GBC Β· Trust Β· Foundation Β· Private Company

Company Structures in Mauritius

Mauritius is one of Africa's premier financial centres – stable, well-regulated and with an extensive network of double taxation treaties. Here is a detailed overview of the legal structures available to foreign entrepreneurs.

Why Mauritius?

Key Tax & Legal Advantages

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15% Flat Tax

On local income. No capital gains tax, no inheritance tax, no wealth tax.

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50+ DTAs

Double taxation agreements with over 50 countries, including Germany and Austria.

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Common Law

English-based legal system. Reliable, transparent and internationally recognised.

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Africa Gateway

Strategic location for investments into Sub-Saharan Africa and South/Southeast Asia.

Legal Structures

Choosing the Right Structure

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Global Business Company (GBC)

Most popular for international business

Designed for companies conducting business outside Mauritius. Full access to the Mauritius DTA network. Administration through a licensed Management Company is mandatory (provides local director, registered office, accounting).

  • βœ“Access to 50+ double taxation agreements
  • βœ“Minimum share capital: USD 1
  • βœ“Can hold bank accounts in multiple currencies
  • βœ“Annual costs: approx. USD 3,000–8,000
  • βœ“Regulated by Financial Services Commission (FSC)
Best suited for: Investment holding, IP holding, international trading, fund vehicles, African investment platforms
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Private Company (Ltd)

For local operations

Standard company for operating a business locally in Mauritius. No mandatory Management Company requirement. More flexible and lower annual running costs than a GBC.

  • βœ“No minimum capital requirement
  • βœ“Simple incorporation (1–2 weeks)
  • βœ“Annual costs: approx. USD 1,000–3,000
  • βœ“Local tax rate: 15% on Mauritius-source income
  • βœ“Regulated by Registrar of Companies
Best suited for: Local consulting, retail, hospitality, real estate management, professional services
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Trust

For asset protection

Governed by the Trusts Act 2001. A trust separates legal ownership of assets from beneficial ownership, providing protection from creditors and discretion in wealth management.

  • βœ“No registration required (unless holding property)
  • βœ“High discretion and flexibility
  • βœ“Succession planning without probate
  • βœ“Can last up to 99 years (discretionary trusts)
Best suited for: Family wealth management, succession planning, asset protection from creditors, multi-generational estate planning
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Foundation

For long-term wealth

Governed by the Mauritius Foundations Act 2012. A hybrid between a company and a trust – it is a legal entity (unlike a trust), offering the governance structure of a company with the asset protection of a trust.

  • βœ“Separate legal personality
  • βœ“Council of founders governs the entity
  • βœ“Can be used for charitable or private purposes
  • βœ“Perpetual existence possible
Best suited for: Family offices, philanthropic projects, long-term wealth preservation, succession across generations
Process

How Company Formation Works

1

Initial Consultation & Structure Analysis

We analyse your business model, tax situation and long-term goals to identify the most suitable structure. This is the most important step – the wrong structure is costly to correct later.

2

Introduction to Management Company

I introduce you to our partner Credentia International Management Ltd – a fully licensed Management Company (FSC). They handle the legal incorporation, registered office, local directorship and ongoing compliance.

3

Document Preparation & Application

KYC documents, source of funds, business plan, constitutional documents. I help prepare everything and review all documents before submission.

4

Incorporation & FSC Licence

Credentia submits the application to the Registrar of Companies and/or FSC. A GBC licence typically takes 4–6 weeks. A Private Company can be incorporated within 1–2 weeks.

5

Bank Account & Ongoing Operations

Once incorporated, we assist with opening a corporate bank account (our Banking Coaching covers this). Annual compliance (accounts, returns, FSC fees) is handled by Credentia.

Ready to Form Your Company in Mauritius?

Book a company formation coaching package or arrange a free initial consultation first.

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