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Set up your GBC/AC in Mauritius

A secure and reputable offshore hub you can trust

Mauritius Company Structures

Choose between two flexible structures for your international business needs

Global Business Corporation (GBC)

A resident company that has been licensed to operate by the Financial Services Commission (FSC), which is perfect for companies involved in international operations and with access to Mauritius tax treaties.

  • 0-3% tax effective amount through the Mauritius partial exemption regime
  • The ability to access double tax treaties that cover more than 40 nations
  • Ideal for companies that invest, fund managers, IP holding companies or international businesses
  • Requires a local substances residents director, registered office and local management
  • Must comply with the annual financial statement audits and FSC reports
Incorporate GBC

Authorized Company (AC)

A company designed specifically for investors who are not residents and wish to establish a Mauritius offshore business with no local tax residency or any other substance needs.

  • 0% corporate tax since it's not a resident for tax purposes
  • Access is not granted for Mauritius' double tax treaties
  • Cannot do business in Mauritius or own property in Mauritius
  • No requirement for audited accounts, but must submit annual summaries with the FSC
Incorporate AC

Mauritius vs Other Popular Jurisdictions

How Mauritius compares to other international business hubs

Feature Mauritius GBC Mauritius AC Cayman Exempted Company BVI(BC) Singapore Pvt. Ltd
Effective Tax Rate 0-3% 0% 0% 0% 17%
Tax Treaty Access Yes(45+ treaties) No No No Extensive(>80 treaties)
Substance Requirements Medium(resident director, office, local management) None Medium( recent substance level) None High(local director, office)
Reputation Excellent Good Excellent Good Excellent
EU Blacklisted No No No Yes No
Time to Incorporate 2-3 weeks 1 week 1-2 weeks 1 week 1-2 weeks
Annual Fees $1500+ $500+ $2000+ $1500+ $1500+
Banking Ease Moderate to Good Moderate Moderate to difficult Difficult Excellent

Note: Mauritius GBC offers the best balance of tax efficiency, treaty access, and international reputation.

Complete Post-Incorporation Services for Your Mauritius Company

Incorporating your company is just the initial step. To ensure that your business is compliant and operating smoothly, we offer a wide range of ongoing support services to meet your legal and operational requirements

Annual Compliance Management

We handle all renewals and filings required to ensure your company is fully compliant with the Mauritius authorities.

  • Submission of annual returns on time
  • Renewal of business licenses with the Financial Services Commission (FSC)
  • Staying informed and up-to-date about any regulatory change

Accounting and Tax Services

Our team of experts manages your bookkeeping, prepares financial statements, and handles tax filings, assuring compliance and maximizing your tax situation.

  • Timely and accurate bookkeeping
  • The preparation of audited financial statements
  • The filing of corporate tax returns and ensuring that the substance requirements are met

Nominee Director and Shareholder Solutions

To comply with local regulatory requirements and to maintain control, we provide qualified nominee directors and shareholders.

  • Nomination of nominee directors( if required)
  • Nominated shareholders can also serve as nominees.
  • Corporate secretarial services that support the management of the company and compliance

Assistance with Bank

The process of opening a bank account can be a challenge- we make it easier by connecting you to reputable banks in Mauritius as well as around the world.

  • Opening corporate accounts in Mauritius
  • Facilitating access to international banking options
  • Support for Electronic Money Institution (EMI) accounts for transactions in digital format

Virtual Office and Communication Support

Establish your presence in Mauritius with a professional address and a comprehensive range of mail and call handling services.

  • A prestigious local business address
  • Reception of mail, management, and forwarding services
  • Professional telephone answering and forwarding of calls

Dedicated Client Support

After incorporation, you'll have an account manager who will assist you and ensure that the compliance deadlines are adhered to.

  • Accounts that are personalized for management
  • Alerts to regulatory deadlines and filings
  • The proper strategic guidance is geared to your company's goals

Our Credentials & Memberships

Recognized by leading industry bodies and regulatory authorities

Regulated & Licensed Management Services

We hold a Global Business Company Management License issued by the Mauritius Financial Services Commission (FSC). This ensures that all our company incorporation, offshore company structuring, and post-incorporation support services fully comply with Mauritius’ strict regulatory framework.

