Your Mauritius Business,
Structured and Supported,
End-to-End
Mauritius serves as a strategic bridge between Africa, Asia, and the rest of the world. Our services cover GBC licensing, tax optimization structuring, and full corporate secretarial support.
International Recognition & Compliance
Mauritius maintains clean international standing, serving as Africa's premier international financial center with strong OECD and FATF compliance.
OECD Standards & Best Practices
Mauritius maintains 'Largely Compliant' status with OECD Global Forum standards and actively participates in the Africa Initiative on tax transparency.
Why Choose a Mauritius Company
Mauritius has emerged as Africa's premier international financial center, combining competitive tax rates with an extensive treaty network spanning Africa and Asia.
Gateway to Africa
Strategic platform for investments into African markets. Mauritius is the largest source of FDI into India and a key conduit for African expansion.
Low Tax Rates
Maximum 15% corporate tax with effective rates as low as 3% for Global Business Companies. No capital gains tax on most investments.
Double Tax Treaties
Over 45 tax treaties including key agreements with India, China, South Africa, and various African nations. Optimize withholding taxes on cross-border flows.
Bilingual Workforce
English and French are official languages, with a well-educated workforce experienced in serving international businesses and financial institutions.
Modern Infrastructure
Advanced telecommunications, professional service providers, and time zone advantages (+4 GMT) for bridging Europe, Africa, and Asia.
Global Business Licenses
GBC1 and Authorized Companies offer flexible structures for holding, trading, and management activities with substance requirements.
Privacy Score
Moderate transparency with regulatory compliance
Mauritius maintains beneficial ownership information accessible to regulatory authorities and, in some cases, to the public through the Corporate and Business Registration Department. Director information is publicly available. As an established IFC focused on institutional investment, Mauritius prioritizes transparency and compliance over privacy. The approach reflects OECD and FATF requirements.
Director Anonymity
Publicly registered directors
Director details are filed with the Corporate and Business Registration Department and are accessible through public company searches. This transparency level is similar to the UK and higher than traditional offshore jurisdictions. Nominee directors are available but provide limited privacy given beneficial ownership disclosure requirements.
Beneficial Ownership
Register maintained, accessible to authorities
Mauritius maintains a beneficial ownership register accessible to competent authorities and, in line with evolving standards, increasingly to persons with legitimate interest. The Financial Services Commission oversees compliance. Mauritius successfully exited the FATF grey list by strengthening BO transparency. This demonstrates commitment to international standards.
Information Exchange
Full CRS/FATCA compliance, automatic exchange
Mauritius participates fully in CRS automatic exchange and has a Model 1 FATCA IGA with the United States. As an OECD member of the Global Forum and former FATF grey list jurisdiction (now removed), Mauritius maintains robust information exchange infrastructure. Financial account information is exchanged with 100+ jurisdictions.
Banking Acceptance
Strong acceptance, especially for Africa-focused business
Mauritius GBCs enjoy good acceptance at international banks, particularly for investments into Africa and India. Major global banks including Standard Chartered, HSBC, Barclays (ABSA), and regional banks maintain significant Mauritius operations. The jurisdiction's removal from the FATF grey list in 2021 restored banking confidence. EU delisting in 2022 further improved access.
Financial Reputation
Established African investment hub, clean standing
Mauritius has been Africa's leading international financial center for over 25 years, specializing in investment structures for the continent and India. Following removal from both FATF grey list (2021) and EU greylist (2022), Mauritius has clean regulatory standing. The jurisdiction is recognized for legitimate institutional investment rather than aggressive tax planning.
Currency Freedom
MUR with no exchange controls for GBCs
Mauritius uses the Mauritian Rupee domestically, but Global Business Companies (GBCs) can transact in any currency without exchange controls. There are no capital restrictions or repatriation limitations for GBCs. USD is commonly used for international business. Multi-currency accounts are standard at Mauritius banks serving the GBC sector.
Banking Partnerships
Strong domestic sector with international reach
Mauritius has a well-developed banking sector with major international and regional banks maintaining operations. The Bank of Mauritius provides central banking functions. Correspondent banking relationships extend globally. Unlike smaller IFCs, Mauritius offers genuine domestic banking options alongside international access. Infrastructure is solid for Africa and India-focused business.
