Setting Up a Company in Mauritius: Administrative Procedures

Published on May 3, 2026 and written by Cyril Jarnias

Mauritius has established itself as a top destination for international entrepreneurs looking to set up their offshore company. With a favorable business environment, attractive taxation, and recognized political stability, Mauritius offers numerous advantages for foreign investors. This article will guide you through the main administrative steps to create your company on this paradise island in the Indian Ocean in 2025.

Choosing the Right Legal Structure for Your Project

Before diving into the administrative procedures, it is crucial to select the most appropriate legal form for your business in Mauritius. The most common options are:

• The Global Business Company (GBC)
• The Domestic Company
• The Limited Liability Company (LLC)

The Global Business Company (GBC) is particularly popular among foreign investors for its tax advantages and operational flexibility. It allows conducting international activities while benefiting from Mauritius’s network of tax treaties.

The Domestic Company is suitable for businesses primarily operating in the local Mauritian market. It is subject to the standard corporate tax rate of 15% but may benefit from certain tax reliefs depending on its sector of activity.

The Limited Liability Company (LLC) offers a hybrid structure, combining the advantages of a partnership and a corporation. It is particularly interesting for small and medium-sized enterprises seeking simplified management.

The choice of legal structure will depend on your business objectives, tax strategy, and the nature of your activities. It is recommended to consult a Mauritian corporate law expert to guide you in this crucial decision.

Key Steps to Incorporate Your Mauritian Company

Once your legal structure is chosen, here are the main steps to follow to create your company in Mauritius:

1. Reserve Your Company Name

The first step is to check the availability of your future company’s name with the Registrar of Companies (ROC). This step is crucial to establish your company’s unique identity in the Mauritian market.

• Submit a name reservation request to the ROC
• The ROC checks the availability and compliance of the proposed name
• If approved, the name is reserved for a period of two months

It is recommended to propose several alternative names in case your first choice is not available. The reservation cost is 200 Mauritian rupees (approximately 4 euros) in 2025.

2. Prepare the Constitutive Documents

Incorporating your company requires the preparation of essential legal documents:

• The Company’s Constitution (equivalent to the articles of association)
• The company registration form
• The declaration of compliance

• The LLC operating agreement
• The specific LLC registration form

These documents must be drafted in English or French, the two official languages of Mauritius. It is highly recommended to hire a local lawyer to ensure all documents comply with current Mauritian legislation.

3. Appoint Directors and Shareholders

Mauritian law imposes certain requirements regarding the management and shareholding of your company:

• At least one director resident in Mauritius
• A local company secretary
• A minimum of one shareholder (which can be an individual or a legal entity)

• At least one director (no residency requirement)
• A company secretary
• A minimum of one shareholder

• At least one manager
• No requirement for a company secretary
• A minimum of two members

It is important to note that for GBCs, the resident director must have significant experience in managing international businesses and be approved by the Financial Services Commission (FSC) of Mauritius.

4. Submit Your Incorporation File

Once all documents are prepared, you must submit your incorporation file to the Registrar of Companies. The complete file must include:

• The duly completed incorporation form
• The company’s constitutive documents
• Information on directors, shareholders, and beneficial owners
• Proof of payment of incorporation fees

In 2025, incorporation fees amount to 3,400 Mauritian rupees (approximately 70 euros) for a Domestic Company, and 13,500 Mauritian rupees (approximately 275 euros) for a GBC.

The processing time is generally 3 to 5 business days for a Domestic Company, and can take up to 2 weeks for a GBC, due to additional checks carried out by the FSC.

