Register a company in Mauritius – Guide 2026

Last updated on / Mise à jour le: 20 May 2026

 

Key takeaways Why Mauritius? A politically and economically stable country with a strategic location, ideal for international business, providing gateway access to Asian and African markets. 100% foreign ownership permitted with no minimum capital requirements for company registration. Business structures Choose from a Global Business Company (GBC), an Authorised Company (AC), or a Domestic Company, depending on your business activities, including specialised structures (e.g. Protected Cell Companies and Variable Capital Companies). Favorable tax system Harmonised 15% tax rate for both companies and individuals, with no capital gains tax, taxes on dividends, and inheritance tax. Free repatriation of profits, dividends, and capital. Extensive DTA network covering Double Taxation Avoidance Agreements with major economies. Compliance requirements Company registration in Mauritius requires one resident director, a physical registered address (no PO boxes), FSC approval with business permits, and standard incorporation forms including beneficial ownership declarations to ensure regulatory compliance with international standards.

 

Why register a company in Mauritius?

Strategic location and market access

• Strategic geographical location, serving as a natural gateway to both African and Asian markets.
• Convenient time zone (GMT+4), well suited to international business and cross-border transactions.
• Innovative and dynamic platform for foreign investors seeking regional exposure.
• Stable political and economic environment, consistently ranked among Africa’s leading business destinations.

Fiscal benefits of Mauritius

• Favourable tax regime with both individual and corporate tax rates of 15%.
• No Capital Gains Tax.
• No tax on dividends.
• No inheritance taxes.
• Free repatriation of dividends, capital, and profits.
• Extensive network of Double Taxation Avoidance Agreements (DTAs) with major economies worldwide.

Operational benefits

• Cost-efficient company formation with competitive office accommodation costs.
• No social security charges on the wages of foreign employees.
• Skilled, qualified, and bilingual (English and French) workforce at competitive rates.
• Comprehensive banking services, with the presence of international corporate banks.
• Modern infrastructure with up-to-date technology and facilities.
• A competent listing and capital-raising platform through the Stock Exchange of Mauritius.

Regulatory and business environment

• 100% foreign ownership permitted, with no minimum capital requirement.
• Leading International Financial Centre in Africa, recognised for ease of doing business, economic freedom, and transparency.
• Fully compliant with international standards, including OECD, EU, and FATF requirements.
• Wide network of Investment Promotion and Protection Agreements (IPPAs).
• Member of major trade organisations, including SADC (Southern African Development Community), COMESA (Common Market for Eastern and Southern Africa), AU (African Union), and the AfCFTA (African Continental Free Trade Area).
• Good governance and political stability.
• Confidentiality provisions for ultimate beneficial owners.

Drop us an email now!

 

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Related topics:

• Register an offshore company in Mauritius
• How to open an offshore bank account in Mauritius
• Establishing a Trust in Mauritius

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How to register a business in Mauritius

Both foreign companies and individuals can register a company in Mauritius. This process requires the services of a licensed company formation provider, such as Sunibel, to facilitate and oversee the incorporation application.

Required documents and details

To open a company in Mauritius, you will need to provide the following:

• Company name: Reserve your preferred name with the Registrar of Companies (RoC). Sunibel will check availability and complete the reservation on your behalf.
• Nature of business and business plan: Provide a clear description of the company’s primary activities and how it intends to operate; required to determine the appropriate structure and any licensing obligations.
• Personal information: Supply identification and personal details for all stakeholders, including directors, shareholders, and beneficial owners.
• Financial information: Submit recent bank statements and financial statements for all relevant parties.
• Proof of registered office address: Provide documentary evidence of the company’s legal address in Mauritius (no PO box).
• Proposed date of commencement: Indicate the date you intend to start conducting business.

Note: if original documents cannot be submitted, copies must be certified by a notary public

Main liability structures

• Limited by Shares: the liability of each shareholder is capped at the amount remaining unpaid on their shares.
• Limited by Guarantee: members’ liabilities are capped at a pre-agreed amount, providing security in the event the company is wound up.
• Limited by Shares and Guarantee: a hybrid structure combining both of the above, capping shareholder liability on unpaid shares while members also commit to a predetermined contribution upon winding-up.

