Company Formation and Incorporation - Mauritius


Mauritius is an island situated in the centre of the Indian Ocean around 2,000 kilometres off the southeast coast of Africa. It is strategically located at the crossroads of Asia and Africa with easy access to both continents. Since gaining independence in 1968, Mauritius has developed from a low-income, agriculturally based economy to a diversified economy that now comprises textiles, tourism, information and communications technology, financial and business services, seafood and real estate.


Mauritius pursues a liberal and open economic policy that welcomes and encourages foreign investment in the majority of sectors of the economy. Furthermore, Mauritius ranked 13th in the World Bank’s Ease of Doing Business Index for 2020 and first for Africa. Foreign investors are afforded the same rights as domestic investors and to further facilitate investment in Mauritius, a Fast Track Committee has been setup to expedite the processing of permits for all big impact projects.

Incorporation Process and Timeline

 Global Business Company (GBC)Authorised Company (AC) Protected Cell Company (PCC)
Minimum number of directors222
Minimum number of shareholders111
Local Presence (director/ shareholder/ officer)YesNoNo
Local Company SecretaryYesNoYes

Maximum Foreign Shareholding


Physical registered office address requirement


Minimum Paid Up Share Capital

USD 1USD 1No minimum, except for insurance business

Incorporation Timeline

1 month1 month1 month

Public Register of Shareholders and Directors



Financial Services CommissionFinancial Services CommissionFinancial Services Commission


Taxation and Accounting

 Global Business Company (GBC)Authorised Company (AC) Protected Cell Company (PCC)
Corporate Tax3%0%3%
Auditor RequirementYesNoYes
VAT Payable15%None15%

Capital Gain Tax

International currency control on remittanceNoneNoneNone


 Global Business Company (GBC)Authorised Company (AC) Protected Cell Company (PCC)
General Activity

Holding Company

International TradingAsset holding and structured finance business
Preference ShareholdersYesYesYes

Local Custodian Requirements


Government Grants

Free Trade AgreementsYes

Corporate Bank Account

 Global Business Company (GBC)Authorised Company (AC) Protected Cell Company (PCC)
Corporate Bank Account AvailableYes
Bank Account Opening Timeline2 – 4 months

Protected Cell Company (PCC)

Mauritius offers the following benefits

1. Taxation
0% corporate tax rate on net profits arising from international business operations, no withholding tax on dividends and benefits payable by international companies, no capital gains tax, no estate duty or inheritance tax is payable on the inheritance of shares in an international entity.

2. Growing Economy
Mauritius ranks among the best countries regarding GDP per capita in Africa. When it gained independence in the late 1960s, agriculture represented nearly 20% of the Mauritian economy. From the 1980s, Mauritius has grown 5% per year and has been able to diversify and boost its economy.

3. Welcoming towards foreigners
International investors preferred Mauritius as their destination for incorporation. Mauritius has been able to build this attractiveness by developing its international financial services along several lines: asset management, banking services, international licenses, pension funds, etc. Naturally, these services are accompanied by an administrative, legal and fiscal system favorable to entrepreneurs and companies.

4. Political Stability
Mauritius has been able to be one of the best GDP per capita in Africa mainly due to its political stability. In 2002, the country notably put in place a law against corruption. It can also rely on solidity in its institutions and in its financial and banking system.


Mauritius Company Registration Guide

The Financial Services Commission (FSC) is a regulatory authority responsible for the regulation, supervision and inspection of all financial services other than banking institutions and global business in Mauritius. The FSC operates under the aegis of the Ministry of Finance and Economic Development within an internationally recognised legal framework which includes the FSC Act, the Securities Act and the Insurance Act, it licenses, regulates, monitors and supervises the conduct of business activities in the non-banking financial services sector.

Mauritius Revenue Authority (MRA) is a parastatal organisation in Mauritius, it is the Revenue Authority of the Mauritian Government and operate under the aegis of the Ministry of Finance and Economic Development. The MRA is responsible for the assessment of liability, the collection and the accountability for Tax and the management, operation and enforcement of Revenue Laws.

Bank of Mauritius (BOM) is the central bank of the Republic of Mauritius. It was established in September 1967 as the central bank of Mauritius. It was modelled on the Bank of England and was, in effect, set up with the assistance of senior officers of the Bank of England. Amongst its responsibilities is the issuance of the Mauritian currency, the Mauritian rupee.

Desfran Services in Mauritius

With more than a decade of experience, our team at Desfran is here to meet your business needs beyond just company formation. We also provide the following services in Mauritius:

  • Company formation
  • Assistance in Business Management
  • Corporate Management advisory
  • Provision of registered agent and registered address
  • Provision of company management, directorship, and shareholding services
  • License application assistance
  • Onshore/ Offshore bank account introductions and applications
  • Virtual office services and other corporate services
  • Nominee services

Application Process:

  1. Submit your interest here
  2. Our Offshore Formation Specialists will reach out to you for an in-depth discussion
  3. A customised proposal will be sent to you upon uncovering your needs,
  4. Upon the proposal confirmation, we will require the of the following information for the application
  • Proof of Identity
  • Proof of Residence (within the last 3 months)
  • director(s),
  • shareholder(s) and
  • beneficial owner(s)

Once the above has been approved, we will send you an invoice for payment.

The incorporation process will commence upon receiving payment

Desfran deals directly with the authorities instead of the use intermediaries in your application process. In this way, we are able to ensure our prices remain competitive while you are ensured of utmost privacy and care in your application.

Contact us today.

Your one-stop cross-border service provider

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