🇲🇺46+ Tax Treaties · FSC-Regulated · 0% Capital Gains Tax · Gateway to Africa

Register a Company in Mauritius
GBC or Authorised Company

Mauritius offers two distinct structures — a treaty-accessing Global Business Company (GBC) or a zero-tax Authorised Company (AC) with no resident director requirement at all. Which one fits you depends entirely on whether you need treaty access. CompanyVista maps this before recommending either route.

46+
Double Tax Treaties
~3%
Effective Tax Rate (GBC)
0%
Capital Gains Tax
0%
Dividend Withholding Tax
✓
Right Structure Identified
Free consultation maps GBC vs AC to your income flows
✓
FSC Licence Handled (GBC)
Global Business Licence application managed end-to-end
✓
Resident Directors Sourced (GBC)
2 Mauritius-resident directors arranged where needed
✓
Banking Coordinated
MCB, AfrAsia or fintech — matched to your structure
Get My Free Quote →GBC vs AC — Which Fits You? ↓
Register Your Mauritius Company

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Why Mauritius

Why Register a Company
in Mauritius?

💰
46+ Double Tax Treaty Network
One of the most extensive treaty networks of any mid-sized jurisdiction — including India, China, South Africa, UK, France and most of Sub-Saharan Africa — genuinely reduces withholding tax on cross-border income.
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The India-Mauritius Treaty
Despite the 2016 Protocol changes, the DTAA still provides reduced withholding tax on dividends (5%), interest (7.5%) and royalties (15%) sourced from India — a meaningful structural advantage for India-facing businesses.
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0% Capital Gains Tax
Mauritius levies no capital gains tax at all — gains on the disposal of shares, property or other investments are not taxed locally, regardless of holding period.
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0% Withholding on GBC Dividends
Dividends paid by a Global Business Company to non-resident shareholders carry no Mauritius withholding tax — profits can flow up to shareholders without an additional local tax drag.
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Genuine Gateway to Africa
Mauritius has built real credibility as the preferred holding jurisdiction for investment into Sub-Saharan Africa, with treaty and trade links across COMESA and SADC that few other jurisdictions can match.
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English Common Law, French Civil Influence
A genuinely hybrid, well-regarded legal system — English common law for commercial matters with French civil code influence — gives international investors a familiar, predictable legal environment.
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FSC-Regulated Credibility
Regulation by the Financial Services Commission gives Mauritius structures real standing with international banks and counterparties, unlike unregulated micro-jurisdictions.
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OECD Co-Operative Jurisdiction
Mauritius is recognised by the OECD as largely compliant with international tax transparency standards — a genuinely important distinction from jurisdictions still on grey or black lists.
Who Should Choose Mauritius

Which Businesses Benefit Most
From a Mauritius Structure?

Mauritius is exceptional for treaty-dependent and Africa-facing structures — and unnecessary for businesses with no genuine need for either. The businesses below see the strongest real-world benefit.

🇮🇳
Best Fit
India-Facing Investment & Holding
The India-Mauritius DTAA's reduced withholding rates on dividends, interest and royalties make a GBC genuinely valuable for structures investing into or receiving income from India, despite the 2016 treaty changes.
🌍
Best Fit
Africa-Focused Investment Funds
Mauritius's treaty network across COMESA and SADC, combined with FSC regulation, makes it the established choice for fund structures and holding companies investing into Sub-Saharan Africa.
💼
Strong Fit
International Holding Companies
Businesses holding shares in operating subsidiaries across multiple countries benefit from 0% capital gains tax and 0% dividend withholding when realising or distributing returns from those holdings.
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Strong Fit
Private Equity & Fund Structures
FSC's established fund regulatory framework, combined with genuine treaty access, makes Mauritius a credible domicile for private equity and investment fund vehicles targeting emerging markets.
🏖️
Good Fit
Simple Offshore Holding (AC Route)
Founders who simply want a clean, zero-tax holding vehicle without the substance burden of a GBC — and who do not need treaty access — are well served by the lighter-touch Authorised Company structure.
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Good Fit
Trading & Re-Invoicing Structures
Businesses capturing a margin on goods or services moving between jurisdictions can use a GBC's ~3% effective rate, provided genuine commercial substance and transfer pricing documentation are maintained.
⚠️ When Mauritius Is NOT the Right Fit
  • ✗Founders seeking the absolute lowest-cost, lowest-maintenance offshore structure — a GBC's mandatory 2 resident directors and annual audit make it meaningfully more expensive to maintain than a BVI or Seychelles IBC.
  • ✗Businesses with no genuine India or Africa connection and no other treaty-dependent income — if treaty access isn't actually needed, a simpler zero-substance jurisdiction (BVI, Seychelles) is usually more cost-effective.
  • ✗Structures intended purely to reduce transparency — Mauritius is an OECD co-operative jurisdiction with real CRS reporting and FSC oversight; it is not, and should not be used as, a concealment vehicle.
  • ✗Founders wanting fast, same-week incorporation — the GBC route in particular, with its FSC licensing requirement, genuinely takes 4–8 weeks and cannot be meaningfully rushed.
GBC vs AC — The Key Decision

GBC or Authorised Company?
Explained Properly

Unlike Australia or Malaysia, Mauritius does not impose a blanket resident-director requirement on every company — the requirement depends entirely on which of the two main structures you choose. This choice is the single most important decision for a non-resident founder, because it determines both your substance obligations and your access to the treaty network.

