are no exchange controls, so funds move in and out freely.

Foreign nationals can own 100 percent of a Mauritius company. There is no requirement for a local shareholder. Depending on the structure, you may need resident directors, which is covered below.

Types of companies you can form in Mauritius

There are three main vehicles. The right one depends on whether you intend to do business inside Mauritius or mainly outside it.

Company type	Best for	Where business is done
Domestic Company	Trading or operating inside Mauritius	Mainly inside Mauritius
Global Business Company (GBC)	International business that wants tax treaty access	Mainly outside Mauritius
Authorised Company	Pure holding and international structuring	Outside Mauritius only

The Global Business Company and the Authorised Company are the offshore structures. They are explained in full, with tax treatment and substance rules, on the offshore company page. The rest of this page covers the formation process that applies to a standard Mauritius company.

How to set up a company in Mauritius, step by step

1. Choose your structure. Decide whether you need a Domestic Company, a Global Business Company or an Authorised Company. This drives every step that follows.

2. Reserve a company name. Check availability and reserve the name with the Registrar of Companies through the online registry.

3. Prepare the incorporation documents. These include the application form, details of directors and shareholders, the registered office address, and certified identity and address documents for each beneficial owner.

4. File with the registry. Submit the documents to the Corporate and Business Registration Department. On approval the company receives its Certificate of Incorporation and a Business Registration Number.

5. Open a bank account. Open a corporate account with a Mauritius bank. Banks run their own checks on the directors, shareholders and the source of funds.

6. Register for tax and any licences. Register with the Mauritius Revenue Authority for tax and VAT where relevant, and apply for any activity licence your business needs.

How long company formation takes

A straightforward Domestic Company can be incorporated within a few working days once documents are in order. A Global Business Company takes longer because it needs a licence from the Financial Services Commission, usually in the range of two to three weeks. Bank account opening runs in parallel and is often the slowest step.

Cost of company formation in Mauritius

Costs fall into three groups. Government and registry fees are fixed. Professional fees cover the administrator or law firm that handles the filing. Ongoing fees cover the registered office, accounting, the annual return and, for licensed structures, annual renewal. A Domestic Company is the cheapest to run. A Global Business Company carries higher annual costs because of its licence, resident directors and audit requirements. We provide a written quote once we know the structure and activity.

Documents you will need

• Certified passport copy for each director and shareholder

• Proof of residential address for each director and shareholder, usually a recent utility bill or bank statement

• A short business plan or description of the intended activity

• Bank reference or professional reference where required

• Registered office address in Mauritius

After incorporation: ongoing obligations

Every Mauritius company keeps accounting records, files an annual return, and submits a tax return. Licensed offshore structures have further duties, including audited financial statements and economic substance. Those substance rules are set out on the offshore company page.

Which structure is right for you

If you plan to sell to customers in Mauritius, employ people locally, or run a shop, restaurant or local service, a Domestic Company is the natural choice. If your income comes from outside Mauritius and you want access to the tax treaty network, a Global Business Company fits better. If you only need a clean holding vehicle with no Mauritius activity, an Authorised Company is lighter to run. We help you choose before you commit.