GBC vs AC: Key Differences

Detailed comparison to help you choose the right structure

Global Business Company (GBC)

Authorised Company (AC)

Taxation

Effective tax rate of 0-3%. Taxes are subject to the Mauritius tax, but benefit from a partial exemption.

Taxation

0% tax rate. Not subject to Mauritius tax because it's considered non-resident.

Tax Treaty Access

Can access Mauritius’ network of 45+ double-tax treaties.

Tax Treaty Access

There is no access to Mauritius tax treaties.

Substance Requirements

Essential to maintain a sufficient substance within Mauritius (local directors’ office, employees, local directors).

Substance Requirements

There are no requirements for substance –it is entirely managed by a person outside Mauritius.

Regulatory Oversight

Licensing and regulation are done by the Financial Services Commission (FSC).

Regulatory Oversight

Registered with Registrar of Companies, Mauritius but not licensed by the FSC.

Public Disclosure

Owners of the ultimate beneficial share are reported to FSC but are not publicly available.

Public Disclosure

No register is available of the beneficial owners.

Ideal For

Fund management, investment holding trade with treaty nations, and IP holding.

Ideal For

International trade, consulting, E-commerce, holding assets in non-treaty nations.

Annual Costs

More expensive ($1,500+) due to licensing costs, auditing requirements, and the cost of substances.

Annual Costs

Lower ($500+) without fee for licenses or audits.

Note: GBC is better for treaty access and credibility, while AC offers simplicity and lower costs.

Ongoing Compliance Requirements

Keeping Your Mauritius Company in Good Standing

Global Business Company (GBC)

Annual License Renewal

An annual fee is due to the Financial Services Commission (FSC), depending on the stated capital of your company.

Audited Financial Statements

All GBCs are required to prepare and file their audited financial reports within six months of the end of their financial year.

Annual Tax Filing

Completely submit an income tax form to the Mauritius Revenue Authority (MRA) annually, even if your company does not have income that is tax deductible.

Annual Return to Registrar

Complete the annual return by submitting it to the Registry of Companies, Mauritius to verify your corporate information and to make sure your company is in good standing.

Economic Substance Requirements

GBCs need to demonstrate sufficient substance (directors’ office, directors, and expenses) within Mauritius.

Economic Substance Report

An annual report has to be submitted to the FSC to verify that the company has met Mauritius "substance" requirements.

Authorized Company (AC)

Annual Government Fee

A one-time annual subscription fee is due to the Registry of Companies in Mauritius to keep your business in good standing.

Financial Summary Preparation

While audited accounts aren't required, businesses must create a basic financial overview to keep internal reports.

Non-Resident Declaration

A declaration must be filed each year to prove that the business is not a resident for tax purposes.

Simplified Annual Return

Simply submit a return every year to make sure that the company's records are up-to-date in the office of the Registrar.

No Substance Requirements

ACs do not require a physical presence or local staff, making them perfect for small-footprint offshore constructions in Mauritius.

Statutory Record Keeping

Maintain current records and corporate documents in the firm's corporate office located in Mauritius.

Compliance Reminder

Infractions of these regulations could result in penalties for monetary violations or suspension from the Mauritius Business Register .The company register may be closed due to the loss of banking and reputational relations.

Mauritius Business Environment

Why Mauritius is a premier destination for international business

13th

The easiest area to conduct commercial business within Africa (World Bank)

1st

Africa for freedom in the economy (Heritage Foundation)

AA-

Credit rating with a stable prospects (Fitch Ratings)

45+

Double Taxation Prevention Agreements (DTAAs) which include strategically located jurisdictions

Key Advantages of Mauritius

  • The Political Stability: Transparent Democracy with an unifying legal framework.
  • Infrastructure: High-end business parks and telecoms that support offshore operations
  • Bilingual Workforce: Highly skilled professionals who speak English as well as French
  • The time zone: GMT+4 is well aligned in Europe, Asia, and Africa
  • Banking Sector: More than 20 local and international banks provide both offshore and onshore Mauritius requires
  • No Exchange Controls: Fully open financial mobility for foreign business and investors in Mauritius

Main Industries in Mauritius

  • Financial Services: Insurance, banking funds, and GBC services
  • ICT: Fintech, outsourcing, and smart city technology
  • Tourism: Resorts, eco-tourism, and hotels
  • Manufacturing: Food, textiles, and light industry
  • Seafood: Processing and export-oriented aquaculture Wind
  • Renewables: solar and green energy projects

Why Choose Mauritius for Your Business

Mauritius offers one of the most attractive environment for international business

Strategic Placement

It is situated between Asia, Africa, and Europe, ideal for international business or offshore restructuring.

