Mauritius is located off the southeast coast of Africa, an Indian Ocean island nation, is known for its beaches, lagoons and reefs. The area of the country is 2,040 km2. The capital and largest city is Port Louis. It is a member of the African Union.


1, 264, 887 (July 1, 2017)


English and French.

Political Structure

Mauritius is a stable, multi-party, parliamentary democracy. Shifting coalitions are a feature of politics in the country. It is a hybrid legal system based on English and French laws.

The island's government is closely modelled on the Westminster parliamentary system, and Mauritius is highly ranked for democracy and for economic and political freedom.

Legislative power is vested in both the Government and the National Assembly.

On 12 March 1992, Mauritius was proclaimed a republic within the Commonwealth of Nations.

Political power remained with the Prime Minister.

Mauritius is the only country in Africa where Hinduism is the largest religion. The administration uses English as its main language.



Mauritian rupee (MUR)

Exchange Control:

There are no restrictions on currency and capital exchange in Mauritius. A foreign investor faces no legal obstacles when transferring profits made in Mauritius or divesting its assets in Mauritius and returning to its home country.

Financial services industry:

Mauritius is ranked high in terms of economic competitiveness, a friendly investment climate, good governance, financial and commercial infrastructure and a free economy.

Mauritius's strong economy is fueled by a vibrant financial services industry, tourism and exports of sugar and textiles.

Mauritius has one of the largest Exclusive Economic Zones in the world there for attracting substantial investment from both local and foreign investors.

Mauritius has a well-developed financial system. Basic financial sector infrastructures, such as payment, securities trading and settlement systems, are modern and efficient, and access to financial services is high, with more than one bank account per capita.

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Corporate Law/Act

Types of companies in Mauritius:

We are providing a Incorporation a Company service in Mauritius for any global business investors. The most common forms of incorporation in this country are the Global Business Category 1 (GBC 1) and Authorised Company (AC).

An Authorised Company (AC) is a tax exempt, flexible business entity that are regularly utilised for international investment holding, international property holding, international trade and international management and consultancy. AC's are not resident for tax purposes and do not have access to Mauritius' tax treaty network. Beneficial ownership is disclosed to the authorities. The place of effective management must be outside of Mauritius; the activity of the company must be conducted principally outside of Mauritius and must be controlled by a majority of shareholders with beneficial interest who are not citizens of Mauritius.

Read more: How to set up a company in Mauritius

Business Restriction:

In general there are no restrictions on foreign investment in Mauritius, except for foreign ownership in Mauritian sugar companies listed on the stock exchange. Not more than 15% of the voting capital of a sugar company can be held by a foreign investor without written consent from the Financial Services Commission.

Investments made by foreign investors in immovable property (whether freehold or leasehold), or in a company holding freehold or leasehold immovable property in Mauritius, require approval from the Prime Minister's Office under the Non-Citizens (Property Restriction) Act 1975.

An Authorised Company: cannot trade within the Republic of Mauritius. The company must be controlled by a majority of shareholders with beneficial interest who are not citizens of Mauritius and the company must have it's place of effective management outside of Mauritius.

Company Name Restriction:

Except with the written consent of the Minister, a foreign company shall not be registered by a name or an altered name that, in the opinion of the Registrar, is undesirable or is a name, or a name of a kind, that he has directed the Registrar not to accept for registration.

No foreign company shall use in Mauritius any name other than that under which it is registered.

A foreign company shall - where the liability of the shareholders of a company is limited, the registered name of the company shall end with the word "Limited" or the word "Limitée" or the abbreviation "Ltd" or "Ltée".

Name Restrictions with the type Authorised Company (AC) of a company in Mauritius

  • Any name that is identical or similar to an existing company or any name that suggests the patronage of the President or the Government of Mauritius.
  • Language of Name: English or French.
  • Names Requiring Consent or a Licence
    • The following names or their derivatives: assurance, bank, building society, Chamber of Commerce, chartered, co-operative, government, imperial, insurance, municipal, royal, state or trust or any name which in the opinion of the Registrar suggests the patronage of the President or the Government of Mauritius.
  • Suffixes to Denote Limited Liability
    • An Authorised Company does not require a suffix in Mauritius.