Additional company structures

• Unlimited Company.
• Limited Life Company.
• One-person company.

 

What to do before you start your company registration in Mauritius

Eligibility check

Before beginning the registration process, it is essential to confirm that your intended business entity is eligible for incorporation in Mauritius. Key eligibility factors include:

• The nationality of directors, shareholders, and beneficial owners.
• The nature and scope of the proposed business activities.
• Whether the business will operate domestically, internationally, or both.
• Any sector-specific licensing requirements that may apply.

Working with experienced professionals at this stage will help you avoid delays and ensure your application is structured correctly from the outset.

Business structure

Choosing the right type of business entity is essential, as the structure you select must align with your operational objectives, target markets, and long-term growth plans.

Mauritius offers a broad range of entity types, including Global Business Companies, Authorised Companies, Domestic Companies, and specialised vehicles such as Protected Cell Companies and Variable Capital Companies (which are described in more details in the next section).

This flexibility ensures that businesses of all sizes and sectors can find a structure that fits their needs.

Pre-registration planning and compliance considerations

Before submitting your application, it is important to assess a number of compliance and structural factors that will shape your registration:

• Substance requirements: depending on your chosen structure, particularly a GBC, you will need to demonstrate a genuine business presence in Mauritius. This includes having resident directors, holding board meetings locally, and maintaining operational decision-making on the island.
• Licensing and regulatory approvals: identify which licences apply to your business activity and whether FSC approval is required before incorporation.
• Registered office and local presence: confirm that you can meet the requirement for a physical registered address in Mauritius. A PO box is not accepted.
• Due diligence readiness: ensure that all directors, shareholders, and beneficial owners can provide the required identification and financial documentation before the process begins.

Pre-registration planning is the foundation of a smooth and compliant incorporation. Taking the time to address eligibility, structure, substance, and documentation requirements before submitting your application will save you time, reduce the risk of delays, and set your company up for long-term success.

Sunibel will guide you through every step of this process, from initial assessment through to formal submission.

 

Types of business entities in Mauritius

Mauritius offers a broad range of business structures to suit different objectives, tax strategies, and operational models. Below is an overview of the main options available.

Global Business Company (GBC)

A GBC is the structure of choice for companies that conduct most of their business outside Mauritius. It is tax-resident in Mauritius and offers access to the country’s extensive network of Double Taxation Avoidance Agreements.

Key features:

• Effective corporate tax rate of 3%, subject to satisfying substance requirements (80% partial exemption on corporate income).
• Must demonstrate a genuine business presence in Mauritius.
• Ideal for international tax planning and cross-border investment structures.

Mauritius Authorised Company

An AC suits businesses that operate and are managed entirely outside of Mauritius. Unlike a GBC, it is classified as a foreign entity for tax purposes.

Key features:

• Not subject to tax in Mauritius.
• Regulated by the Financial Services Commission (FSC).
• Well suited to holding structures and cross-border investment.

Global Headquarters

Multinationals can establish their regional base in Mauritius through a Global Headquarters Administration licence. This structure is designed to centralise and optimise regional business operations.

Key features:

• Enables efficient management of group operations across Africa and Asia.
• Supports substance requirements through a physical presence in Mauritius.
• Attractive for groups seeking a credible, well-regulated regional hub.

Protected Cell Company

A PCC allows you to legally segregate assets and liabilities across multiple “cells” within a single company. Each cell operates independently of the others.

Key features:

• Ring-fencing of assets protects each cell from the liabilities of others.
• Reduces administrative complexity compared to operating multiple standalone entities.
• Commonly used in insurance, investment, and fund structures.

Variable Capital Company

A VCC is a flexible corporate structure purpose-built for investment funds. It accommodates both traditional and alternative fund strategies within a single legal vehicle.

Key features:

• Allows multiple sub-funds under one umbrella structure.
• Designed to meet the evolving needs of global fund managers and investors.
• Provides an efficient and modern vehicle for outbound investment strategies.

