Updated 13.08.2026
Company registration · Mauritius
Company registration in Mauritius the gatewayto Africa and India through tax treaties
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.
Launch package
What the base package covers
- 01Preparation of the documents and the application
- 02Incorporation through a licensed agent
- 03Registered agent and address for the first year
- 04Full set of corporate documents
- 05Set-up of the simplified reporting
- 06A calendar of obligations for the year ahead
and 3 more documents
The actual timing, cost and tax treatment depend on the corporate form, the activity and the structure of the company. Government fees are paid separately at the official tariffs.
Quick selection
Find the right structure
Where will the clients be?
What will the company do?
What do you need?
How many owners?
Reply within one business day
Fit
Who Mauritius suits
- Investment into African countries and India
- Investment funds focused on emerging markets
- Holdings that need tax treaty access
- Management companies and fintech with a licence
- Trading structures working with African markets
- 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 types
What structures are available in Mauritius
The key distinction is between a company with a global business licence and an authorised company.
A resident company licensed for international activity.
- For whom
- Holdings, funds, investment into Africa and India.
- Advantage
- Access to tax treaties and a residency certificate.
- Limit
- Requires resident directors, an office and real management on the island.
A company managed from outside the island and non-resident for tax purposes.
- For whom
- Asset ownership and trade outside Mauritius.
- Advantage
- Simpler and cheaper to maintain.
- Limit
- Double taxation treaties do not apply.
An ordinary company for activity within the country.
- For whom
- Local business and services.
- Advantage
- Full access to the domestic market.
- Limit
- Taxed under general rules, including VAT.
The choice between the two main forms determines everything: treaty access, substance requirements and the cost of upkeep.
Comparison
Global business company or authorised company
The two forms clients most often choose between in Mauritius.
| 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.
Where to register
What shapes the structure in Mauritius
Every decision revolves around access to the tax treaties.
What we check
- Which countries the investment is going into
- Whether a tax residency certificate is required
- Whether you can provide real management on the island
- Who the resident directors will be
- Whether a fund with external investors is planned
- Whether a financial regulator licence is required
- Which bank is prepared to work with the structure
- How the origin of capital is evidenced
- What reporting and audit will be needed
- The upkeep budget for the next three years
The countries receiving the investment test whether the structure is real. A company with no content risks losing the treaty benefit.
Licensing
Activities and licences
International activity is licensed by the financial services regulator.
Mandatory for a resident company carrying on international activity.
Licensed; an administrator and an auditor are required.
A manager licence with personnel requirements.
Dedicated regulator licences apply.
Licensed, including captive insurance.
Possible; taxation depends on the form of the company.
What sets the licence
- Whether tax treaty access is needed
- Whether external investors are involved
- Whether a regulator licence is required
- Who acts as resident director
- Expected turnover and the nature of the income
- Readiness for an audit
Prices
Three ways to launch
The scope is built from real scenarios, from a simple ownership structure to an investment platform.
from $2 200
Asset ownership without treaty access
1-2 weeks
Included
- 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
- A calendar of obligations for the year ahead
Government fees, paid separately
- Licence and annual fees
Not included
- Access to tax treaties
- The bank account — handled as a separate stage
from $6 400
Investment into Africa and India through treaties
3-6 weeks
Included
- 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
- Annual support of the structure
Government fees, paid separately
- Regulator licence fees
- Audit fees
Not included
- A guarantee that the receiving country grants the benefit
by project
A fund with external investors
from 2 months
Included
- 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
- Annual reporting and support
Government fees, paid separately
- Regulator fees
- Administrator fees
- Audit fees
Licence fees, resident director fees and audit costs appear as separate lines in the quote.
Estimate
Preliminary quote
Seven questions about the structure, the investment countries, substance and banking. A preliminary budget in return.
The range is indicative: fund projects are priced individually.
Add-ons
Add-ons for any package
Switched on as the task requires.
Qualified officers for the substance requirements.
Premises and staff for real management.
Obtained annually for treaty purposes.
Accounting, reporting and the mandatory audit.
Support with preparing the documents.
Selection of a bank on the island and beyond.
Director, shareholder and capital changes.
Proper closure of the company.
Banking
The bank account after incorporation
For a licensed company the local account is opened alongside incorporation.
The ownership structure, the investment countries, the origin of capital and the expected flows.
The corporate set, the licence, beneficiary profiles and investment documentation.
With local banks, and for operating settlements in the UAE, Singapore and with payment institutions.
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.
Tax
Taxes in Mauritius
A 15% rate, with a partial exemption for certain income of licensed companies.
