About Mauritius market entry
Government policy in Mauritius is pro-trade and investment. Due to the small size of the Mauritian economy, the government encourages entrepreneurs to invest overseas, particularly in Africa, to expand and grow their businesses, using the Mauritius International Financial Centre (IFC) as a conduit.
Mauritius has a well-regarded legal and regulatory framework. It has been actively seeking to attract foreign direct investment from India and China, as well as the UK, the US and France. The China-Mauritius Free Trade Agreement went into effect in January 2021. Mauritius also signed a preferential trade agreement with India, which went into effect in April 2021.
The government put in place new measures to improve its anti-money laundering and combatting the financing of terrorism (AML/CFT) regime and, in October 2021, the Financial Action Task Force (FATF) removed Mauritius from the list of jurisdictions under increased monitoring. In January 2022, the European Union also removed Mauritius from its list of high-risk third countries.
According to several surveys, Mauritius is among the freest and most business-friendly countries in Africa. The 2025 Index of Economic Freedom, published by the Heritage Foundation, ranked Mauritius first among 47 countries in Sub-Saharan Africa and at 15 out of 184 countries globally.
Mauritius Company Formation and Company Registration
The Economic Development Board (EDB), a division of the the Ministry of Finance, Economic Planning and Development, is the single gateway government agency responsible for promoting investment in Mauritius and helping guide investors through the country’s legal and regulatory requirements.
As a general rule, a company incorporated in Mauritius can be 100% foreign owned with no minimum capital. The principal statute governing the formation and operation of Mauritius companies is the Companies Act 2001, which has been regularly amended to keep pace with changes in respect of Mauritius incorporated companies and international good practice.
The registrar for Mauritius companies is the Corporate & Business Registration Department (CBRD) of the Ministry of Finance and Economic Development, which administers the Companies Act 2001, the Business Registration Act 2002, the Insolvency Act 2009, the Limited Partnerships Act 2011 and the Foundations Act 2012.
Over successive years, the government of Mauritius has implemented reforms to improve the business environment and enhance the competitiveness of Mauritius. All businesses must register with the Companies & Businesses Registration Integrated System (CBRIS), which enables the:
Upon completion of the registration process, the CBRD issues an electronic business registration card with a unique registration number and an e-certificate of incorporation. Companies are automatically registered with the Mauritius Revenue Authority (MRA) upon incorporation.
What types of company are available in Mauritius?
For local operations, a Domestic Company is the standard vehicle, used by businesses trading primarily within Mauritius and which is subject to local taxation and regulations.
Companies incorporated in Mauritius for the purpose of doing business primarily outside of Mauritius are designated as Global Business Companies (GBCs). These are governed by the Financial Services Act 2007, which simplifies the regulatory regime and consolidates the legislative framework of the global business sector.
International investors can choose between a Global Business Company (GBC), which is resident in Mauritius and allows them to conduct business outside Mauritius with access to the country’s network of tax treaties, and an Authorised Company, which is non-resident in Mauritius and is designed for conducting business activities fully outside Mauritius without treaty benefits but with lighter compliance requirements.
Under the Act, an applicant for a Global Business Licence is required to submit the appropriate application to the Mauritius Financial Services Commission (FSC), the integrated regulator for the non-bank financial services sector and global business.
An application must be submitted through a Management Company (MC) that is licensed by the FSC under Section 77 of the Financial Services Act to set up, manage and provide nominee and other services to a corporation that carries on or intends to carry on any global business. Sovereign Mauritius holds an MC licence.
In 2019, Mauritius introduced major changes to the regulatory and income tax aspects of the Global Business sector to comply with Action 5 of the OECD’s Base Erosion and Profit Shifting (BEPS) project and is now established internationally as a jurisdiction of economic substance.
When determining whether the conduct of business is managed and controlled from Mauritius, the FSC will take into consideration whether a company in Mauritius fulfils the following criteria:
Conducting Business in Mauritius
Mauritius offers a business environment that is highly conducive to investment and business growth. Setting up a company and starting a business activity in Mauritius is a simple and straightforward process. Important factors in deciding to use a particular type of corporate structure are the tax and regulatory treatment that will be applied both in Mauritius and any foreign country. It is therefore essential that appropriate legal and tax advice is sought in all relevant jurisdictions to determine the type of corporate vehicle that will be best suited to your circumstances.
There are several options available to overseas companies seeking to create a presence in Mauritius. Selecting the best option will depend upon a number of factors, including:
The Companies Act 2001 applies to all companies whether domestic or those with a global business licence and has been regularly amended to keep pace with changes in respect of Mauritius companies and international practice and standards. Other types of business entity include partnerships, sole proprietorships, foundations and foreign branches.
Companies can be formed as a public company, a private company, a small private company or a one-person company. Every company is a public company unless it is stated in its application for incorporation or its constitution that it is a private company. Private companies cannot have more than 25 shareholders. Companies can further be licensed as a Domestic Company or as a Global Business Company (GBC).
Why incorporate with Sovereign?
Mauritius – Frequently Asked Questions
Why set up in Mauritius?
A Mauritius-based entity offers compelling advantages, including a stable political and economic environment, a robust legal system rooted in English and French law, and a well-regulated yet business-friendly financial services sector.
Mauritius provides attractive tax incentives, investor protection and access to an extensive network of double taxation treaties, making it a strategic hub for investment into Africa, Asia and beyond. To further enhance its appeal for global investors, it offers an efficient incorporation process, strong corporate governance standards and a reputation as a trusted international financial centre .
Please contact us if you have any questions or queries and your local representative will be in touch with you as soon as possible.