What this choice actually means: A Global Business Company (GBC) is tax-resident in Mauritius and can access the 46+ treaty network — but this comes with a real substance requirement, including at least two Mauritius-resident directors. An Authorised Company (AC) is not tax-resident, has no resident-director requirement at all, but also cannot access any of Mauritius's tax treaties.

Your Three Options
1
GBC — Treaty Access, Real Substance Required
Choose a GBC if treaty access genuinely matters to your structure (most commonly, India-facing or Africa-facing holding structures). Requires at least 2 Mauritius-resident directors, board meetings physically held in Mauritius, and a locally audited set of accounts — CompanyVista coordinates all of this through our local partner network.
2
AC — No Resident Director, No Treaty Access
Choose an AC if you simply want a clean, zero-tax holding or investment vehicle and do not need treaty benefits. No resident director is required, substance requirements are far lighter, and the company is simply not tax-resident in Mauritius at all.
3
Not Sure Which Fits? — Free Structuring Consultation
Many founders assume they need a GBC for credibility, when an AC would be simpler and cheaper for their actual use case — or vice versa. CompanyVista's free consultation maps your specific income flows and treaty needs before recommending either structure.
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Important: Where a GBC structure is chosen, the two Mauritius-resident directors carry real legal and fiduciary duties under Mauritius company law — this is not a paperwork formality. The FSC actively assesses whether board meetings and decision-making genuinely occur in Mauritius, which is precisely why genuine substance (not a rubber-stamp arrangement) is essential to retain treaty access.
Structure Comparison

Global Business Company (GBC) or Authorised Company (AC)
Key Facts & Requirements

GBC vs AC — Side by Side
GBC — Tax StatusTax resident in Mauritius — full treaty access
GBC — Effective Tax Rate~3% (15% headline rate with 80% partial exemption on qualifying income)
GBC — Resident DirectorsMinimum 2, Mauritius-resident, exercising genuine control
GBC — Annual AuditMandatory for all GBCs
AC — Tax StatusNot tax resident in Mauritius — 0% local tax, no treaty access
AC — Resident DirectorsNone required
AC — Annual AuditLighter requirements than GBC
Minimum Shareholders (Both)1 — individual or corporate, any nationality
Minimum Share CapitalNo statutory minimum for either structure
LiabilityLimited to share capital contributed
RegulatorFinancial Services Commission (FSC)
RegistryCompanies and Business Registration Integrated System (CBRIS)
Key Advantages of Mauritius
  • →46+ Double Tax Treaty Network
  • →The India-Mauritius Treaty
  • →0% Capital Gains Tax
  • →0% Withholding on GBC Dividends
  • →Genuine Gateway to Africa
Documentation & Restrictions

What You'll Need to Provide
& What to Be Aware Of

Here is exactly what CompanyVista will ask you for, and the genuine restrictions non-resident founders should know about before starting.

Documents You'll Need to Provide
1
Valid Passport
Clear colour copy of your passport bio page — all shareholders, and resident directors if forming a GBC.
2
Proof of Address
Recent utility bill, bank statement or government letter (within last 3 months).
3
Bank Reference Letter
A reference letter from your existing bank confirming your account is in good standing — commonly requested for GBC applications specifically.
4
Source of Funds & Wealth Declaration
A more detailed declaration than most jurisdictions require — the FSC expects clear evidence of where both your initial capital and underlying wealth originate, particularly for GBC applications.
5
Business Plan
Required as part of the FSC Global Business Licence application for a GBC — outlining intended activities, projected income flows and the commercial rationale for the structure.
6
Professional Reference Letter
A reference letter from a lawyer, accountant or banker who has known you professionally — typically required for GBC applications, less commonly for AC.
⚠️ Restrictions Non-Residents Should Be Aware Of
  • ⚠100% foreign ownership is permitted for both GBC and AC structures — there is no local shareholding requirement.
  • ⚠A GBC requires at least 2 Mauritius-resident directors with genuine decision-making authority — an AC requires none at all, but also cannot access the tax treaty network (see the GBC vs AC section above).
  • ⚠The FSC applies notably thorough due diligence to GBC applications specifically — expect more detailed source-of-wealth questioning than in most comparable jurisdictions, given Mauritius's history as a treaty-access jurisdiction.
  • ⚠Regulated financial services activities (fund management, banking, insurance) require a separate, more extensive FSC licence beyond the standard Global Business Licence.
  • ⚠Mauritius applies FATF and EU sanctions screening — beneficial owners from high-risk or sanctioned jurisdictions face additional scrutiny or may be declined by the FSC or local banks.
Tax Environment — In Depth

