Why Choose Mauritius for Company Formation?
Mauritius is an established international financial centre with a reformed Global Business regime. It pairs a treaty-based, tax-resident option (the Global Business Company) with a tax-neutral, non-resident option (the Authorised Company), making it a flexible base for international structuring:
Treaty Network. GBC structures can access over 40 double tax treaties, subject to substance and beneficial ownership requirements
Low Effective Tax. GBC companies can reach an effective tax rate as low as 3% through the 80% partial exemption on qualifying income
Tax-Neutral Option. The Authorised Company is non-resident and not subject to Mauritius tax except on Mauritius-sourced income
Gateway to Africa and Asia. A practical hub for investment into Africa, India, and the wider Asian region
English Common Law. A stable legal framework drawing on English common law principles
No Capital Gains Tax. No capital gains tax and no withholding tax on dividends, subject to conditions
Internationally Aligned. A regulated jurisdiction aligned with OECD and BEPS standards, removed from EU and FATF monitoring lists
Banking Access. An established banking sector with both local and international banks for company accounts
Mauritius Company Types
Global Business Company (GBC)
- Min. capital
- No minimum
- Shareholders
- 1 minimum (any nationality)
- Best for
- Active business and treaty-based holding with partial exemption (substance required)
Authorised Company
- Min. capital
- No minimum
- Shareholders
- 1 minimum (any nationality)
- Best for
- Tax-neutral holding and asset protection with management outside Mauritius
Domestic Company
- Min. capital
- No minimum
- Shareholders
- 1 minimum
- Best for
- Business carried on within Mauritius (not a Global Business structure)
Limited Partnership
- Min. capital
- No minimum
- Shareholders
- General and limited partners
- Best for
- Fund structures and joint ventures requiring a partnership vehicle
Common Uses for Mauritius Companies
Treaty-Based Holding
Hold shares in subsidiaries through a GBC that can access Mauritius double tax treaties, subject to meeting substance and beneficial ownership requirements.
Investment into Africa and Asia
Use Mauritius as a gateway for tax-efficient investment into Africa, India, and the wider Asian region.
Asset Protection
Ring-fence assets within a stable, English common law framework, often through a tax-neutral Authorised Company.
Funds and Investment Vehicles
Structure investment holdings and fund vehicles within a regulated jurisdiction recognised by international investors.
Note: Costs are indicative and may change with your requirements and regulations. Contact us for a tailored quote.