Mauritius Company Registration | Set Up a GBC Company in Mauritius
Planning a Mauritius company registration or looking to set up a company in Mauritius? Mauritius is an international financial center in the Indian Ocean. Foreign investors most often set up a Mauritius GBC company holding a Global Business Licence, or an Authorised Company whose management and control are outside Mauritius. Both are registered with the Corporate and Business Registration Department (CBRD) under the Companies Act and need approval from the Financial Services Commission (FSC). Foreigners can own 100% of the company.
A GBC company must be administered by a licensed management company and have at least 2 directors resident in Mauritius. The CBRD incorporation fee is Rs 3,200. The corporate tax rate is 15%, and certain income such as foreign dividends and interest can qualify for an 80% partial exemption if substance conditions are met, for an effective tax burden of about 3%. With a legal system that mixes English common law and French civil law, and close economic ties with Africa and India, Mauritius is a common choice for cross-border investment holding. NSS Group (戰國策集團) offers one-stop Mauritius company formation, from entity assessment, connecting you with a licensed management company, documents and due diligence, and FSC and CBRD applications to annual filings, to help you expand into Africa and India.
Mauritius has close cultural and economic ties with Africa and India. It has signed double taxation agreements (DTAs) and investment promotion and protection agreements (IPPAs) with many African countries, which offer tax benefits and legal protection for investing in Africa. As one of the largest historical sources of investment into India, it also has deep experience and expertise in handling investment into India.
of Global Business Companies
In Mauritius, the most common vehicle for cross-border investment is the Global Business Company (GBC), which holds a Global Business Licence. The GBC corporate tax rate is 15%. Certain income, such as foreign dividends, interest and profits of a foreign permanent establishment, can qualify for an 80% partial exemption if the core income-generating activities are carried out in Mauritius, enough qualified staff are employed and minimum expenditure is met, for an effective tax burden of about 3%. In addition, the withholding tax items listed by the MRA do not include dividends.
Mauritius ranks among the highest in Africa on indexes of democracy, political freedom and economic competitiveness, with a stable and transparent political and legal environment.
The financial services sector in Mauritius is closely regulated by the Financial Services Commission (FSC), which supports its compliance and good reputation as an international financial center.
for cross-border investment?
Mauritius offers a complete ecosystem for cross-border investment: FSC-regulated licensed management companies, a broad network of tax treaties and investment protection agreements, and professional service providers familiar with investment into Africa and India. This lets a GBC company build compliant management and substance locally.
Setting up a GBC company in Mauritius follows a professional, regulated process. A licensed local management company must apply to the FSC on your behalf, and after FSC approval the CBRD completes the incorporation. If you choose an Authorised Company, you must appoint a registered agent at all times.
NSS Group helps you assess whether a GBC company or an Authorised Company fits your needs, connects you with a licensed local management company, prepares the business plan and due diligence documents, and plans substance requirements, tax filing and annual maintenance after formation, so your Mauritius company is clear and compliant from setup to operation.
Under CBRD rules, a GBC company must be administered by a licensed management company. The management company acts as your local representative and handles the registration application, communication with the FSC and ongoing administration and compliance.
Provide the company name you plan to use. The management company checks and reserves it with the Corporate and Business Registration Department (CBRD). The name must not be the same as an existing company’s.
You need to submit a detailed business plan that explains the business model, target markets and financial projections. All directors, shareholders and ultimate beneficial owners must also pass strict due diligence and provide proof of identity, proof of address, bank reference letters and professional reference letters.
Under CBRD rules, a GBC company must have at least 2 directors resident in Mauritius, appoint a company secretary and hold its principal bank account in Mauritius. To use the 80% partial exemption, the company must also carry out its core income-generating activities in Mauritius, directly or indirectly employ enough qualified staff, and incur minimum expenditure in line with the scale of its business.
The management company submits the complete application to the Financial Services Commission (FSC) for approval, and after approval the CBRD completes the incorporation. The GBC incorporation fee is Rs 3,200 (USD 100 for an Authorised Company). After that, the company pays an annual registration fee each year and files income tax returns with the MRA.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Bank account options in Mauritius
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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One AI system to run your whole company: 12 core systems, 75+ feature modules and 15 AI tools covering the full business workflow, so a new company can start operating quickly.