Company Information privacy:

A director of a company who has information in his capacity as a director or employee of the company, being information that would not otherwise be available to him, shall not disclose that information to any person, or make use of or act on the information, except -

  • (a) for the purposes of the company;
  • (b) as required by law;
  • (c) in accordance with subsection (2); or
  • (d) in any other circumstances authorised by the constitution, or approved by the company under section 146 (Mauritius Company Act 2001)
  • (2) A director of a company may, if authorised by the Board under subsection (3), make use of, or act on information or disclose information to -
  • (a) a person whose interests the director represents; or
  • (b) a person in accordance with whose directions or instructions the director may be required or is accustomed to act in relation to the director’s powers and duties, subject to the director entering the particulars of the authorisation and the name of the person to whom it is disclosed in the interests register where it has one.
  • (3) The Board may authorise a director to disclose, make use of, or act on information where it is satisfied that to do so is not likely to prejudice the company.
  • (4) Any monetary gain made by a director from the use of information which a director has in his capacity as a director shall be accounted for to the company.

Incorporation Procedure

Submission of the Constitution and a Certificate from the Registered Agent confirming compliance with the requirements of the Ordinance. The application must be supported by a Legal Certificate issued by a local Lawyer certifying that local requirements have been complied with. Finally, directors and shareholders must execute consent forms and these must be filed with the Registrar of Companies.

Read more: Mauritius company registration



  • The usual authorised share capital is US$ 100,000 with all of the shares having a par value.


  • Classes of Shares Permitted: Registered shares, preference shares, redeemable shares and shares with or without voting rights.
  • Subject to the constitution of the company, different classes of shares may be issued in a company.
  • Share capital may be in any currency except the Mauritius Rupee;
  • Both share of par or no par value are allowed;
  • Registered, redeemable, preference, voting rights and non-voting rights shares are permitted.
  • Bear shares is not permitted to issues.


GBC 1 Directors

  • Minimum of two directors;
  • Must be Mauritius residents - in order to benefit from treaties;
  • Corporate directors are not permitted;
  • Resident company secretary must be appointed;

Authorised Companies (AC)

  • Directors: Minimum one, who may be natural person or a body corporate.
  • Company Secretary: Optional.

Read more:  How to start a business in Mauritius?


Both individual and corporate entities are permitted as shareholders. The minimum of shareholder is one.

Beneficial Owner

Any subsequent in the beneficial ownership/ ultimate beneficial ownership must be notified to the Financial Services Commission in Mauritius within one month.

Mauritius Company Taxation

Mauritius is a low tax jurisdiction with an investor-friendly environment to encourage and attract both local and foreign companies to set up a company and ready to do global businesses.

An Authorised Company does not pay any tax on its world-wide profits to the Republic of Mauritius.

The Fiscal regime includes:

  • An attractive corporate and income tax rate of only 15%. All income accruing in or derived from Mauritius by a resident company is chargeable to corporate tax;
  • No capital gains tax;
  • Generally no withholding tax on dividends Exemption from customs duty on equipment(s).

Financial Statements Required

GBC 1 companies are required to prepare and file annual audited financial statements, in accordance with International Acceptable Accounting Standards, within 6 months following the financial year end.

Authorised Companies are required to maintain financial statements to reflect their financial position with the Registered Agent and with the authorities. Annual return (return of income) must be filed with the tax office.

Double Taxation Agreements

GBC 1 companies have benefit from various Double Taxation Treaties that Mauritius holds with other countries. GBC 1 companies are permitted to trade within Mauritius and with residents, on the condition that prior approval from the FSC is granted.

Authorised Companies do not benefit from the countries double taxation treaties. However, all income generated (provided it is generated outside Mauritius) is completely tax exempt.


License Fee & Levy

There is an annual fee payable to the Registrar of Companies under Part I of the Twelfth Schedule of the Companies Act 2001, this must be paid to ensure the company or commercial partnership remains in good standing.

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