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Limited Company Setup in Mauritius

The company behind the licence

Limited Company Setup in Mauritius

Every Mauritius structure starts as a company limited by shares. The licence on top is what changes its character.

GCC business setup specialists

One company law, several regimes

Mauritius incorporates companies under a single Companies Act. What differentiates a domestic company from a Global Business Company or an Authorised Company is the licence or authorisation layered on top, and the obligations that come with it.

  • Company and licence layers explained separately
  • Constitution drafted rather than defaulted
  • Director requirements set by the chosen regime

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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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Compare the structures

Company forms and regimes

The form is common; the regime changes everything.

StructureWhen it fitsKey feature
Private company limited by sharesAlmost all businessesThe base form for every regime
Company limited by guaranteeNon-profit structuresNo share capital
Limited life companyFixed-term venturesA defined duration
Limited partnershipFunds and joint venturesPartners rather than shareholders
Protected cell companySegregated structuresCells with separated assets
FoundationSuccession and philanthropyA separate legal concept from a company

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

Forming the company

Form first, then the regime that sits on it.

01

Structure and regime

Shareholding, directors and whether the company will be domestic, Global Business or Authorised.

02

Constitution and incorporation

Constitution prepared to your shareholding and the company incorporated with the Registrar.

03

Licence and operations

Global Business or Authorised Company application where relevant, registers established, and bank and tax registrations completed.

Before you start

What forming a company needs

Due diligence is the substantive part.

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  • Proposed company name
  • Certified identity documents for all parties
  • Certified proof of address
  • Bank or professional references
  • Shareholding split and share capital
  • Proposed directors and their residency
  • Business plan and activity description
  • Source of funds evidence
  • Intended regime: domestic, Global Business or Authorised
  • Constitution requirements
  • Financial year end preference
  • Corporate shareholder documents where applicable

Scope

What is included, and what is not

Stated plainly, so nothing is added once the engagement starts.

Included in the service fee

  • Structure and regime recommendation
  • Management company engagement co-ordinated
  • Name reservation
  • Constitution prepared
  • Incorporation with the Registrar
  • Licence or authorisation application
  • 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
  • Shareholder agreements
  • Annual audit where required
  • Accounts preparation, quoted separately
  • Substance costs
  • Bank account opening decisions

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 limited company — FAQs

How many directors and shareholders are needed?

At least one of each. A Global Business Company additionally requires resident directors as part of its substance obligations.

Is there a minimum share capital?

No meaningful minimum for an ordinary company. Licensed activities can carry their own capital requirements.

What is the difference between the regimes?

A domestic company trades locally and is taxed as resident. A Global Business Company is resident with substance and treaty access. An Authorised Company is treated as non-resident.

Can I convert from one to another?

Changes of regime are possible but involve applications and consequences, which is why the initial choice matters.

Can I change the constitution later?

Yes, by resolution and filing. Share classes and rights are easier to set correctly at incorporation.

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