Mauritius Tax Environment
For Non-Resident Owners

Key tax rates and obligations for your Mauritius structure. CompanyVista prepares and files all returns with the MRA. See Tax Preparation & Filing for full detail.

GBC Corporate Tax
15% headline rate · 80% partial exemption on qualifying income = ~3% effective
AC Corporate Tax
0% — not tax resident in Mauritius
Capital Gains Tax
0% — no capital gains tax in Mauritius at all, either structure
Dividend Withholding Tax (GBC)
0% — no withholding on dividends paid to non-resident shareholders
India-Mauritius DTAA — Dividends
5% withholding (vs higher domestic Indian rates)
India-Mauritius DTAA — Interest
7.5% withholding
India-Mauritius DTAA — Royalties
15% withholding
Estate & Inheritance Tax
None
VAT (Local Trading Only)
15% — only relevant if conducting domestic Mauritius business, not typical for GBC/AC
Filing Authority
Mauritius Revenue Authority (MRA) for tax · FSC for licensing
Banking — The Real Picture

Can a Non-Resident Actually
Open a Bank Account for a Mauritius Company?

Banking for a Mauritius GBC or AC is genuinely achievable, but international banks apply close scrutiny to Mauritius-incorporated entities given the jurisdiction's history as a popular treaty-shopping location — clear, well-documented substance materially improves approval odds.

Traditional Banks
MCB (Mauritius Commercial Bank), AfrAsia Bank, SBI Mauritius, ABC Banking
Local Mauritius banks are familiar with GBC and AC structures and offer the strongest fit for genuine Mauritius-based or Africa-facing business, but expect detailed source-of-funds documentation and, for GBCs, evidence of real local substance (resident directors, board minutes, local address).
⭐ For Simpler Structures — Fintech
Wise Business, Airwallex
For straightforward holding structures without complex local banking needs, a multi-currency fintech account offers faster onboarding — though some fintechs apply extra scrutiny to Mauritius entities specifically because of the jurisdiction's offshore reputation, so documentation quality matters even more here.
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CompanyVista's standard approach: CompanyVista's standard approach: prepare a complete substance and source-of-funds file from day one (this matters far more in Mauritius than in most jurisdictions), then pursue MCB or AfrAsia for GBC structures needing genuine local banking, or a fintech account for simpler AC holding structures.
Mauritius vs Other Jurisdictions

How Mauritius Compares
for a Non-Resident Founder

Jurisdiction
Effective Tax
Resident Directors
Audit
Formation Time
Mauritius GBC
~3% effective
Mandatory (2)
Yes — mandatory
4–8 weeks
Mauritius AC
0%
None
Lighter requirement
2–4 weeks
Singapore Pte Ltd
17% (partial exemptions)
Mandatory
Yes — mandatory
1–2 days
BVI Company
0%
None
No
1–3 days
UAE Free Zone
0% (qualifying income)
Sometimes
Sometimes
3–5 days
Formation Process

Setting Up Your Mauritius Structure
Step by Step

1
Free Structuring Consultation
CompanyVista maps your income flows, treaty needs and substance capacity to recommend GBC, AC, or in some cases both together — before any commitment.
2
FSC Licence Application (GBC Only)
For GBC structures, a comprehensive Global Business Licence application is submitted to the Financial Services Commission, including business plan, source of funds and beneficial ownership disclosure — typically the longest step in the process.
3
CBRIS Incorporation
The company is incorporated via the Companies and Business Registration Integrated System, with a licensed Management Company acting as registered agent (mandatory for both GBC and AC).
4
Resident Directors Appointed (GBC Only)
For GBC structures, CompanyVista coordinates the appointment of at least 2 Mauritius-resident directors through our local partner network. ACs require no resident directors at all.
5
Substance Established (GBC Only)
A Mauritius office presence, active local bank account and a genuine pattern of board meetings physically held in Mauritius are put in place — FSC actively assesses this annually for GBCs.
6
Banking Coordinated
CompanyVista coordinates account opening with MCB, AfrAsia or a fintech provider depending on the structure chosen and the complexity of your banking needs.
7
Ongoing Compliance Set Up
Annual FSC return, mandatory audited accounts (GBC) or lighter accounts (AC), and the MRA corporate tax filing are all logged into a compliance calendar from day one.
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Pricing: confirmed in your written quote — covering CBRIS incorporation, FSC Global Business Licence application (GBC only), resident director sourcing where applicable, and registered office. The right fee depends entirely on whether you choose a GBC or an AC. CompanyVista sends one complete written quote covering every cost before any payment — no hidden add-ons.
Frequently Asked Questions

