Mauritius
Key entity, tax, banking, visa, and compliance guidance for foreign founders incorporating in Mauritius.
Foreign Ownership Eligibility
Mauritius welcomes 100% foreign-owned companies
Fully remote formation — you never need to set foot in the country.
- Global Business Company is commonly used for international structuring
- Standard GBC incorporation is often completed in about 5-10 business days
- Mauritius combines common law and civil law legal influences
- A licensed local management company is generally required for GBC structures
Ownership
100% Foreign OK
Formation
100% Remote
Note
GBC entities must satisfy management and control substance requirements in Mauritius.
Tax at a glance
Mauritius Tax Overview
15%
Standard corporate income tax
Mauritius fact sheet
Around 3% after 80% partial exemption
GBC effective tax rate
Mauritius fact sheet
0%
Capital gains tax
Mauritius fact sheet
Pros & cons
Advantages & Considerations
Key Advantages
46+ double tax treaty network
Strong gateway positioning into African markets
No capital gains tax
Stable legal framework with hybrid common law and civil law influences
Established FSC regulatory environment
Considerations
GBC structures require real substance in Mauritius
Annual FSC and maintenance costs can be significant
Many structures require a local management company
Incorporation Process
The process is strictly digital. Each stage builds on the previous one.
Entity and licensing decision
Compliance preparation
Incorporation filing
Post-registration setup
What you'll pay
Cost Architecture
Government Fees
Annual Ongoing
Professional Services
Ongoing local management company and substance costs are material in budget planning.
Still unsure about costs?
These are estimates — your actual cost depends on your structure
Every Mauritius setup is different. A 15-minute call with one of our specialists will give you a personalised cost breakdown — completely free.
Fintech & Banking
Can non-residents open accounts without visiting? YES.
Banking options for non-resident founders in Mauritius. Remote account opening availability varies by institution.
| Institution | Type | Ease for Non-Residents | Notes |
|---|---|---|---|
| MCB Group | Traditional bank | Low (Visit Required) | Often 2-6 weeks with full KYC package • Bank package dependent • Relationship and account class dependent • Corporate documents, UBO data, activity profile, and source of funds evidence • SWIFT, local transfers, cards, and online banking |
| SBM Bank | Traditional bank | Low (Visit Required) | Often 2-6 weeks with full KYC package • Bank package dependent • Relationship and account class dependent • Corporate documents, UBO data, activity profile, and source of funds evidence • SWIFT, local transfers, cards, and online banking |
| Absa Bank Mauritius | Traditional bank | Low (Visit Required) | Often 2-6 weeks with full KYC package • Bank package dependent • Relationship and account class dependent • Corporate documents, UBO data, activity profile, and source of funds evidence • SWIFT, local transfers, cards, and online banking |
| Bank of Baroda | Traditional bank | Low (Visit Required) | Often 2-6 weeks with full KYC package • Bank package dependent • Relationship and account class dependent • Corporate documents, UBO data, activity profile, and source of funds evidence • SWIFT, local transfers, cards, and online banking |
| Digital banking availability varies by institution | Fintech | High (Remote) | Often 2-6 weeks with full KYC package • Bank package dependent • Relationship and account class dependent • Corporate documents, UBO data, activity profile, and source of funds evidence • SWIFT, local transfers, cards, and online banking |
Regulatory requirements
Annual Compliance Matrix
| Requirement | Deadline | Details |
|---|---|---|
Substance and management | Ongoing | GBC entities must maintain sufficient local management and control. |
Annual filings | Ongoing | Submit annual return, financial statements, and required regulator filings. |
FSC obligations | Ongoing | Maintain ongoing compliance with FSC rules where applicable. |
Frequently Asked
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