*** To maintain good standing, your Luxembourg company must pay an annual renewal fee. This fee is a flat rate and free from hidden charges.

What’s included for 3490

● Incorporation of Company
● Mauritius Government Registration Fees
● Registered Office for 1 year
● Registered Agent for 1 year
● Certificate of Incorporation
● Memorandum of Association
● Register of Members
● Membership Certificates
● Lifetime support

Why Mauritius

Mauritius is a globally recognized business-friendly jurisdiction that offers a combination of low taxes, strong financial regulations, and access to international markets.Mauritius is a highly attractive jurisdiction for setting up a company due to its business-friendly environment, strategic location, and favorable tax policies.

Benefits of opening a company in Mauritius

1. Favorable Tax Regime

✅ Low Corporate Tax – A flat 15% corporate tax rate, with potential reductions to 3% or even 0% for Global Business Companies (GBCs).
✅ No Capital Gains Tax – Businesses do not pay tax on capital gains.
✅ No Withholding Tax – No withholding tax on dividends, interest, and royalties for offshore companies.
✅ Double Taxation Avoidance Agreements (DTAA) – Mauritius has over 45 DTAAs, reducing tax burdens for international businesses.

2. Business-Friendly Regulations

✅ Fast & Simple Incorporation – Companies can be registered within 2-3 days with minimal bureaucracy.
✅ 100% Foreign Ownership – No restrictions on foreign ownership for most business sectors.
✅ Strong Legal System – Based on English and French law, ensuring legal stability.

3. Global Financial Hub

✅ Well-Regulated Financial Sector – Supervised by the Financial Services Commission (FSC), providing a secure investment environment.
✅ Access to African & Asian Markets – Mauritius serves as a bridge between Africa and Asia, making it a key investment hub.
✅ Ease of Banking – Multiple international banks offer business accounts in various currencies.

4. Political & Economic Stability

✅ Stable Government – Mauritius has a strong democracy and stable economy, ranked as the best place for doing business in Africa by the World Bank.
✅ High GDP Growth – A rapidly growing economy with a strong financial and tourism sector.

5. Confidentiality & Asset Protection

✅ No Public Beneficial Ownership Disclosure – Shareholders and directors’ details are not publicly accessible for offshore companies.
✅ Asset Protection – Ideal for wealth preservation and estate planning.

6. Residency & Work Permits

✅ Business Owners Can Obtain Residency – Investing in a business can help you obtain Permanent Residency in Mauritius.
✅ Attractive Lifestyle – Mauritius offers a high quality of life, excellent healthcare, and a tropical climate.

Types of Business Entities in Mauritius

Mauritius offers various types of business structures suited for different industries and business needs. Below are the main types of business entities available:

1. Domestic Companies (Local Business)

These are companies registered in Mauritius for conducting business within the country.

✅ Private Limited Company (Ltd.)

• Most common type of company in Mauritius
• Requires at least 1 shareholder and 1 director
• Limited liability protection
• Suitable for small to medium businesses

✅ Public Limited Company (PLC)

• Can issue shares to the public
• Requires at least 3 directors
• Must comply with Stock Exchange of Mauritius (SEM) regulations if listed

✅ Sole Proprietorship

• Owned and operated by one individual
• Full liability for business debts
• Simplest form of business

✅ Partnership

• Two or more individuals sharing profits and liabilities
• General Partnership: All partners share liability
• Limited Partnership: Some partners have limited liability

✅ Limited Liability Partnership (LLP)

• A mix of partnership and limited company benefits
• Provides limited liability for partners

2. Offshore Companies (Global Business Companies – GBC)

These companies operate outside Mauritius but benefit from its favorable tax system.

✅ Global Business Company (GBC) – Previously GBC1

• Can operate outside Mauritius and enjoy tax advantages
• Low corporate tax rate (3% or lower)
• Can access Double Taxation Avoidance Agreements (DTAAs)
• Must have at least 2 resident directors in Mauritius

✅ Authorised Company (AC) – Previously GBC2

• Zero corporate tax but no access to DTAAs
• Cannot operate in Mauritius but can trade internationally
• Ideal for holding companies, international trade, and e-commerce

3. Special Purpose Business Entities

Mauritius also provides specialized business structures for unique purposes.

✅ Freeport Company

• 100% tax exemption on exports
• Ideal for logistics, warehousing, and international trading

✅ Protected Cell Company (PCC)

• Segregated assets within one company structure
• Often used for insurance and investment funds

✅ Trusts & Foundations

• Used for wealth management and estate planning
• Provide asset protection and confidentiality

✅ Investment Funds

• Includes Collective Investment Schemes (CIS) and Private Equity Funds
• Used for hedge funds, real estate investments, and portfolio management

Incorporation Procedure

Documents from individuals:

• A Clear and Current/ Valid copy Driver’s License ID, (To be notarized)
• An original Bank reference letter ( On the bank Official Letterhead)
• An original Professional reference letter from an Accountant or Lawyer ( On the Professional’s Official Letterhead)
• A copy of a Current Utility Bill, as proof of residential address (To be notarized)
• Application Form (we will provide).

Documents from legal entities:

• Copy of the Certificate of Incorporation;
• Copies of incorporation documents (Articles of Association and Memorandum of Association).
• Register of directors/shareholders/members

Note: Where documents are in a language other than English, a certified translation of the full document into English must be provided, with the original document.

Company Structure

1. Minimum Number of Directors/Managers: At least one (1) director for a Domestic Company; two (2) resident directors for a Global Business Company (GBC)

  Residency:

• Domestic Company: Directors can be local or foreign
• GBC: At least two (2) directors must be residents of Mauritius
  ✅ Corporate Directors: Not allowed
  ✅ Duties: Responsible for corporate governance, compliance, and decision-making

2. Minimum Number of Shareholders/Members: At least one (1) shareholder (can be an individual or corporate entity)
3. Beneficial Owners: While beneficial owners are not part of public records, you must provide this information to the Registered Agent who maintains confidentiality

Timeline

Once we have received all the required identification documents, the company formation process will take approximately 7 working days subject to compliance review.

Taxation Policies