Mauritius Company Registration
Questions Answered

What is the real difference between a GBC and an Authorised Company? +
A Global Business Company (GBC) is tax resident in Mauritius and can access the country's 46+ double tax treaties, but requires genuine substance — at least 2 Mauritius-resident directors, local board meetings, and mandatory annual audit. Its effective tax rate is approximately 3% after the 80% partial exemption on qualifying income. An Authorised Company (AC) is not tax resident in Mauritius at all, pays 0% local tax, requires no resident directors, but also cannot access any of Mauritius's tax treaties. The right choice depends entirely on whether treaty access genuinely matters for your specific income flows — CompanyVista's free consultation maps this before recommending either route.
Does the India-Mauritius treaty still provide real benefits after the 2016 changes? +
Yes, though the benefit is narrower than before 2017. The 2016 Protocol removed the historical capital gains exemption for shares acquired after 1 April 2017 — these are now generally taxable in India. However, the treaty's reduced withholding tax rates on dividends (5%), interest (7.5%) and royalties (15%) from India-source income remain in effect and continue to offer a genuine reduction versus India's higher domestic withholding rates for many cross-border payment structures.
Why do GBC structures require Mauritius-resident directors when an AC doesn't? +
This difference exists precisely because of what each structure is trying to achieve. A GBC seeks to be genuinely tax resident in Mauritius in order to access the treaty network — and under international tax principles (and Mauritius's own substance rules), a company can only be tax resident where its central management and control actually occurs. Two Mauritius-resident directors exercising genuine decision-making is the core evidence of that substance. An AC makes no claim to Mauritius tax residency at all, so this substance requirement simply doesn't apply — but neither does treaty access.
Is Mauritius still viewed as a credible, well-regulated jurisdiction internationally? +
Yes — Mauritius is recognised by the OECD as a largely compliant, co-operative jurisdiction for international tax transparency, and is not on the EU's list of non-cooperative tax jurisdictions. The Financial Services Commission provides genuine regulatory oversight, and Mauritius participates fully in CRS automatic information exchange. This regulatory credibility is precisely why Mauritius structures continue to be accepted by international banks and used by genuine investment funds and holding structures, in a way that less-regulated micro-jurisdictions are not.
How long does it actually take to set up a Mauritius GBC versus an AC? +
An Authorised Company can typically be incorporated in 2–4 weeks, since it does not require an FSC Global Business Licence or resident directors. A GBC takes meaningfully longer — typically 4–8 weeks — because the FSC's Global Business Licence application involves a comprehensive review of your business plan, source of funds and beneficial ownership before the company itself can even be incorporated. Founders who need to be operational quickly should factor this realistic timeline into their planning.
Company Registration — Mauritius

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GBC or Authorised Company — explained and recommended upfront. CBRIS registration handled. CompanyVista manages incorporation, banking and ongoing compliance.

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Mauritius Company Registration for Non-Residents — Complete 2025 Guide

CompanyVista provides comprehensive Mauritius company formation for non-resident founders, structured as either a Global Business Company (GBC) or an Authorised Company (AC). Unlike Australia or Malaysia, Mauritius does not impose a blanket resident-director requirement — a GBC requires 2 Mauritius-resident directors and full substance in order to access the 46+ double tax treaty network (including the India-Mauritius DTAA, with reduced withholding on dividends, interest and royalties), while an AC requires no resident directors at all but also has no treaty access, paying 0% Mauritius tax as a non-resident entity. Mauritius is particularly well suited to India-facing investment and holding structures, Africa-focused investment funds, international holding companies, private equity and fund structures, simple offshore holding via the AC route, and trading or re-invoicing structures with genuine commercial substance. Realistic banking guidance matters: while local banks (MCB, AfrAsia Bank, SBI Mauritius) offer the strongest local credibility for genuine substance-backed GBCs, fintech providers such as Wise Business and Airwallex can offer faster onboarding for simpler AC holding structures, though documentation quality matters more for Mauritius entities than most jurisdictions given the country’s offshore history. CompanyVista manages the complete formation lifecycle — structure selection, FSC Global Business Licence application where applicable, CBRIS incorporation, resident director sourcing for GBCs, banking coordination, and ongoing FSC and MRA compliance. CompanyVista’s professional fee is confirmed in a personalised written quote based on the specific structure and requirements, before any payment.

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