Company formation for non-residents
We register Authorised Companies for international trade, consulting and asset holding outside Mauritius. Management and control sit abroad, so the company pays no tax on foreign-sourced income. Mauritius is not on any grey or blacklist, which removes the questions banks and counterparties usually ask. If your project needs access to tax treaties, we set up a Global Business Company instead. We prepare the documents and run the whole process remotely.
Corporate, tax and annual conditions for non-residents: how an Authorised Company differs from a Global Business Company, and what the regulator expects.
An Authorised Company is designed for business conducted outside Mauritius and pays no tax on foreign-sourced income. A Global Business Company is tax resident and can access double taxation treaties. Both are incorporated under the Companies Act 2001 and licensed by the Financial Services Commission.
Full foreign ownership is a condition of Authorised Company status: the majority of shares and voting rights must be held by non-citizens of Mauritius. One shareholder and one director are enough, and the same person can hold both roles. Shares may be issued in any currency other than the Mauritian rupee.
Applications are filed exclusively through a licensed management company, which also acts as registered agent and as the point of contact with the regulator. A non-resident cannot register the company directly. We provide the agent and the registered office.
An Authorised Company is not tax resident and pays no tax on foreign-sourced income, but still files a return with the Mauritius Revenue Authority. A Global Business Company is taxed at 15 percent, reduced to an effective 3 percent on qualifying income where the economic substance conditions are met. There is no capital gains tax.
There is no minimum capital requirement and nothing needs to be paid up in advance. Shares may be issued with or without par value, and different classes are permitted. Bearer shares are prohibited.
Annual fees are payable to the Financial Services Commission and the Registrar of Companies, and the agent and registered office are renewed each year. An Authorised Company files a financial summary with the regulator and a return with the tax authority within six months of its financial year end. An audit is not required for an Authorised Company but is mandatory for a Global Business Company.
Final pricing depends on the package you choose, the scope of agent and support services, and any additional work your project requires.
Information current as of July 2026.
From Authorised Company registration to a Global Business Company structure with resident directors and banking support.
Authorised Company, fully set up
Full corporate support
Global Business Company and banking
For projects that need Mauritian tax residency and access to double taxation treaties.
Important: we advise on choosing a bank or payment provider and help you prepare the application, but we cannot guarantee that an account will be opened. The final decision always rests with the bank or EMI after it has reviewed the company and its beneficial owners.
Companies choose Mauritius when a tax-free structure alone is not enough and the jurisdiction itself has to hold up: investment into Africa and Asia, holding structures, international trade and IT, without the reputational questions banks tend to ask.
Mauritius is the established gateway into India, Kenya, South Africa and the COMESA region. A Global Business Company with a tax residency certificate reduces withholding tax under the treaty network.
An Authorised Company handles cross-border settlements and services outside Mauritius. Accounts can be held in any currency other than the rupee, and there is no exchange control.
A base for development, licensing and intellectual property ownership. Payment providers do not treat the jurisdiction as a red flag.
Group holdings and foreign assets held in one place. No capital gains tax, and no withholding tax on dividends paid to non-residents.
An Authorised Company pays no tax on foreign-sourced income. A Global Business Company is taxed at 15 percent, reduced to an effective 3 percent on qualifying income.
More than 40 double taxation avoidance agreements. Access runs through a Global Business Company holding a tax residency certificate.
Mauritius has been removed from the FATF grey list and the EU blacklist, and is compliant with 39 of the 40 FATF recommendations. Banks do not treat it as an offshore haven.
The sector is supervised by the Financial Services Commission. The legal system blends English and French traditions, with final appeal to the Privy Council in London.
Registration runs through a licensed management company and requires approval from the Financial Services Commission. Due diligence on beneficial owners is stricter here than in classic offshore jurisdictions: you will need documents and a clear account of the business. Every stage is handled remotely.
The exact document set depends on your ownership structure and whether corporate shareholders are involved. The regulator may request further information during its review.
One director is enough, whether an individual or a corporate body, of any nationality. For an Authorised Company the director must be non-resident in Mauritius, since management and control have to sit abroad. A Global Business Company requires two resident directors. We can provide director services where needed.
One shareholder is enough, whether an individual or a corporate body. The majority of shares must be held by non-citizens of Mauritius, which is a condition of Authorised Company status. There is no public register of shareholders, but beneficial ownership is disclosed to the management company and passed to the authorities on lawful request.
