Mauritius international company formation is an established option for entrepreneurs, investors and international groups looking for a regulated jurisdiction for cross-border business, investment holding and international activities.
Located in the Indian Ocean, approximately 900 kilometres east of Madagascar and close to the French island of Réunion, Mauritius combines an internationally oriented economy with a developed financial-services sector.
Its capital, Port Louis, is the country’s main financial and commercial centre.
For international entrepreneurs, Mauritius can provide a platform for holding investments, conducting qualifying international business activities and structuring cross-border operations.
Important update: the former Category 2 Global Business Company (GBC2) regime was abolished as part of Mauritius’ tax reforms. The current framework includes the Global Business Licence (GBL) and the Authorised Company regime. Mauritius no longer offers a general 0% corporate-tax GBC2 regime.
Mauritius Offshore Company Formation: What Has Changed?
The term offshore company is still widely used internationally to describe companies conducting business outside their country of incorporation or structures used for cross-border investment.
However, Mauritius has significantly modernised its international business framework.
Today, the Global Business Licence is available to resident corporations proposing to conduct business outside Mauritius, while the Authorised Company regime is designed for companies whose business is principally conducted outside Mauritius and whose central management and control is outside Mauritius.
This distinction is important when comparing Mauritius with other international jurisdictions such as Delaware, Hong Kong or other offshore financial centres.
Is Mauritius a Tax Haven?
The expression tax haven is frequently used in online searches relating to Mauritius offshore company formation. However, Mauritius is better understood today as a regulated international financial centre rather than as a jurisdiction offering blanket tax exemption.
Mauritius has implemented reforms designed to align its international tax regime with international standards, including the abolition of the former Deemed Foreign Tax Credit regime, the introduction of a partial-exemption system and enhanced substance requirements.
Mauritius also participates in international tax-information exchange frameworks, including the OECD Common Reporting Standard and FATCA arrangements.
For SEO purposes, searches such as “Mauritius tax haven”, “Mauritius offshore company” and “0% Mauritius company” remain relevant search terms. However, a current article should not suggest that Mauritius provides a universal 0% corporate tax rate.
Mauritius Company Formation for International Entrepreneurs
Mauritius has developed a diversified economy based on sectors including:
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- financial services;
- tourism;
- manufacturing;
- agriculture;
- information and communication technology;
- international business;
- seafood and related industries.
Its international financial-services sector supports activities such as investment management, global business, funds, securities and other regulated financial services.
For international entrepreneurs, Mauritius may therefore be considered for structures involving international investments, holding activities, cross-border services and other qualifying business activities.
Why Choose Mauritius for International Company Formation?
Mauritius offers several characteristics that can make it attractive for international businesses.
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International financial centre
Mauritius has developed a significant financial-services industry and a regulatory framework specifically designed to support international business.
The Financial Services Commission regulates and supervises a range of non-bank financial services and global-business activities.
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Access to international markets
Mauritius has particularly strong economic and commercial links with Africa and can be relevant to businesses seeking an international base for investment into African markets.
It can also be considered by international groups operating across Asia, Europe and other regions.
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Regulated offshore structures
The term offshore does not necessarily mean unregulated or anonymous.
A Mauritius Global Business structure is subject to regulatory, corporate and tax requirements. Beneficial-ownership information is also subject to statutory requirements under Mauritius company legislation.
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International tax framework
Mauritius applies a general corporate income tax rate of 15%, while certain categories of income may qualify for an 80% or 95% partial exemption, provided the statutory conditions are satisfied.
These conditions can include core income-generating activities, suitably qualified personnel and appropriate expenditure in Mauritius.
The effective tax position therefore depends on the company’s activities, income and eligibility for the relevant exemption.
Mauritius Global Business Company (GBC)
A Global Business Company is a Mauritius-resident company holding a Global Business Licence and conducting business outside Mauritius.
The GBC regime is regulated under the Financial Services Act 2007.
A GBC can be relevant for international structures involving:
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- investment holding;
- international trading;
- investment funds;
- financial and investment activities subject to licensing;
- international consulting;
- intellectual-property structures, where appropriate;
- regional investment structures;
- other qualifying cross-border activities.
The exact structure should be determined according to the proposed business activity and the applicable licensing and substance requirements.
What Happened to the Mauritius GBC2?
The GBC2, historically marketed as a tax-exempt or 0%-tax international company, is no longer available as a new Mauritius company regime.
The Mauritius Revenue Authority explicitly records the abolition of the Category 2 Global Business regime following the Finance Act reforms.