The standard rate is 15%.
Applies to certain categories of income of licensed companies where the substance requirements are met.
More than forty are in force; a residency certificate is required to apply them.
No withholding tax is charged on dividends paid by a Mauritian company.
Applies to activity within the country; international structures usually do not register.
Owning the company creates obligations in the beneficiary country of residence.
Verified on 13 August 2026. This is not tax advice: entitlement to the exemption and to treaty benefits is assessed individually.
Documents
What we need from you
The set is collected remotely; documents are in English.
- 01Passport with a certified copy
- 02Proof of residential address
- 03Curriculum vitae and description of the project
- 04Bank reference
- 05Evidence of the source of funds
The regulator reviews the business plan on the merits: a superficial description of the activity leads to queries and delays.
Annual administration
What we handle every year
Maintaining a licensed structure is a steady and predictable cost.
Paid annually.
Mandatory requirements for the preferential regime.
Prepared under international standards.
Carried out for licensed companies.
Filed after the end of the year.
Renewed annually for treaty purposes.
Administration of the structure is paid for annually.
Periodic requests from the bank.
Cost of ownership
The cost of the company over three years
A company is not a one-off payment for incorporation: the annual items below repeat every year. We count ownership, not entry.
- Registration and corporate documents
- Regulator licence fee
- Resident directors and office
- Annual accounts
- Mandatory audit
- Tax return
- Tax residency certificate
- Agent fees
- Bank compliance
- Regulator licence fee
- Resident directors and office
- Annual accounts
- Mandatory audit
- Tax return
- Tax residency certificate
- Agent fees
- Bank compliance
- Regulator licence fee
- Resident directors and office
- Annual accounts
- Mandatory audit
- Tax return
- Tax residency certificate
- Agent fees
- Bank compliance
What falls into each year depends on the corporate form, the activity and the requirements of the bank and the regulator. The three-year calculation comes together with the incorporation quote — before the engagement.
Process
How the work runs
Timelines are split by who is responsible.
Investment countries, company form, treaties, substance.
One meetingWe fix the scope of work and the amount.
1-2 daysVerification, collection of the set, the business plan.
1-2 weeksFiling with the financial regulator and responding to queries.
2-4 weeksOpening the local account and setting up accounting.
2-4 weeksObtaining the document for treaty purposes.
After the first reporting periodThe outcome is a resident structure with a licence, an account, accounting in place and the right to apply the tax treaties.
Scenarios
A company for a specific task
The structure follows the client task and the banking model, not the name of the jurisdiction.
BusinessShares, properties and other assets under one company.
DirectionAn international company as the holder of the asset.
BankingThe account is opened with a bank or a payment institution by profile.
BusinessHolding shares in the operating companies of the group.
DirectionA holding structure without operating activity.
BankingThe bank looks at the group as a whole and at the source of capital.
BusinessSeparating one project or investment.
DirectionA dedicated company for the project and its life span.
BankingAn account for settlements on the project.
BusinessPayments with counterparties in different countries.
DirectionA company with real activity and contracts that can be evidenced.
BankingThe main work is the banking profile, not the incorporation itself.
A scenario does not assign a corporate form automatically: the actual form, licence and bank are checked against the current requirements for your activity.
Why BRIDGES
Who runs the incorporation and what we answer for
The difference shows in how the work is run, not in the promises.
We check whether the receiving country will recognise your structure.
Resident directors and an office are a mandatory budget line, not an option.
There is tax, audit and reporting here, and we plan accordingly.
Account opening is built into the process rather than deferred.
Licence, directors, audit — three years ahead.
Reporting, audit and the residency certificate are renewed by us.
FAQ
Questions and answers
No. There is a 15% corporate tax rate, mandatory audit and reporting, and licensed companies are tax residents.
They reduce withholding tax on payments from the investment countries, above all India and African states.
A company with a global business licence, real management on the island and a tax residency certificate.
An authorised company is not a tax resident and does not use the treaties, but it is cheaper to maintain.
One to two weeks for an authorised company and three to six weeks for a licensed one.
For the preferential regime, yes: resident directors, an office and expenditure on the island.
For companies with a global business licence, yes.
For a licensed company the account is opened locally as part of the process. For an authorised company it is harder.
Calculation
Get the structure and a full quote before incorporation
Tell us where the investment is going and what ownership structure is planned. We will test treaty access and the substance requirements and prepare the launch and upkeep budget.
The structure, budget and scope are fixed after the business and the owners are reviewed. Account opening and registration decisions are taken by banks and state authorities.