Specific Requirements for Global Business Companies (GBCs)

GBCs are subject to stricter regulations due to their offshore status. Here are the main additional requirements to consider:

Obtaining the GBC License

To operate as a GBC, your company must obtain a license from the Financial Services Commission (FSC) of Mauritius. This procedure involves:

• Submitting a detailed business plan
• Proof of economic substance of your activity in Mauritius
• Verification of the integrity of directors and shareholders
• Payment of the license fee (in 2025, approximately 2,000 USD)

Economic Substance Requirements

Since 2019, Mauritius has strengthened its economic substance requirements for GBCs. Your company must demonstrate a real presence on the island, notably by:

• Employing at least two qualified Mauritian residents on a full-time basis
• Having reasonable annual expenses proportionate to its activities in Mauritius
• Maintaining its main bank accounts in Mauritius
• Holding its board of directors’ meetings in Mauritius

Reporting and Compliance Obligations

GBCs are subject to stricter reporting obligations, including:

• Preparation of annual audited financial statements
• Submission of tax returns
• Compliance with anti-money laundering and counter-terrorism financing standards

It is crucial to work with a licensed corporate service provider in Mauritius to ensure ongoing compliance with these requirements.

Essential Post-Incorporation Steps

Once your company is officially registered, several important steps remain to make your business fully operational in Mauritius:

Opening a Bank Account

Opening a bank account is a crucial step for your Mauritian company. In 2025, the main banks offering services to international businesses in Mauritius are:

• Mauritius Commercial Bank (MCB)
• State Bank of Mauritius (SBM)
• AfrAsia Bank
• HSBC Mauritius

• Certificate of incorporation
• Company constitution
• Board resolution authorizing the account opening
li>Proof of identity and residence for directors and shareholders
• Business plan and financial projections

The account opening process can take 2 to 4 weeks, depending on the complexity of your structure and the due diligence performed by the bank.

Tax Registration

Any company operating in Mauritius must register with the Mauritius Revenue Authority (MRA) to obtain a Tax Account Number (TAN). This step is essential for:

• Payment of corporate tax
• VAT registration (if applicable)
• Annual tax returns

For GBCs, tax registration is generally handled by your corporate service provider as part of the GBC license application process.

Obtaining Specific Permits and Licenses

Depending on your sector of activity, you may need additional permits or licenses. For example:

• Import/export license for international trade
• License from the Financial Services Commission for regulated financial activities
• Permit from the Tourism Authority for tourism-related activities

It is crucial to check the specific requirements for your industry with the relevant Mauritian authorities.

Recruitment and Employee Registration

If you plan to hire staff in Mauritius, you will need to:

• Register as an employer with the Ministry of Labour
• Contribute to the National Pension Fund (NPF) and the National Savings Fund (NSF)
• Take out employer’s liability insurance

For foreign employees, you will need to obtain work permits from the Economic Development Board (EDB) of Mauritius.

Optimizing Your Presence in Mauritius: Expert Tips

To maximize the benefits of your establishment in Mauritius, here are some expert recommendations:

Leverage the Network of Tax Treaties

Mauritius has signed double taxation avoidance agreements with over 40 countries, including France, India, and many African countries. Structure your operations to benefit from these tax advantages, particularly for:

• Reducing withholding taxes on dividends, interest, and royalties
• Protection against double taxation
• Exchange of tax information between countries

Exploit Free Zones and Sectoral Incentives

Mauritius offers specific incentives for certain priority sectors, including:

• Information and communication technology (ICT)
• Renewable energy
• Pharmaceutical industry
• Ocean economy

Explore these opportunities to benefit from additional tax advantages and government subsidies.

Develop a Robust Compliance Strategy

With the strengthening of international regulations, it is crucial to maintain impeccable compliance. Implement:

• A solid corporate governance system
• Rigorous due diligence procedures for your partners and clients
• Regular monitoring of regulatory developments in Mauritius and your target markets

Build a Local Network

Success in Mauritius often depends on the quality of your local network. Invest time to:

• Participate in business community networking events
• Build relationships with local authorities and investment promotion agencies
• Collaborate with local partners to access new opportunities

Conclusion: Mauritius, a Strategic Gateway for Your International Expansion

Creating a company in Mauritius in 2025 offers numerous advantages for international entrepreneurs and investors. With its business-friendly regulatory framework, attractive taxation, and strategic geographical position between Asia and Africa, Mauritius positions itself as an ideal platform for international expansion.

However, navigating the administrative and regulatory complexities can be tricky without local expertise. That is why it is crucial to surround yourself with experienced professionals to ensure a successful and compliant establishment.