- Company name search and registration
- Preparation and filing of registration documents
- Drafting of governing documents
- Registration certificate and company documents
- Registered address service for the first year
The actual cost depends on the company type, share structure and any additional services. We give transparent quotes with no hidden fees.
Official CBRD fees are extra: GBC incorporation Rs 3,200 and annual registration fee Rs 18,000; Authorised Company incorporation USD 100 and annual fee USD 130. FSC licence fees follow FSC notices. See the cost breakdown below.
How much does Mauritius company registration cost? CBRD fees and annual fees
Mauritius companies are registered with the Corporate and Business Registration Department (CBRD) under the Companies Act 2001. GBC companies holding a Global Business Licence and Authorised Companies also need approval from the Financial Services Commission (FSC). The fees published by the CBRD are listed below to help you check quotes line by line.
| Item | Official fee | Notes |
|---|---|---|
| Domestic private company incorporation | Free | A signed certificate of incorporation costs an extra Rs 300 (on request). |
| GBC company (holding a Global Business Licence) incorporation | Rs 3,200 | Incorporation is completed only after FSC approval. |
| Authorised Company incorporation | USD 100 | Incorporation is completed only after FSC approval. |
| GBC private company annual registration fee (2026) | Rs 18,000 | Rs 27,000 if late. |
| Authorised Company annual registration fee (2026) | USD 130 | USD 200 if late. |
| Domestic small private company annual registration fee (2026) | From Rs 500 | Rs 500 for turnover up to Rs 30 million, Rs 2,500 for Rs 30 million to Rs 100 million, and Rs 18,000 above Rs 100 million. |
| FSC licence application and annual fees | Per FSC notices | GBC companies and Authorised Companies pay these separately to the FSC. |
| Management company, registered agent, accounting, audit and agent services | Quoted per case; NSS Group gives a written quote after a free assessment | |
Fees are based on the CBRD pages "Incorporation of a Company" and "Fees Payable to the Registrar", checked in October 2026. The latest official notices prevail.
Mauritius company tax essentials: 15% corporate tax and the 80% partial exemption
Corporate income tax in Mauritius is administered by the Mauritius Revenue Authority (MRA). A GBC company is tax resident and is subject to the 15% corporate tax and the partial exemption regime. An Authorised Company is managed and controlled outside Mauritius and is not treated as tax resident in Mauritius.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax | 15% | 3% for companies exporting goods (from July 1, 2017). |
| Partial exemption | 80% or 95% of certain income is exempt | Applies to foreign dividends, interest, profits of a foreign permanent establishment and income from several FSC-licensed activities. After the 80% exemption, the effective tax burden is about 3%. |
| Substance conditions for the partial exemption | Core income-generating activities must be carried out in Mauritius | The company must directly or indirectly employ enough qualified staff and incur minimum expenditure in line with the scale of its business. |
| Tax deduction at source (TDS) | 15% on items such as royalties paid to non-residents | The items listed by the MRA are interest, royalties, rent, certain service fees and others. Dividends are not included. |
| Value added tax (VAT) | Standard rate 15% | Registration is required when taxable turnover exceeds Rs 6 million. |
| Annual return | Within 6 months after the end of the month in which the accounting year ends | A return is required whether or not tax is payable. Quarterly returns are also filed under the Advance Payment System (APS). |
Tax rates are based on the MRA pages Corporate Tax, Tax Deduction at Source and VAT FAQs, and the guide Tax Basics for Newly Incorporated Companies (April 2025 edition). Have a Mauritius tax adviser assess your specific structure.