Regulatory Framework
Hybrid legal system, FSC oversight
Mauritius has a hybrid legal system based on French civil law and English common law. The Financial Services Commission (FSC) provides regulatory oversight for GBCs and financial services. The Companies Act provides the corporate framework. Appeals ultimately go to the Judicial Committee of the Privy Council. The framework is sophisticated and well-established.
OECD Compliance
Largely Compliant rating achieved
Mauritius maintains 'Largely Compliant' status with the OECD Global Forum on Transparency and Exchange of Information. The jurisdiction actively participates in BEPS implementation and has adopted substance requirements. Following reforms that led to FATF and EU delisting, OECD compliance is well-established.
EU Recognition
Removed from EU greylist in 2022
Mauritius was removed from the EU Annex II (greylist) in October 2022 after demonstrating compliance with EU tax governance standards. The jurisdiction is not on EU Annex I (blacklist). This clean status means no enhanced due diligence requirements triggered by EU listing. The removal was a significant milestone for the jurisdiction.
FATCA/CRS Compliance
Full compliance, removed from FATF grey list
Mauritius has a Model 1 FATCA IGA and participates fully in CRS. The jurisdiction was removed from the FATF grey list in October 2021 after addressing strategic deficiencies in AML/CFT frameworks. Current compliance is strong and well-monitored by the FSC. The grey list exit demonstrated Mauritius's commitment to international standards.
Incorporation Speed
3-5 business days for GBC licensing
Mauritius GBC incorporation typically takes 3-5 business days once all documents are submitted to the FSC. This is slower than Caribbean IFCs due to the licensing process rather than simple registration. The FSC reviews applications for substance and compliance. The process is reliable but requires proper preparation.
Tax Efficiency
3% effective rate via deemed foreign tax credit
Mauritius has a 15% corporate tax rate, but the Deemed Foreign Tax Credit of 80% reduces the effective rate to approximately 3% for qualifying GBC income. No capital gains tax applies to most investments. The DTA network further reduces or eliminates withholding taxes. While not zero-tax, the effective rate is very competitive for treaty-based structures.
Political Stability
Stable democracy, strong institutions
Mauritius is one of Africa's most stable democracies with a strong track record of peaceful governance since independence in 1968. The country regularly appears in top positions on African governance indices. Institutions are robust and corruption is low by regional standards. The diversified economy (tourism, financial services, manufacturing) provides stability.
Legal System
Hybrid civil/common law, Privy Council appeals
Mauritius has a hybrid legal system combining French civil law (for property and contracts) with English common law (for commercial and corporate matters). The Supreme Court handles commercial disputes with ultimate appeals to the Privy Council in London. Legal practitioners are well-trained, and the framework is familiar to international business.
Global Reputation
Africa's leading IFC, institutional focus
Mauritius is recognized as Africa's premier international financial center, particularly for investment into the continent. Major private equity funds, institutional investors, and development finance institutions use Mauritius structures. The jurisdiction is associated with legitimate institutional investment rather than aggressive tax planning. Brand recognition is strong in Africa/India investment circles.
Treaty Network
Extensive DTA network, 45+ treaties
Mauritius has an extensive Double Taxation Agreement network with 45+ countries, including favorable treaties with India, China, and numerous African nations. The India-Mauritius DTA (though amended in 2016) remains influential. This treaty network is a primary competitive advantage, enabling reduced withholding taxes and capital gains benefits.
Trade Relations
African Union, COMESA, India ties
Mauritius is a member of the African Union, COMESA (Common Market for Eastern and Southern Africa), and has strong bilateral ties with India. The Africa Continental Free Trade Area (AfCFTA) provides growing trade access. For businesses focused on Africa and India, Mauritius offers meaningful trade and investment facilitation advantages.
Diplomatic Status
Independent Commonwealth nation
Mauritius is an independent nation (since 1968) and Commonwealth member with full diplomatic capacity. The country maintains strong relationships with African nations, India, UK, and France. UN membership and participation in regional organizations provide institutional credibility. The strategic Indian Ocean location enhances diplomatic significance.
Mauritius Corporate Services
Complete Mauritius corporate services from GBC formation to ongoing compliance. We manage every aspect of your Mauritius Global Business Company.
Company Formation
Establish your Mauritius Global Business Company through the Financial Services Commission (FSC). Mauritius offers strategic positioning as Africa's gateway with extensive DTA network.
Complete Mauritius GBC incorporation with the FSC. We prepare all documentation, handle regulatory filings, and provide your corporate kit ready for operations.