Foundations, Private Trust Companies, and Trusts in Mauritius

Mauritius is a jurisdiction of repute for wealth structuring, succession planning, and asset protection. Whether you are managing family wealth across generations or seeking a robust legal vehicle for estate planning, all three structures benefit from Mauritius’ strong legislative framework, political stability, and confidentiality provisions for beneficial owners.

Key features:

• Foundations provide a civil law alternative to trusts, offering greater control to the founder over asset management and distribution.
• Mauritius Trusts are a proven common law vehicle for asset protection, inheritance planning, and the separation of legal and beneficial ownership.
• Private Trust Company (PTCs) allow families to establish their own regulated trustee entity, giving them direct oversight of trust administration.

Funds

Mauritius has grown into a leading fund domicile for Africa and Asia-focused investment strategies, offering a well-regulated and cost-efficient environment for fund managers and investors alike.

Key features:

• A broad range of fund structures is available, including private equity, venture capital, hedge funds, and collective investment schemes.
• Funds can be established as GBCs, Variable Capital Companies, or Protected Cell Companies, depending on strategy and investor requirements.
• Access to Mauritius’ extensive Double Taxation Avoidance Agreement network enhances the efficiency of cross-border investment flows.

Trading Company

A Trading Company offers a straightforward and effective vehicle for buying and selling goods and services across international markets.

Key features:

• Simple and cost-efficient.
• Suitable for import/export and distribution.
• Can be structured as a GBC or Local Company depending on target markets.

Freeport Company

A Freeport Company gives you access to the Mauritius Freeport, one of Africa’s leading trade and logistics platforms, hosting over 350 companies across various industries.

Key features:

• Access to services including warehousing, cold storage, export processing, and customs clearance.
• Cost-efficient platform for shipping and regional distribution.
• Strategic location for businesses targeting African and Asian markets.

Domestic Company

A DC, or Local Company, is ideal if your business targets residents and the local market in Mauritius. It is straightforward to set up and well suited to a broad range of activities.

Key features:

• Ideal for consultancy, trading, and holding investments locally.
• Subject to standard Mauritius corporate tax at 15%.
• Requires no FSC licence for purely domestic activities.

Set up your company today!

 

Company formation in Mauritius: legal framework, procedures, and documentation

Legal framework and regulatory authorities

Mauritius has a well-structured legal framework for company formation, fully aligned with international standards. The two key pieces of legislation governing incorporation are:

• The Companies Act 2001: the principal law regulating company formation, governance, and compliance. Where a company has no constitution, this Act serves as its default governing document.
• The Business Registration Act 2002: governs the registration of all business entities operating in Mauritius.

Two regulatory bodies oversee the process:

• The Mauritius Financial Services Commission (FSC): regulates financial services activities and grants the approvals required for GBCs, ACs, and other licensed structures.
• The Registrar of Companies (RoC): handles the registration of all business activities in Mauritius and the filing of statutory documents.

Registration process

Company registration in Mauritius involves two parallel tracks:

• Submit your application to the FSC for approval of your chosen business activity and licence category.
• Register your business with the RoC and file the required incorporation documents.

Both steps must be completed accurately and in the correct sequence. Sunibel manages this process on your behalf, ensuring full compliance at every stage.

Required incorporation forms and documentation

Accurate completion of all incorporation forms is essential for a smooth and timely registration. The following must be submitted:

• Form 1: Application for Registration of a Company.
• Form 7: Director’s Consent and Certificate.
• Form 8 (optional): required only for companies appointing a company secretary.
• Form 9: Member’s (Shareholder’s) Consent and Certificate.
• Director’s proof of address: a recent utility bill or bank statement (issued within the last three months) in the director’s name.
• Beneficial Ownership Declaration:a director-signed letter identifying the company’s beneficial owners, including details of shareholders and any underlying beneficial interests.

Mandatory company requirements

Under the Companies Act 2001, all companies incorporated in Mauritius must meet the following requirements:

• Appoint at least one resident director ordinarily residing in Mauritius.
• Maintain a physical registered office in Mauritius (no PO boxes allowed).