GBC company or Authorised Company? Mauritius company types compared
Foreign founders setting up a company in Mauritius most often compare a GBC company holding a Global Business Licence, an Authorised Company managed and controlled outside Mauritius, and a regular domestic private company.
| Item | GBC company | Authorised Company | Domestic private company |
|---|---|---|---|
| Directors | At least 2 directors resident in Mauritius | At least 1, need not be resident, can be a corporate director | At least 1 director must be ordinarily resident in Mauritius |
| Local service providers | Must be administered by a licensed management company and have a company secretary | Must appoint a registered agent at all times | Small private companies can be exempt from appointing a secretary |
| Bank account | Principal bank account must be in Mauritius | Based on business needs | Based on business needs |
| Tax status | Mauritius tax resident, 15% with partial exemption available | Not treated as Mauritius tax resident | Mauritius tax resident, 15% |
| CBRD incorporation fee | Rs 3,200 | USD 100 | Free |
| Typical use | Investment holding for Africa and India, funds, financial services | Offshore investment holding, international trade, management consulting | Local operations in Mauritius |
These are general principles. Both GBC companies and Authorised Companies need FSC approval. Base your choice on shareholder structure, business regions and tax planning.
What foreign founders should know about setting up a company in Mauritius
- A GBC is not a zero-tax company: GBC corporate tax is 15%, and the 80% partial exemption requires substance, such as core income-generating activities in Mauritius, qualified staff and minimum expenditure. Do not plan it as a tax-free offshore company.
- Local directors and management company: a GBC company needs 2 directors resident in Mauritius and must be administered by a licensed management company. An Authorised Company must appoint a registered agent at all times.
- Beneficial ownership disclosure: a beneficial ownership declaration is required at incorporation, corporate shareholders must attach a shareholding structure chart, and banks and management companies also review the source of funds.
- Bank account opening: a GBC company's principal bank account must be in Mauritius. Local banks apply strict KYC and business substance reviews, so plan this before you set up the company.
- Home-country tax: shareholders should check their home country's controlled foreign company (CFC) and place of effective management (PEM) rules, and the tax on repatriated dividends and transfer pricing.
- Outbound investment rules: check whether your home country requires approval or reporting before you invest in a Mauritius company.
Further reading
Sources: CBRD: Incorporation of a Company; CBRD: Fees Payable to the Registrar; CBRD: Companies Act 2001, Section 132; MRA: Corporate Tax; MRA: Tax Deduction at Source; MRA: VAT FAQs; MRA: Tax Basics for Newly Incorporated Companies; Financial Services Commission (FSC) Mauritius. The latest official notices prevail. This page is general information, not legal or tax advice.
How long does Mauritius company registration take?
What documents do I need to set up a company in Mauritius?
To set up a Mauritius company, you usually need to prepare the following:
- 1. Identity documents for shareholders, directors and ultimate beneficial owners
- 2. Proof of address from the last three months and contact details
- 3. Mauritius company name, company type and registered address arrangements
- 4. A description of the business model, main trading regions and source of funds
- 5. Shareholding percentages, director appointments, KYC and required authorization documents
Do I need to go to Mauritius in person to set up a company?
Most of the Mauritius company formation process can be completed remotely through document preparation, signing under authorization and support from a local agent, so you do not have to be there in person. However, bank account opening, identity checks, special licenses or certain government procedures may require directors, shareholders or authorized persons to attend in person, join a video call or provide extra documents. We confirm these requirements in advance and help you arrange them.
What tax and filing obligations does a Mauritius company have?
- 1. Corporate income tax (15%, with an 80% partial exemption available for certain income) and VAT (standard rate 15%)
- 2. Annual filings, company registration upkeep, registered agent or secretarial services
- 3. Accounting records, audit, and economic substance or beneficial ownership maintenance
Which businesses or structures suit a Mauritius company?
Who can help me register a company in Mauritius?
NSS Group (go.ai.com.tw) can help. We provide one-stop support from pre-formation assessment to post-formation maintenance for Mauritius companies, reducing uncertainty in cross-border setup and compliance.
Our main services include:
- 1. Mauritius company type and structure assessment
- 2. Company name search, document preparation and registration filing
- 3. Bank account opening, KYC and cross-border payment documents
- 4. Bookkeeping, tax filing and annual compliance
- 5. Changes to shareholders, directors, address, shares and company details
- 6. Trademark registration, contract review and intellectual property planning
- 7. Website build, digital marketing and AI customer service setup
- 8. Ongoing business advisory and cross-border business support
Based on your industry, customer locations, banking needs and tax planning, we arrange Mauritius company formation, maintenance and ongoing operational support, so you can focus on growing your market.