Mauritius Company Registration
Expand Your Global Business with Tax Pal Solutions
Mauritius is one of the most attractive destinations for entrepreneurs looking to expand globally. With political stability, favorable tax regimes, and strategic location between Africa and Asia, company registration in Mauritius gives Indian businesses access to international opportunities.
Why Register a Company in Mauritius?
- 100% foreign ownership permitted
- Low corporate tax (effective rate as low as 3%)
- Strategic access to African and Asian markets
- Strong network of Double Taxation Avoidance Agreements (DTAAs), including with India
- Business-friendly environment and simplified compliance
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Business Structures in Mauritius
| Structure |
Purpose |
Tax Status |
Key Requirements |
| Global Business Company (GBC) |
International trade, investment holding, fund management |
Tax resident in Mauritius, 15% corporate tax (can reduce to 3%) |
Minimum 2 resident directors, company secretary, registered office |
| Authorised Company (AC) |
Non-resident businesses operating outside Mauritius |
Not tax resident, exempt from income tax |
Non-resident director, registered agent, no local operations |
| Domestic Company |
Local trade and business activities |
15% corporate tax, some exemptions available |
At least 1 resident director, 1 shareholder, registered office |
Eligibility Criteria
- Minimum one shareholder and one director (can be the same person).
- For GBCs: at least two directors must be resident in Mauritius.
- A local registered office is mandatory.
- Appointment of a qualified company secretary (for GBCs).
- Business must comply with Mauritian laws.
Required Documents
For Individual Directors/Shareholders (India-based)
- Certified copy of valid passport
- Proof of residential address (utility bill, Aadhaar, or bank statement)
- Resume/CV
- Bank reference letter
- Declaration of non-bankruptcy
For Corporate Shareholders (Indian Companies)
- Certificate of Incorporation
- Memorandum & Articles of Association
- Board resolution approving investment
- List of directors and shareholders
- Latest audited financial statements
Step-by-Step Registration Process
- Name Reservation – Apply with the Corporate and Business Registration Department (CBRD).
- Appoint Directors & Shareholders – Ensure compliance with residency rules.
- Engage a Licensed Management Company – Legally required for filing and compliance.
- Prepare Documents – Draft incorporation forms, submit KYC documents.
- File with CBRD – Official incorporation submission.
- Obtain Certificate of Incorporation & BRN – Company is legally registered.
Cost of Mauritius Company Registration
| Expense Type |
Description |
Approx. Cost (INR) |
| Name Reservation |
CBRD fee |
₹470 approx. |
| Incorporation Fee |
CBRD registration |
₹6,000 approx. |
| GBC License (FSC) |
First year (including incorporation) |
₹1.5 – 1.7 Lakhs |
| Authorised Company Annual Fee |
FSC charges |
₹30K – ₹34K |
| Professional Services |
Management company, documentation |
₹1.3 – 3.4 Lakhs |
| Annual Renewal (GBC/AC) |
Compliance & registered agent |
₹86K – ₹2.1 Lakhs |
| Audit & Tax Filing |
For GBCs |
Variable |
Tax Benefits in Mauritius
| Tax Type |
Rate / Exemption |
| Corporate Income Tax |
15% (can be reduced to 3% with exemptions) |
| Capital Gains Tax |
None |
| Dividend Tax |
None |
| VAT |
15% standard |
| DTAA Benefits |
Available for GBCs with India |
| Authorised Company (AC) |
Exempt from tax, but no DTAA benefits |
Compliance After Registration
- Annual tax returns to the Mauritius Revenue Authority (MRA)
- Annual license renewal with the FSC (for GBCs & ACs)
- GBCs must maintain substance and file audited financial statements
- Disclosure of Ultimate Beneficial Owners (UBOs)
- FATCA/CRS reporting, if applicable
Mauritius Company Registration Certificate
The Certificate of Incorporation is issued by the Mauritius Registrar of Companies once the process is complete. It includes:
- Company name and registration number
- Date of incorporation
- Type of company (GBC, AC, or Domestic)
- Registered business address
- Official seal of the Registrar
This certificate is essential for:
- Opening a corporate bank account
- Signing contracts
- Proving company legitimacy internationally