Applications are filed exclusively through a licensed management company, which also acts as registered agent and as the point of contact with the regulator. A non-resident cannot register the company directly. The regulator reviews the ownership structure and the business plan before granting approval.
An address in Mauritius, provided by the management company, receives all official correspondence. A PO box is not accepted. Included in every package.
There is no minimum capital requirement and nothing needs to be paid up in advance. Shares may be issued in any currency other than the Mauritian rupee, with or without par value. Bearer shares are prohibited.
The tax treatment depends on the structure. An Authorised Company is not tax resident and pays no tax on foreign-sourced income, but it still files. A Global Business Company is taxed at 15 percent, reduced to an effective 3 percent on qualifying income, in exchange for a real presence on the island.
Tax on an Authorised Company
0 percent
on foreign-sourced income, where management and control sit outside Mauritius
Tax on a Global Business Company
15 or 3 percent
headline rate of 15 percent, with an effective 3 percent on qualifying income under partial exemption
Tax return
always filed
even with no tax to pay, an Authorised Company files with the tax authority within six months of its financial year end
Economic substance
GBC only
substance conditions apply to a Global Business Company claiming partial exemption
Place of effective management
Authorised Company status rests on central management and control sitting outside Mauritius. This is the key condition for the zero rate, and it is tested in practice: where the board actually meets and where decisions are actually taken.
Substance for a Global Business Company
The 3 percent rate is not automatic. It requires core income-generating activity carried out from Mauritius: two resident directors, a principal bank account on the island, accounting and audit locally, and expenditure proportionate to the scale of the business.
Tax where you are resident
Paying no tax in Mauritius does not remove your obligations where you are tax resident. Controlled foreign company rules and place-of-management tests may apply, so it is worth assessing the consequences in advance.
File a tax return within six months of the financial year end
File a financial summary with the regulator through the management company
Pay annual fees to the Financial Services Commission and the Registrar of Companies
Renew the management company and the registered office
Notify any change in beneficial ownership within 14 days
An audit is not required for an Authorised Company but is mandatory for a Global Business Company. Paying no tax in Mauritius does not remove your tax obligations in your country of residence. We recommend assessing the position under controlled foreign company rules in advance.
Information current as of July 2026.
Mauritius is one of the rare cases where the account is opened in the jurisdiction itself. The banking sector is supervised by the Bank of Mauritius, and a management company has direct access to the banks as an introducer. A principal account on the island is mandatory for a Global Business Company and recommended for an Authorised Company.
The main route. Applications are introduced by the management company, so a trip to the island is usually not required. Accounts are multi-currency, and Mauritius has no exchange control.
A complement or an alternative. An Authorised Company is not obliged to bank in Mauritius, so we can look at banks and payment providers in Singapore, Hong Kong or the EU, depending on where your money moves and what the business does.
Mauritian banks apply enhanced due diligence: source of funds, ownership structure and the reality of the business are all tested before approval. We build the file and settle the questions before submission, not after a refusal.
We will assess the structure, the payment flows and the bank requirements before anything is filed.
Two bodies are involved: the Financial Services Commission grants Authorised Company status, and the Registrar of Companies enters the company on the register. Applications are filed only through a licensed management company. Every stage is handled remotely.
Mauritius is a credible jurisdiction, and that credibility is paid for in time, cost and transparency. Here are the honest limitations, and the jurisdictions that solve a different problem.
Registration goes through regulatory approval and requires a business plan, which makes Mauritius slower and more expensive than a classic offshore. If you just need a simple structure within days, there are easier options.
An Authorised Company has no access to double taxation treaties. Only a Global Business Company does, and that means two resident directors, a bank account on the island and an annual audit.
Mauritius is a gateway to Africa and India. If your market and your counterparties are in Asia, a structure on the ground there sits closer to the money and removes a link from the chain.
The regulator reviews beneficial owners and the business plan before registration, and changes have to be reported. For projects that want the lightest possible administrative load, this may be more than you need.
A fast, low-cost IBC for international trade and holding. Works when treaty access is not needed and speed matters more than status.
The Asian entry point for trade and holding. Real banks, territorial taxation and recognition, for when the market and the counterparties are in Asia rather than Africa.
A well-regarded offshore for holding structures, deals and asset ownership. English law and strong recognition by banks, with a simpler registration process.
A dollar jurisdiction with no exchange control and a well-tested body of corporate law. Territorial taxation for international trade and asset ownership.
Every project is different - we tailor the solution to the specific task, jurisdiction and business model.
