Company registration · Mauritius
Company registration in Mauritius the gateway to Africa and India through tax treaties
- Support
- from $2 200
- Registration time
- 15%
- Corporate income tax rate
- 15%
Not an offshore centre but a full tax jurisdiction with a 15% rate and a wide treaty network.
Mauritius is where investment into Africa and India is structured.
Registration
from $2 200
Turnkey work by BRIDGES. Government fees and duties appear as a separate line in the estimate at actual rates.
See packages15%
Corporate income tax rate
Over 40 treaties
Double taxation agreements
2-4 weeks
Incorporation with a global business licence
Who it suitsMauritius
Who Mauritius suits
Working on the company structure- 01Investment into African countries and India
- 02Investment funds focused on emerging markets
- 03Holdings that need tax treaty access
- 04Management companies and fintech with a licence
- 05Trading structures working with African markets
Does not suit
- The goal is simply an offshore with no tax: there is tax here
- There are no resources for genuine substance
- Working exclusively with European clients
- Minimum budget: upkeep is above offshore levels
Company forms4
Which company to open
The key distinction is between a company with a global business licence and an authorised company.
- 01Global Business Company · GBC — the main form
Holdings, funds, investment into Africa and India.
Access to tax treaties and a residency certificate.
Requires resident directors, an office and real management on the island.
- 02Authorised Company · authorised company
Asset ownership and trade outside Mauritius.
Simpler and cheaper to maintain.
Double taxation treaties do not apply.
- 03Domestic Company · local company
Local business and services.
Full access to the domestic market.
Taxed under general rules, including VAT.
- 04Funds and partnerships · investment structures
Managers of emerging market funds.
Structures recognised by regulators.
Require an administrator, an auditor and a licence.
Packagesfrom $2 200
Three ways to launch
The scope is built from real scenarios, from a simple ownership structure to an investment platform.
01 · 1-2 weeks
Authorised company
from $2 200
Asset ownership without treaty access
- Preparation of the documents and the application
- Incorporation through a licensed agent
- Registered agent and address for the first year
- Full set of corporate documents
- Set-up of the simplified reporting
02 · 3-6 weeks
Company with a licence
from $6 400
Investment into Africa and India through treaties
- Preparation and filing of the global business licence application
- Two resident directors and an office on the island
- Opening an account with a local bank
- Accounting set-up and audit preparation
- Obtaining the tax residency certificate
03 · from 2 months
Investment platform
by project
A fund with external investors
- Everything in the Company with a licence package
- Choice of fund form and preparation of the documents
- Licensing of the manager
- Selection of an administrator and auditor
- Documentation for investors
Licence fees, resident director fees and audit costs appear as separate lines in the quote.
TaxesMauritius
Taxes in Mauritius
A 15% rate, with a partial exemption for certain income of licensed companies.
Taxes in Mauritius
Mauritius
- 15%
- Corporate income tax rate
- from $2 200
- BRIDGES fee
- Over 40 treaties
- Double taxation agreements
- 2-4 weeks
- Incorporation with a global business licence
- Corporate income tax
- The standard rate is 15%.
- Partial exemption
- Applies to certain categories of income of licensed companies where the substance requirements are met.
- Tax treaties
- More than forty are in force; a residency certificate is required to apply them.
- Withholding tax
- No withholding tax is charged on dividends paid by a Mauritian company.
- VAT
- Applies to activity within the country; international structures usually do not register.
- Obligations at home
- Owning the company creates obligations in the beneficiary country of residence.
Annual upkeep
- Regulator licence fee
- Resident directors and office
- Annual accounts
- Mandatory audit
- Tax return
- Tax residency certificate
- Agent fees
- Bank compliance
Licence fees, resident director fees and audit costs appear as separate lines in the quote.
Bank
The bank account after incorporation
For a licensed company the local account is opened alongside incorporation.
- 01What the bank looks at
The ownership structure, the investment countries, the origin of capital and the expected flows.
- 02Which documents are needed
The corporate set, the licence, beneficiary profiles and investment documentation.
- 03Where the account is opened
With local banks, and for operating settlements in the UAE, Singapore and with payment institutions.
- 04What we do
We prepare the file and run the account opening in parallel with the licence.
An authorised company faces the same difficulties as an offshore. A licensed company with real substance is a solvable case.
Stages1-2 weeks
How the work runs
Timelines are split by who is responsible.
- 01Consultation and structure
Investment countries, company form, treaties, substance.
One meeting - 02Quote and contract
We fix the scope of work and the amount.
1-2 days - 03Compliance and documents
Verification, collection of the set, the business plan.
1-2 weeks - 04Licence application
Filing with the financial regulator and responding to queries.
2-4 weeks - 05Account and launch
Opening the local account and setting up accounting.
2-4 weeks - 06Residency certificate
Obtaining the document for treaty purposes.
After the first reporting period
Result: The outcome is a resident structure with a licence, an account, accounting in place and the right to apply the tax treaties.
ComparisonMauritius
Global business company or authorised company
| GBC | Authorised Company | |
|---|---|---|
| Tax residency | resident of Mauritius | non-resident |
| Tax treaties | apply | do not apply |
| Tax rate | 15% with partial exemption on certain income | no tax payable in Mauritius |
| Substance | resident directors, office, management on the island | management outside the island |
| Reporting and audit | mandatory | simplified reporting |
| Upkeep cost | higher | lower |
| Who it suits | investment into India and Africa | simple asset ownership |
If the point is to use a tax treaty, you need a licensed company with real substance. A formal structure will not get the benefit.
TeamBRIDGES
Company team
Questions
Registration questions
Is Mauritius an offshore centre?+
No. There is a 15% corporate tax rate, mandatory audit and reporting, and licensed companies are tax residents.
Why do the tax treaties matter?+
They reduce withholding tax on payments from the investment countries, above all India and African states.
What is needed to apply a treaty?+
A company with a global business licence, real management on the island and a tax residency certificate.
How does an authorised company differ from a licensed one?+
An authorised company is not a tax resident and does not use the treaties, but it is cheaper to maintain.
How long does incorporation take?+
One to two weeks for an authorised company and three to six weeks for a licensed one.
Are an office and staff required?+
For the preferential regime, yes: resident directors, an office and expenditure on the island.
Is an audit mandatory?+
For companies with a global business licence, yes.
How hard is it to open a bank account?+
For a licensed company the account is opened locally as part of the process. For an authorised company it is harder.
Is there withholding tax on dividends?+
Dividends paid by a Mauritian company are not subject to withholding tax.
Is the beneficiary visible?+
Information is disclosed to the regulator and the bank; there is no public register.
Do I have to declare the company at home?+
As a rule yes: owning a foreign company creates obligations in your country of residence.
What does upkeep cost?+
The licence fee, resident directors, an office, audit and reporting. We set it out three years ahead.
A company for your task
Tell us what the company will do: we will check whether the country fits and show the launch and upkeep budget before the contract.
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Company registration
Want a company in Mauritius?
Write to us, we will set it up. We will choose the form, calculate the launch and the annual upkeep, register the company and help open the account.