Business-friendly regulations

An open legal system, investment protection and, the ease of incorporation via an online registration system called the Mauritius company registration.

An attractive tax regime

Competitive corporate tax rates, no capital gains tax, and access to more than 45 tax treaties.

Strong Financial Services Sector

An established ecosystem of GBC Services and offshore funds, and banking which Financial Services Commission regulates.

Highly skilled multilingual workforce

English or French speaking professionals are ideal for international and regional businesses in Mauritius.

Without Exchange Controls

Repatriation for free and transfer of capital is ideal for offshore businesses in Mauritius and for investors from around the world.

Formation Process & Timeline

Quick guide to setting up your company in Mauritius with ease

1

Select Company Type and The Structure

Choose among a Global Business Company (GBC), an Authorized Company (AC), or a local entity based on your company's objectives.

Time: (1 Day)

2

Reserve Company Name

Submit names to the Director of Companies Mauritius for approval and reservations.

Time: (1-2 Days)

3

Create Incorporation Documents

Draft and then sign the Constitution, shareholders information as well as the corporate strategy (for GBC), and other necessary documents.

Time: (2-3 Days)

4

Submit the Application to Authorities

Upload the file to the Mauritius corporate register and where applicable, to the Financial Services Commission to obtain a GBC license.

Time: (1-2 Days)

5

Company Registration and licensing

After approval, you will receive your Certificate of Incorporation, and for GBCs, your FSC license.

Time: (3-5 Days)

6

Open Bank Account & Begin Operations

Open a company account in Mauritius and initiate operations. A Local presence helps in achieving to ensure compliance and banking.

Time: (5-10 Days)

Total Estimated Timeline: 10 to 20 Business Days.

Client Voices

What Our Clients Say

Hear from entrepreneurs and business leaders who've experienced our services firsthand

Frequently Asked Questions

Are you thinking of setting up shop in Mauritius? Here's what you should be aware of:

Can foreigners own the majority of a company within Mauritius?

Absolutely – 100% foreign ownership is permissible. If you're establishing a Global Business Company (GBC) or an Authorized Company (AC), you don't need to have a local partner. Mauritius is open to foreign investment and has a simple incorporation procedure through Mauritius's company register Mauritius company registry.

Do I have to reside in Mauritius to start a business?

Physical existence is not necessary to integrate. The entire setup is operated remotely. However, when you're opening a GBC and you're in Mauritius, the following requirements are the prerequisites in Mauritius:

  • At a minimum, two directors with a resident
  • Local office registered
  • Secretary of the company

Your service provider will help with these issues by providing the proper GBC services package.

What's the distinction between GBC and an Authorized Company (AC)?

A Global Business Company (GBC) is tax resident in Mauritius and is able to access two of benefits of tax-free treaties. A legal Company is deemed to be non-resident in tax terms and is unable to trade in Mauritius. Both are subject to the Mauritius offshore laws.

Is Mauritius an unofficial tax-free zone?

Mauritius is not considered to be a tax haven. It's the benefit of a low-tax, transparent and clear jurisdiction and strict compliance requirements. Businesses that use the GBC service get the benefit of a tax system that is competitive and has regulations on economic substance.

How long will it take to establish an business in Mauritius?

The entire business formation process in Mauritius usually takes between 10 and 20 days for a business, which includes:

  • Name reservation for up to 2 days
  • Document preparation time - between 2 and 3 working days
  • Registration and licensing - between 3 and 5 working days
  • Opening of bank accounts- 5 to 10 days

If you follow the right advice, it’s quick and simple.

What are the ongoing compliance requirements?

GBCs require annual audited financial statements, tax returns, and compliance with substance requirements. ACs have lighter requirements - mainly an annual financial summary and confirmation of non-resident status. Both need to pay annual fees and maintain good standing.

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