Mauritius has steadily built its reputation as one of the most business-friendly offshore jurisdictions in the world. With political stability, strong financial services, and a favorable tax regime, it has become a go-to destination for entrepreneurs and investors seeking international business expansion.

If you're considering offshore company registration in Mauritius, this guide outlines everything you need to know—from the benefits and legal structures to compliance, banking, and tax obligations. Whether you’re planning to launch a trading company, investment firm, or holding structure, Mauritius offers both flexibility and legitimacy.

Why Choose Mauritius for Offshore Company Formation?

Mauritius is a top-tier offshore jurisdiction, offering:

  • 100% foreign ownership

  • No capital gains tax

  • Attractive double taxation treaty (DTT) network

  • Repatriation of profits allowed without restrictions

  • Efficient legal and regulatory framework

  • Highly regarded in Africa and Asia as a neutral jurisdiction

  • Political and economic stability

Mauritius is also a compliant jurisdiction, having exited the EU’s grey list and FATF’s enhanced monitoring list, making it an ideal location for entrepreneurs who want both tax efficiency and legal transparency.

Who Can Register an Offshore Company in Mauritius?

Any individual or corporate entity—regardless of nationality—can register an offshore company in Mauritius. No physical presence is required, and company formation can be completed remotely via licensed management companies.

Mauritius is especially popular among:

  • International traders

  • Investment and fund managers

  • Technology startups

  • High-net-worth individuals

  • Holding and intellectual property (IP) companies

  • Financial service providers

Types of Offshore Companies in Mauritius

Mauritius offers several legal structures for offshore entities. The most commonly used are:

1. Global Business Company (GBC)

This is suitable for businesses intending to conduct international activities with substance in Mauritius and benefit from its tax treaties.

Key features:

  • Must demonstrate management and control in Mauritius

  • Access to over 40 Double Taxation Avoidance Agreements (DTAAs)

  • Requires two resident directors, local company secretary, and registered office

  • Subject to 15% corporate tax, with partial exemption bringing it down to 3% on qualifying income

Best for:

  • International trading

  • Financial services

  • Fund and asset management

  • Investment holding companies

2. Authorised Company (AC)

Designed for non-resident offshore businesses with no local substance in Mauritius.

Key features:

  • Cannot access Mauritius’ tax treaties

  • Managed and controlled outside Mauritius

  • Not considered a tax resident

  • No corporate tax in Mauritius, but subject to taxation in the place of control

  • Must have a registered agent in Mauritius

Best for:

  • Passive holding companies

  • International consulting

  • Marketing and IT services

  • Global e-commerce

Step-by-Step Process: How to Register an Offshore Company in Mauritius

Step 1: Choose the Right Structure

Decide between a GBC or AC based on your business goals, tax planning strategy, and whether you need access to DTAAs. GBCs require more local substance but offer treaty benefits; ACs are simpler and tax-exempt locally.

Step 2: Appoint a Management Company

All offshore companies in Mauritius must be registered through a licensed management company (MC). They handle incorporation, compliance, banking, and ongoing administration.

Step 3: Reserve Company Name

Submit your proposed company name to the Registrar of Companies (ROC) for approval. The name must be unique and not misleading.

Step 4: Prepare Incorporation Documents

Documents required include:

  • Passport and address proof of shareholders and directors

  • Details of the ultimate beneficial owner (UBO)

  • Business plan and description of activities

  • Source of funds declaration

  • Memorandum & Articles of Association

  • Registered office address in Mauritius

Step 5: Submit to the FSC and ROC

For GBCs, the Financial Services Commission (FSC) will conduct due diligence and issue a license. The Registrar of Companies will then incorporate the company.

Timeframe:

  • GBC: 2–4 weeks

  • AC: 1–2 weeks

Step 6: Open a Corporate Bank Account

Banks in Mauritius and internationally may be used. To open an account, you typically need:

  • Certificate of incorporation

  • Business plan

  • Compliance documents (KYC/AML)

  • Board resolution to open account

Banks may request in-person verification or video call interviews.

Taxation of Offshore Companies in Mauritius

Global Business Companies (GBC):

  • Standard corporate tax rate: 15%

  • Partial exemption: Up to 80%, leading to effective 3% tax on qualifying income

  • Exemptions apply to:

    • Foreign-source dividends

    • Interest income

    • Income from collective investment schemes

Authorised Companies (AC):

  • Not tax residents in Mauritius

  • No corporate tax payable locally

  • Must comply with tax laws of the jurisdiction where business is effectively managed

Compliance & Substance Requirements

GBC Requirements:

  • Minimum 2 resident directors in Mauritius

  • Local company secretary and registered office

  • Annual financial statements audited by a Mauritius-licensed auditor

  • Filing of annual return and tax return

  • Must meet economic substance criteria, such as:

    • Local bank account

    • Employee(s) in Mauritius

    • Local management meetings

AC Requirements:

  • Appoint a registered agent in Mauritius

  • Maintain basic records

  • No audit or financial statements required

  • Annual declaration to the FSC

Advantages of Offshore Company Registration in Mauritius

  • Low effective tax rates (as low as 3%)

  • No capital gains tax or withholding tax on dividends

  • Access to robust DTA network

  • Asset protection and privacy

  • Ideal jurisdiction for cross-border investments

  • Politically stable with strong legal system

  • No exchange controls, allowing free repatriation of profits

  • Reputable and compliant offshore center (not blacklisted)

Limitations and Considerations

  • Substance requirements for GBCs must be met to maintain tax residency

  • ACs cannot engage with Mauritian residents or earn income from Mauritius

  • Some high-risk industries (e.g., crypto, forex) require additional licensing

  • Bank account opening may take time due to compliance checks

  • Changing global tax rules (OECD BEPS, FATCA, CRS) require careful planning

Ideal Use Cases for a Mauritius Offshore Company

  • Holding company for investments in India, Africa, or Asia

  • International trading business

  • IP or royalty holding structures

  • Asset protection and succession planning

  • Venture capital or private equity vehicles

  • Remote tech or service business with global clients

Final Thoughts

Offshore company registration in Mauritius offers flexibility, low taxation, and legitimacy—making it one of the most attractive jurisdictions for global entrepreneurs. Whether you’re expanding your cross-border operations or setting up an investment structure, Mauritius combines the benefits of an offshore center with a compliant, transparent business environment.

The key is to choose the right structure (GBC or AC), comply with local and international regulations, and work with a trusted management company to navigate formation and ongoing administration.