Mandatory Mauritius management company with professional Port Louis address. All regulatory correspondence and statutory communications managed on your behalf.
Access Mauritius banking sector and international correspondent networks. We prepare applications, compile KYC documentation, and facilitate account opening.
Compliance & Filing
Maintain full compliance with Mauritius FSC requirements. We manage annual filings, financial statement submissions, and GBC regulatory obligations.
Comprehensive annual compliance management including deadline tracking, government fee payments, and good standing maintenance with Mauritius FSC.
Preparation and submission of annual returns to the Mauritius Registrar of Companies. We handle fee payments and ensure timely filing.
Preparation and filing of audited financial statements as required for Mauritius GBCs. We coordinate with licensed auditors to meet FSC requirements.
Preparation and filing of corporate income tax returns with the Mauritius Revenue Authority. Navigate the partial exemption regime and DTA benefits.
Professional bookkeeping services including transaction recording, bank reconciliation, and financial statement preparation per Mauritius standards.
Document Retrieval
Obtain official corporate documents from Mauritius authorities. Fast processing with apostille services available for international recognition.
Official document confirming current directors, shareholders, and registered office. Essential for banking and commercial verification. Apostille available.
Confirms your Mauritius GBC is active with no outstanding obligations. Essential for banking and business relationships. Apostille available.
Certified copy of your original incorporation certificate from the Mauritius Registrar. Apostille available for international recognition.
Official extract from Mauritius company registry with full company details and filing history. Apostille available.
Certificate confirming Mauritius tax residency status for DTA benefit claims. Essential for treaty access in investment structures.
Corporate Administration
Professional Mauritius company administration and nominee services. Maintain proper governance with qualified professionals handling your GBC requirements.
Professional Mauritius resident nominee director services. Includes appropriate documentation, indemnity arrangements, and substance requirements support.
Nominee shareholder services with declaration of trust arrangements. Handles all shareholder responsibilities while protecting beneficial owner information.
Complete corporate secretarial support including board minutes, shareholder resolutions, statutory register maintenance, and document management.
Frequently Asked Questions
Essential information about Mauritius as Africa's gateway for international business
Mauritius has a hybrid legal system combining French civil law (for general matters) and English common law (for commercial and corporate matters). This dual heritage provides flexibility while the commercial courts follow common law principles familiar to international business. The Privy Council in London serves as the final court of appeal for certain matters.
Mauritius Global Business Companies benefit from a maximum effective tax rate of 3% through the partial exemption regime (80% exemption on foreign-source income). There is no capital gains tax, no withholding tax on dividends to non-residents, and free repatriation of profits. The extensive Double Taxation Agreement network (45+ treaties) provides significant planning opportunities, particularly for investments into Africa and India.
Mauritius is not on the FATF grey list or EU blacklist/greylist. The jurisdiction successfully exited the FATF grey list in 2021 after implementing enhanced AML/CFT measures. Mauritius maintains 'Largely Compliant' status with the OECD Global Forum. This clean regulatory standing is essential for the jurisdiction's role in institutional investment flows.
The Global Business Company (GBC) is the primary vehicle for international business, licensed by the FSC. Mauritius also offers Authorized Companies, domestic companies, limited partnerships, and trusts. GBCs must meet substance requirements including local directors, administration, and banking. The jurisdiction is particularly suited for holding companies and investment structures.
Mauritius serves as the primary platform for foreign direct investment into Africa due to its extensive DTA network covering major African economies, investment protection treaties, and membership in regional organizations like COMESA and SADC. The jurisdiction provides political stability, strong rule of law, and experienced service providers familiar with African markets.
Mauritius GBCs must demonstrate genuine economic substance, including employing qualified staff (at least two directors), maintaining functional offices, holding board meetings in Mauritius, and incurring adequate local expenditure. The FSC actively monitors substance compliance. This requirement ensures Mauritius companies are treated as tax resident for DTA purposes.
Mauritius has historically been a major source of FDI into India, facilitated by the India-Mauritius DTA. While the treaty was amended in 2016 to introduce capital gains taxation on shares, Mauritius remains important for India investment due to grandfathering provisions, other treaty benefits, and the established infrastructure of service providers experienced in India-bound structures.
Strategize Your Mauritius Entry
Africa-bound investments, India market access, or GBC structuring—our team knows the FSC requirements and treaty applications.
