Company Formation in Mauritius
A complete guide to navigating the CBRD, EDB, and FSC. Learn the requirements, offshore corporate structures, and tax incentives for establishing a legal entity in Africa’s premier international financial center.
Consult Our Mauritius Setup TeamThe Role of the CBRD and EDB
Business registration in Mauritius is exceptionally efficient and digitized, administered by the Corporate and Business Registration Department (CBRD). The CBRD acts as a One-Stop Shop for domestic companies, seamlessly issuing the Certificate of Incorporation and a unified Business Registration Number (BRN) that simultaneously registers you with the Mauritius Revenue Authority (MRA).
For foreign investors, the Economic Development Board (EDB) is your critical gateway. The EDB facilitates investments, guides the issuance of Occupation Permits (OP) for expatriate directors and investors, and provides access to specialized schemes like the Freeport regime, Smart City schemes, and various tax holidays.
2 – 4 Days
Average CBRD Turnaround
15% (or 3%)
Standard vs. Partial Exemption Tax
Premier Offshore Hub
Extensive Double Taxation Avoidance Agreements (DTAAs)
Types of Companies You Can Register
Mauritius offers distinct corporate vehicles depending on whether your business targets the local market or operates internationally.
Domestic Company
Designed for doing business directly within Mauritius. A Domestic Company can be 100% foreign-owned but requires at least one resident director. It is subject to the standard 15% corporate tax rate but can benefit from various local investment incentives.
Global Business Company (GBC)
The flagship offshore vehicle for doing business outside Mauritius while benefiting from its vast network of DTAAs. Regulated by the Financial Services Commission (FSC), GBCs require “economic substance” (local directors, bank accounts) and often qualify for an 80% partial tax exemption, lowering effective tax to 3%.
Authorised Company (AC)
Replacing the old GBC2, the AC is designed for companies where the majority of shares are held by non-residents, and business is conducted entirely outside Mauritius. It is treated as a non-resident for tax purposes, meaning it is exempt from corporate tax in Mauritius (though it cannot utilize DTAAs).
The Formation Process
Name Reservation
Log into the CBRD’s online portal to submit a name reservation request. Once approved, the name is reserved for up to two months, allowing time to prepare the necessary KYC and incorporation documents.
Engaging a Management Company (For GBC/AC)
If you are forming a Global Business Company or Authorised Company, it is mandatory by law to utilize an FSC-licensed Management Company (MC). The MC will handle strict anti-money laundering (AML) checks and act as your local registered agent.
CBRD Incorporation & MRA Registration
Submit the incorporation forms, director consents, and proof of address. The CBRD issues the Certificate of Incorporation and automatically assigns a Business Registration Number (BRN) and Tax Account Number (TAN) via the Mauritius Revenue Authority.
FSC Licensing & Trade Fees
For offshore entities, the final step is securing the Global Business License from the FSC. For domestic companies, you must pay the relevant Trade Fees to the local municipal council to obtain your operational business license.
Foreign Investors & EDB Incentives
Mauritius is consistently ranked 1st in Africa for Ease of Doing Business. There are no exchange controls, meaning capital, profits, and dividends can be freely repatriated in any currency without restriction.
Through the EDB, foreign investors injecting an initial capital of at least $50,000 USD can secure an Investor Occupation Permit (OP) valid for 10 years. Furthermore, setting up in the Mauritius Freeport grants total exemption from corporate tax, making it an unparalleled logistics hub for bridging Asia and mainland Africa.
Speak with an Advisory ExpertCompliance to Watch
- ⚠️ Economic Substance Rules: To benefit from a GBC’s tax exemptions and treaty network, the company must prove actual “substance” in Mauritius. This requires having at least two resident directors, maintaining a primary corporate bank account locally, and holding board meetings on the island.
- ⚠️ Management Company (MC) Mandate: You cannot incorporate or manage a GBC or Authorised Company directly. By law, it must be administered by an FSC-approved Management Company, which handles rigorous KYC and ongoing regulatory filings.
- ⚠️ Data Protection Act: Mauritius has strict data protection laws aligned with the European GDPR. Companies handling client data must register with the Data Protection Office (DPO) and adhere to strict handling protocols.
Need Professional Assistance?
Navigating FSC regulations, proving economic substance for DTAA benefits, and securing EDB Occupation Permits requires specialized offshore expertise. Let our licensed corporate advisors handle the bureaucracy and complete your setup in Mauritius.
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