Mauritius has evolved into one of the most preferred international business destinations for global investors, multinational corporations, family offices, and entrepreneurs seeking a stable, tax-efficient, and well-regulated jurisdiction. Positioned strategically between Africa, Asia, and the Middle East, Mauritius offers an ideal gateway for international trade, investment structuring, and global business expansion. Mauritius is a politically stable island nation located in the Indian Ocean. Over the past two decades, the country has transformed from a tourism-based economy into a global financial and investment hub.
Why Mauritius ?
The government actively promotes foreign investment and offers a transparent regulatory framework, making it one of the most business-friendly jurisdictions globally. Mauritius is governed under: Companies Act 2001, Financial Services Act 2007, Financial Services Commission (FSC), Corporate and Business Registration Department (CBRD). These laws ensure transparency, investor protection, and compliance with international standards.
Why Mauritius is a Preferred Business Destination
1. Strategic Location
Mauritius serves as a gateway to:
• Africa
• India
• Middle East
• Asia
This makes Mauritius ideal for:
• Investment Holding Companies
• Trading Companies
• Investment Funds
• FinTech Companies
2. Political and Economic Stability
Mauritius is considered one of Africa’s most stable economies with:
• Strong governance
• Transparent regulations
• Investor-friendly policies
• Low corruption environment
These factors make Mauritius highly attractive for global investors.
3. Attractive Tax Regime
Mauritius offers one of the most competitive tax environments globally:
• Corporate Tax: 15%
• Partial tax exemption up to 80% (effective tax as low as 3%)
• No capital gains tax
• No inheritance tax
• No withholding tax (in many cases)
• Extensive Double Tax Treaty Network
Mauritius currently has more than 46 Double Taxation Avoidance Agreements with major countries including India, UAE, UK, Singapore, and South Africa.
4. Ease of Doing Business
Mauritius offers:
• Fast company registration
• Minimal bureaucracy
• Modern banking infrastructure
• Strong legal system based on English and French law
Companies can typically be incorporated within:
• 2–3 days (Domestic Company)
• 5–15 days (Global Business Company)
Business Entities in Mauritius
Mauritius offers multiple types of business entities suitable for various business structures and investment needs.
Main business entities include:
1. Global Business Company (GBC)
2. Authorised Company (AC)
3. Domestic Company
4. Protected Cell Company (PCC)
5. Limited Partnership
6. Trusts
7. Foundations
8. Branch of Foreign Company
9. Private Limited Company
10. Public Limited Company
These entities allow flexibility for investors depending on their business objectives.
1. Global Business Company (GBC)
Global Business Company (GBC) is the most popular structure for international business and investment.
A GBC is:
• Incorporated in Mauritius
• Licensed by Financial Services Commission
• Used for international business activities
GBCs are typically used for:
• Investment holding
• International trading
• Fund management
• Asset holding
• FinTech operations
Features of Global Business Company
Key Benefits
• Access to double tax treaties
• Tax-efficient structure
• International credibility
• Strong legal protection
• Flexible shareholding
Tax Benefits
GBC Tax Features:
• Corporate Tax: 15%
• Partial exemption: 80%
• Effective tax rate: approx. 3%
• Foreign tax credit available
Requirements for GBC
• Minimum 2 resident directors
• Registered office in Mauritius
• Company secretary
• Accounting records
• Annual audit mandatory
Suitable For
• International trading companies
• Holding companies
• Investment companies
• FinTech companies
• Fund structures
2. Authorised Company (AC)
Overview
Authorised Company is designed for companies conducting business outside Mauritius.
Key Characteristics:
• Non-resident for tax purposes
• Offshore business structure
• No Mauritius tax on foreign income
Features of Authorised Company
Benefits
• No corporate tax in Mauritius
• Low compliance requirements
• High confidentiality
• Flexible operations
Limitations
• Cannot conduct business in Mauritius
• Cannot access tax treaties
• Limited banking options
Suitable For
• Trading companies
• Consulting companies
• Investment holding
• Asset protection
3. Domestic Company
Domestic companies operate within Mauritius.
These companies are ideal for:
• Local business operations
• Trading within Mauritius
• Service businesses
Features
• Corporate tax: 15%
• One director required
• Foreign ownership allowed
• Simple compliance
Suitable For
• Retail business
• Hospitality
• Consulting
• Local trading
4. Protected Cell Company (PCC)
Protected Cell Company allows:
• Multiple investment portfolios
• Asset protection
• Risk segregation
Each cell operates independently.
Suitable For
• Investment funds
• Insurance companies
• Asset holding
5. Limited Partnership
Limited Partnership structure allows:
• General Partner
• Limited Partner
Used mainly for:
• Investment funds
• Private equity
• Venture capital
6. Trusts in Mauritius
Mauritius Trusts are used for:
• Asset protection
• Estate planning
• Wealth management
Benefits:
• Confidentiality
• Tax efficiency
• Flexible structure
7. Foundations in Mauritius
Foundations combine:
• Company structure
• Trust benefits
Used for:
• Wealth planning
• Family offices
• Charitable purposes
Company Formation Requirements in Mauritius
Basic Requirements:
• Company Name
• Shareholders
• Directors
• Registered Address
• Business Activity
Documents Required
Individual Shareholder:
• Passport copy
• Address proof
• CV
• Bank reference
Corporate Shareholder:
• Certificate of incorporation
• Memorandum & Articles
• Board resolution
• Shareholder register
Company Formation Timeline
Typical timeline:
• Name reservation: 1 day
• Company incorporation: 2–5 days
• Bank account opening: 2–4 weeks
• License approval (if applicable): 1–2 weeks
How Markwart Consultants Can Assist
Markwart Consultants provides complete Mauritius company formation services including:
Our Services
Pre-Incorporation Services
• Business consultation
• Entity selection
• Tax planning
• Structure planning
Company Formation Services
• Company incorporation
• FSC license application
• Registered office
• Local directors
Post Incorporation Services
• Bank account opening
• Accounting services
• Audit services
• Compliance management
Corporate Services
• Company secretary
• Annual filings
• License renewal
• Regulatory compliance
Why Choose Markwart Consultants
Markwart Consultants offers:
• International expertise
• Fast incorporation
• Competitive pricing
• Dedicated support
Mauritius is one of the most attractive international business jurisdictions offering:
• Tax efficiency
• Political stability
• Strategic location
• Investor friendly laws
Whether you are planning:
• Holding company
• Trading company
• Investment structure
• Family office
Markwart Consultants provides end-to-end company formation services to help investors establish their business in Mauritius smoothly and efficiently.
FAQ – Company Formation in Mauritius
Yes. Foreign investors can own 100% shares.
No minimum capital requirement.
Usually: USD 1,000 recommended.
2–10 working days depending on entity.
GBC: Yes
Authorised Company: No
GBC: Yes
Domestic: Depends on turnover
Yes
Mauritius is commonly used for:
• UAE holding companies
• Africa investments
• India investments
Mauritius is an OECD-compliant, Regulated jurisdiction, Transparent system. Mauritius is one of the most attractive international business jurisdictions offering, Tax efficiency, Political stability, Strategic location, Investor friendly laws. Whether you are planning a holding company, a trading company Investment structure, Family office, Mauritius offers flexible solutions. Markwart Consultants provides end-to-end company formation services to help investors establish their business in Mauritius smoothly and efficiently.