 

Timeline and cost for starting a business in Mauritius

The process is clear and well-structured, though timelines, costs and requirements may vary depending on your chosen company type, the licences required, and any additional approvals needed from regulatory authorities.

Average timeline

• Certificate of Incorporation: issued within approximately three working days of a complete application.
• Business permit: processing time varies depending on the business activity and applicable licensing category.
• Bank account opening: typically takes two to four weeks, depending on the financial institution and due diligence requirements.

Factors affecting your timeline and costs

• The company type selected (GBC, AC, DC, etc.).
• Whether sector-specific licences or FSC approval are required.
• The completeness and accuracy of your submitted documentation.
• Any additional approvals required from government authorities.

Working with a licensed Management Company such as Sunibel helps to minimise delays by ensuring your application is complete, correctly structured, and submitted to the right authorities from the outset.

 

Post-registration obligations for your company in Mauritius

Once registered, you are required to meet a series of ongoing statutory, financial, and regulatory obligations to remain in good standing with the relevant authorities in Mauritius.

Bookkeeping and financial records

All companies incorporated in Mauritius must maintain accurate financial records that clearly reflect their financial position at all times. Key requirements include:

• Keeping accounting records, statutory books, and supporting documentation at the registered office address in Mauritius (or at the registered agent’s address for Authorised Companies).
• Preparing financial statements in accordance with International Financial Reporting Standards (IFRS).
• Retaining records for a minimum period as prescribed under the Companies Act 2001.

Audit requirements

With the exception of small private companies and Authorised Companies, all companies registered in Mauritius must have their accounts audited by a licensed auditor.

Statutory audits must be conducted in accordance with International Standards on Auditing, as prescribed under the Financial Reporting Act 2004.

Tax filing and payment obligations

Once registered, you must meet a defined set of ongoing statutory, financial, and regulatory obligations to remain in good standing with the relevant Mauritian authorities.

• Corporate Income Tax return: filed electronically via the MRA’s online portal within six months of the accounting year-end. Mauritius operates a self-assessment system, meaning your company is responsible for calculating, filing, and paying its own taxes.
• Advance Payment System (APS): companies with an annual turnover exceeding MUR 10 million are required to file quarterly APS statements and make advance tax payments throughout the year.
• PAYE and social contributions: companies with employees must submit monthly Pay As You Earn (PAYE) returns and contribute to the applicable social funds.
• VAT registration and returns: companies whose turnover exceeds MUR 3 million (lowered from MUR 6 million) must register for VAT and file returns accordingly.
• Tax Deducted at Source (TDS): TDS must be deducted at the point of payment and remitted to the MRA by the following month, with an annual TDS return due by 15 August each year.

Note: Authorised Companies, while not subject to tax on foreign-source income, are still required to submit annual tax returns to the MRA and may be subject to tax on any income derived from Mauritius sources.

Annual statutory filings with the Registrar of Companies

Companies must file their annual returns, financial statements, and any changes in shareholding with the Registrar of Companies to maintain good standing and legal compliance. This includes notifying the RoC of any changes to directors, shareholders, or the registered office address in a timely manner.

FSC ongoing compliance (for licensed entities)

Companies holding an FSC licence, such as GBCs and ACs, are subject to additional ongoing obligations, including:

• Submission of periodic compliance reports to the FSC.
• Maintaining substance requirements, including resident directors, local board meetings, and operational decision-making in Mauritius.
• Renewing applicable licences and business permits within prescribed deadlines.
• Complying with Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) requirements, including maintaining up-to-date beneficial ownership records.

Sunibel manages all of these ongoing obligations on your behalf, ensuring your company remains fully compliant with the MRA, the RoC, and the FSC at every stage of its lifecycle.

Get started today!

 

Sunibel, your trusted partner for company formation in Mauritius

We are a duly licensed Management Company, authorised by the Financial Services Commission (FSC), and we serve a diverse portfolio of international clients with pride. Over the years, we have built a strong reputation as a trusted provider of corporate, trust, and fund services in Mauritius.

