MU · S 20°10′ · E 57°30′
Mauritius
Mauritius Global Business Companies suit cross-border investment holding and regional structures serving Africa and Indian Ocean markets. The licence requires Mauritian management and control plus core income-generating activity, rather than a zero-substance offshore arrangement.
Key points on one page.
- Tax
- Corporate tax 15%; eligible specified foreign income may receive an 80% exemption; in-scope large groups face a 15% minimum tax
- Shareholders and directors
- Min. 1 shareholder; at least 2 directors ordinarily resident in Mauritius
- Share capital
- No statutory minimum capital; capitalise under the business plan, with no prescribed paid-in amount
- Local requirements
- Mauritius office address, principal bank account and FSC-licensed management company; Mauritian management and control
- Annual maintenance
- Audited statements to FSC within 6 months of year-end; corporate tax return is also due within 6 months
- Incorporation timeline
- Approx. 2–4 weeks, subject to complete documents, management-company CDD and FSC review
- Public disclosure
- Shareholder and director details are searchable; beneficial owners are registered for competent-authority access, not public company files
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (7)›
- 01Financial Services Act 2007 — consolidated text
- 02FSC Checklist for Global Business Company application
- 03Mauritius Revenue Authority — Company and Trust Return
- 04PwC Worldwide Tax Summaries — Mauritius corporate taxes
- 05PwC Worldwide Tax Summaries — Mauritius tax administration
- 06Corporate and Business Registration Department — AML/CFT
- 07Financial Services licensing and fees amendment rules 2026
02 · Advantages
Why Mauritius
- 01Cross-border investment platform for Africa and the Indian Ocean region
- 02Tax-resident status permits a tax residence certificate; treaty relief remains conditional
- 03An 80% partial exemption may apply to specified foreign income when substance conditions are met
- 04English- and French-speaking business setting with established legal and professional services
- 05A single-shareholder structure is available, with foreign individual or corporate ownership
03 · Requirements
Formation requirements
- Form and business: generally a limited company holding a GBL, with business principally outside Mauritius
- Shareholders: at least 1, individual or corporate; ultimate beneficial owners must be identified
- Directors: at least 2 ordinarily resident in Mauritius, capable of independent judgment
- Management and substance: appoint an FSC-licensed management company as secretary; maintain local account, office, books and board management
- Documents: business plan, ownership chart, source-of-funds evidence and CDD documents for owners and beneficiaries
04 · Compliance
Annual compliance
- Maintain two Mauritian resident directors, a local principal bank account, books and substantive management; retain board records
- Prepare audited financial statements under accepted accounting standards and file them with the FSC within 6 months of year-end
- File the MRA IT Form 3 corporate income tax return and pay tax by the filing deadline
- Promptly update shareholder, director, beneficial-owner and business information after changes
- Pay annual licence fees under the applicable fee rules; the standard 2026/27 GBL annual fee is USD 2,600
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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