Mauritius The client was raising a round for projects in Kenya and Tanzania, with investors from the EU and the Middle East. Holding everything through an EU company was costly because of withholding tax on dividends, and an offshore structure would not have been accepted - the question came up in the very first meeting.
Solution We set up a Global Business Company, arranged resident directors and a Mauritian bank account, obtained the tax residency certificate and put the substance in place. We were upfront that the 3 percent rate is not automatic and has to be earned with real activity on the island.
The first thing investors asked was where we were incorporating the holding company. If I had said offshore, the conversation would have ended there. Mauritius does not get that reaction, so that is where we landed. They told me upfront that substance is not a piece of paper but a real requirement, and it did take some work.
Mauritius The client was consulting for clients across Africa and the Middle East. He already had an offshore company, but banks and clients kept asking about it, and some tenders would not even accept a contractor registered there. He needed a structure nobody would question, without an office or staff on the ground.
Solution We registered an Authorised Company. Management stays outside Mauritius, so there is no tax on foreign-sourced income. We prepared the business plan and ownership structure for the regulator, and arranged the bank account through the management company - no trip to the island was needed.
I was sick of explaining to every client why the company was registered where it was. Here nobody asks at all. The due diligence was heavier than I was used to and the paperwork took longer, but that is exactly what you are paying for.
Mauritius The client held stakes in two Indian companies and was planning to buy into a third. Ownership sat directly with him as an individual, and a noticeable share was being lost to withholding tax when dividends came out. He wanted the stakes in one holding company and the structure tidied up before the next deal.
Solution We consolidated the holdings into a Global Business Company, which gives access to the double taxation treaty with India. We put the substance in place: resident directors, a bank account and an audit on the island. We were clear that treaty benefits only work where the company is genuinely managed from Mauritius.
I knew everyone routes into India through Mauritius, but I did not understand the mechanics. They walked me through what the treaty actually gives you and what it does not. A couple of times they told me not to do something I had asked for, and honestly that convinced me more than any polished pitch.
If your question is not answered here, get in touch and we will look at your situation directly.
Get a consultationAn Authorised Company is not tax resident in Mauritius. Management sits abroad, there is no tax on foreign-sourced income, but there is also no access to tax treaties. A Global Business Company is tax resident, taxed at 15 percent with a reduction to an effective 3 percent on qualifying income, and it can use the treaty network. In return it needs a real presence: two resident directors, a bank account and an audit on the island. Authorised Companies are used for trade and consulting, Global Business Companies for investment holdings.
An Authorised Company takes from 10 working days once the file is complete. A Global Business Company takes longer, from 15 days, because of the licensing step. What drives the timeline is not the filing itself but how quickly the regulator reviews the file and how complete it is: an incomplete file sends the process round again. Opening a bank account is a separate stage and is not counted in the registration timeline. Allow several weeks for a full launch with a working account.
No, and this is what sets it apart from classic offshore centres. Mauritius came off the FATF grey list in 2021 and the EU blacklist in 2022, and it is compliant with 39 of the 40 FATF recommendations. The sector is supervised by the Financial Services Commission. Banks and counterparties treat it as a recognised international financial centre. That is also why due diligence is stricter and costs are higher here, and why the company attracts fewer questions.
No, registration is handled remotely. Applications go through a licensed management company, which also acts as introducer to the bank, so the account is usually opened without a trip to the island. A visit may occasionally be requested by a particular bank where the ownership structure is complex.
No. It comes from a partial exemption applied to the headline rate, and it only covers qualifying income where the economic substance conditions are met. That means two resident directors, a principal bank account on the island, local accounting and audit, and expenditure proportionate to the scale of the business. Without this, the company pays the full rate.
There is no public register of shareholders or beneficial owners in Mauritius. Ownership is disclosed to the licensed agent at registration, held by them, and passed to the authorities on lawful request. Any change in ownership has to be reported within two weeks. Mauritius participates in international exchange of information.
A company files a tax return within six months of its financial year end, even where no tax is due, and a financial summary with the regulator through its licensed agent. An audit is not required for an Authorised Company, but audited accounts are mandatory for a Global Business Company. Both structures pay annual fees and renew the agent and the registered office.
No. We advise on choosing a bank, prepare the file and submit the application as introducer, but the final decision always rests with the bank once it has reviewed the company and its beneficial owners. Mauritian banks apply enhanced checks on source of funds and on whether the business is real. Our job is to settle the questions before submission, not after a refusal.
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