We form part of the Probus Pleion Group, a Swiss multinational with more than 40 years of history in wealth and asset management. Our approach combines deep jurisdictional expertise with a genuine commitment to understanding each client’s business, enabling us to deliver tailored solutions that enhance both Enterprise Value and Shareholder Value.

Our core formation and administration services

• Setting up and administering companies and corporate structures.
• Structuring wealth through Trusts and Foundations.
• Fund administration, from setup through to ongoing compliance.
• Assistance with listing on the Stock Exchange of Mauritius.

Additional professional support

• Expert advice on international taxation, finance, and cross-border accounting.
• Preparation and submission of your company’s annual tax return to the Mauritius Revenue Authority (MRA).
• Tailored outsourcing solutions to support your day-to-day operations.
• Assistance with permits and relocation to Mauritius for individuals and families.

 

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Related topics:

• Setting up an offshore company in Mauritius
• The Mauritius Trust
• Relocate to Mauritius with your business and family

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FAQs: Company registration in Mauritius

1. Can foreign nationals, including South Africans, register a company in Mauritius?

Yes. People of any nationality can register a company in Mauritius, including South African individuals and entities.

The jurisdiction offers a stable political climate, a robust regulatory framework, and a skilled workforce, making it consistently attractive to foreign investors. You will need to comply with standard incorporation procedures, submit the required documentation, pay applicable registration fees, and adhere to local corporate governance requirements.

2. What is the company incorporation process in Mauritius?

Incorporating a company in Mauritius involves five key steps:

1. Choose your structure: select the entity type that best fits your activities and reserve your company name with the Registrar of Companies (RoC).
2. Prepare your documents: draft your Memorandum and Articles of Association, along with the required due diligence documentation. Your formation services provider will guide you through this.
3. Open a local bank account: all companies must have at least one bank account in Mauritius. Opening typically takes a few weeks, and share capital must be deposited at this stage.
4. Register with the RoC: submit your statutory documents to obtain your Certificate of Incorporation and Business Registration Number (BRN). You can apply for your business permit through the Corporate and Business Registration Department (CBRD).
5. Engage a licensed Management Company: a resident registered agent such as Sunibel is required to manage your company’s records and ensure ongoing compliance.

3. What types of companies can I register in Mauritius?

Mauritius actively encourages a wide variety of business structures, including:

• Global Business Companies (GBCs) for international tax planning and cross-border investment.
• Authorised Companies (ACs) for businesses managed and operated outside Mauritius.
• Domestic Companies for activities targeting the local market.
• Holding Companies, Limited Liability Companies, Protected Cell Companies, and Variable Capital Companies.

The right choice depends on your business activities, target markets, and operational model. Sunibel can help you identify the most appropriate structure.

4. Why does my company need a registered office in Mauritius?

All companies incorporated in Mauritius must maintain a physical office. This serves as the official address for all legal correspondence, notices, and regulatory communications. The office must observe regular business hours and remain accessible to the public.

This requirement supports Mauritius’ commitment to transparency and compliance with international regulatory standards.

5. Do I need to work with a local Management Company to register a company in Mauritius?

Yes. The registration and ongoing administration of a company in Mauritius require a resident registered agent, which must be a licensed Management Company.

Sunibel holds this licence and takes responsibility for maintaining your company’s statutory and accounting records, ensuring full regulatory compliance at all times.

Contact Sunibel and register your company in Mauritius, today!

 

 

Disclaimer and important notices

This document has been prepared using sources believed to be reliable. However, their accuracy and completeness cannot be fully guaranteed. The statements and opinions it incorporates were formed after careful consideration and maybe subject to change without notice. This document is not, and should not be construed as, an offer or the solicitation of an offer to sell any services. The use of any information contained in this document shall be at the sole discretion and risk of the user.

Sunibel Corporate Services Ltd does not provide legal or tax advice and this document should not be construed as such. Sunibel Corporate Services Ltd expressly disclaims any and all liability for inaccuracies contained in the document and shall not be held liable for any damage that may result from any use of the information presented herein.

For more information, please see our terms and conditions.