Three company types, one decision
Company Formation & Registration in Mauritius
Mauritius offers three quite different vehicles. Choosing the wrong one is expensive to unwind, and only one of them is taxed as resident.
GCC business setup specialists
The structure decision comes first
A domestic company trades locally. A Global Business Company is tax resident with substance obligations and access to the treaty network. An Authorised Company is treated as non-resident and gets neither. The right choice depends entirely on whether you need treaty access.
- Company type matched to whether you need treaty access
- Substance obligations explained before you commit
- Management company engagement co-ordinated
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
7,000+
Companies successfully established.
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Choose the vehicle
The three Mauritius company types
They differ on tax residence, substance and what they may do.
| Type | Tax position | Substance | Typical use |
|---|---|---|---|
| Domestic company | Tax resident | Normal operating substance | Trading within Mauritius |
| Global Business Company | Tax resident; may access treaties | Real substance required | Cross-border investment and services |
| Authorised Company | Treated as non-resident | Managed and controlled outside Mauritius | Holding and offshore activity without treaty access |
| Limited partnership | Depends on structure | Varies | Funds and joint ventures |
| Protected cell company | Depends on licence | Per the licence | Segregated insurance and fund structures |
| Branch of a foreign company | Taxed on Mauritius-source income | Parent-dependent | A foreign company operating here |
A Global Business Company must be administered by a management company licensed by the Financial Services Commission, and an Authorised Company must have a licensed registered agent. That is a statutory requirement in Mauritius, not a commercial preference. We co-ordinate your engagement with a licensed Mauritian management company and manage the process end to end; the regulated filings are made by them.
How it works
From decision to incorporation
The vehicle decision gates everything after it.
01
Establish the purpose
Whether you need treaty access, where the company will be managed, and what it will actually do. That determines the vehicle.
02
Engage and apply
The licensed management company engaged, due diligence completed, and the incorporation and any licence application submitted.
03
Set up to operate
Registers established, bank account introduced, tax registrations completed and the substance arrangements put in place where a GBC is used.
Before you start
What incorporation needs
Due diligence here is thorough, as the regulator requires.
- Proposed company name
- Certified passport copies for all directors and shareholders
- Certified proof of residential address for each
- Bank or professional reference letters
- Detailed business plan and activity description
- Source of funds evidence
- Ownership chart to ultimate beneficial owners
- Proposed directors and whether resident
- Share capital and shareholding split
- Expected transaction volumes and counterparties
- Corporate shareholder documents where applicable
- Financial year end preference
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Company type recommendation
- Management company engagement co-ordinated
- Name reservation
- Constitution prepared
- Incorporation with the Registrar
- Global Business or Authorised Company application where relevant
- Registers and statutory records established
- Tax registration and filing calendar
Not included, quoted separately
- Registrar, FSC and MRA fees, paid at cost
- Management company annual fees, quoted separately
- Regulated filings, made by the licensed management company
- Annual audit where required
- Accounts preparation, quoted separately
- Bank account opening decisions
- Substance costs such as office and staff
- Financial services licensing
Verify independently
Official Mauritian authorities
We file directly with these bodies on your behalf.
Corporate and Business Registration DepartmentFinancial Services CommissionMauritius Revenue AuthorityEconomic Development BoardRegistrar of CompaniesIndustrial Property Office
Questions
Mauritius company formation — FAQs
Which company type do I need?
It turns on whether you need access to Mauritius’s tax treaties. A Global Business Company can, with real substance; an Authorised Company cannot, because it is treated as non-resident. We settle this before anything is filed.
Do I have to use a management company?
For a Global Business Company, yes — it must be administered by an FSC-licensed management company. An Authorised Company needs a licensed registered agent. This is statutory, not optional.
Do you do this yourselves or through a partner?
Mauritius requires a licensed management company for these structures. We manage the process end to end and are your single point of contact; the regulated filings are made by a licensed Mauritian management company we work with.
What is substance and do I need it?
For a Global Business Company, yes. It involves genuine management and control in Mauritius, including resident directors, board meetings held here and a local bank account. It is tested, not assumed.
How long does it take?
Due diligence is the longest part, particularly where the ownership chain is complex or funds come from multiple sources. We give a realistic range once we see the structure.
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