This is an important distinction for anyone researching:
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- “Mauritius GBC2 0%”;
- “Mauritius offshore company 0 tax”;
- “Mauritius tax-free company”;
- “Mauritius international company 0% tax”.
These terms may still appear in older websites and articles, but they do not accurately describe the current Mauritius company-formation framework.
Mauritius Authorised Company
The Authorised Company regime is another option for international businesses.
According to the Financial Services Commission, an Authorised Company is a company that conducts, or proposes to conduct, business principally outside Mauritius and has its central management and control outside Mauritius.
This can make the structure relevant to entrepreneurs whose activities are genuinely international and whose management and control are located outside Mauritius.
The tax, substance and compliance consequences should be assessed before incorporation.
Mauritius Company Formation: Suitable Activities
A Mauritius international company may be considered for a variety of legitimate international activities, subject to the relevant licensing and regulatory requirements.
International trading
Mauritius can be considered by companies buying and selling goods or services internationally.
Consulting and professional services
International consultants and service providers may consider Mauritius for an international corporate structure, provided the company satisfies applicable substance, tax and regulatory requirements.
Investment holding
Mauritius is used for certain international investment and holding structures, particularly where the wider investment structure and applicable tax treaties make the jurisdiction commercially appropriate.
Intellectual property
A Mauritius company may be used in certain intellectual-property structures, but the applicable tax rules, substance requirements and nexus requirements must be examined carefully.
E-commerce
International e-commerce businesses may consider Mauritius as part of a broader international structure, depending on where management, customers, employees, intellectual property and economic activity are actually located.
Investment and financial services
Investment, brokerage, fund-management and other regulated activities may require specific licences from the Financial Services Commission.
A company should therefore not begin a regulated activity simply because it has been incorporated.
Tax Benefits of Mauritius Company Formation
Mauritius can offer tax advantages for qualifying businesses, but these advantages should not be presented as a universal 0% tax regime.
The general corporate income tax rate is currently 15%. Certain qualifying income categories may benefit from partial exemptions of 80% or 95%, subject to specific conditions.
For example, the Mauritius Revenue Authority identifies certain income categories that may qualify for partial exemption, including qualifying foreign dividends, certain interest income and specific regulated financial activities.
The availability of a partial exemption can depend on requirements relating to substance and core income-generating activities in Mauritius.
Capital gains
Mauritius does not generally impose a conventional capital gains tax on gains that fall outside the scope of income tax, but the precise treatment depends on the nature of the transaction and applicable tax legislation.
Consequently, each proposed transaction should be reviewed rather than assuming that every disposal of an asset is automatically tax-free.
Dividends and withholding tax
The tax treatment of dividends and payments to non-residents depends on the nature of the payment, the recipient, the applicable legislation and, where relevant, a tax treaty.
International entrepreneurs should therefore obtain a country-specific tax analysis before implementing a structure.
Mauritius Offshore Company and Privacy
Privacy is frequently cited as an advantage of offshore jurisdictions.
However, Mauritius should not be described as offering anonymous companies.
Mauritius has beneficial-ownership requirements, and corporate information relating to beneficial owners is subject to statutory obligations. The official beneficial-owner declaration framework requires information including the beneficial owner’s name, identification or passport details, nationality, residential address and ownership information.
The appropriate concept is therefore confidentiality within a regulated legal framework, rather than anonymity.
This distinction is particularly important for entrepreneurs from France, the United Kingdom, Europe and other jurisdictions where tax authorities apply extensive international reporting rules.
Mauritius and International Tax Compliance
A Mauritius company must be considered together with the tax rules of the owner’s country of residence and the countries where the business operates.
Mauritius has committed to international tax-governance standards and participates in automatic information exchange frameworks, including the OECD Common Reporting Standard. It also exchanges information under FATCA with the United States.
Consequently, establishing a Mauritius offshore company does not automatically eliminate tax obligations in another country.
For example, a French tax resident who owns or controls a Mauritius company may have French reporting and tax obligations depending on the structure and circumstances.
Professional international tax advice should therefore be obtained before incorporation.
Mauritius Company Formation: Main Requirements
The precise requirements depend on whether the structure is a GBC, Authorised Company or another type of Mauritius entity.
A typical international-company formation process may involve:
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- choosing a company name;
- determining the intended business activity;
- identifying shareholders and directors;
- providing passport and identification documents;
- providing proof of residential address;
- identifying beneficial owners;
- preparing corporate documents;
- determining the appropriate licence or registration;
- establishing the required registered office and management arrangements;
- satisfying applicable substance requirements;
- completing corporate and tax registrations;
- opening a corporate bank account where appropriate.
The official Mauritius Corporate and Business Registration Department requires beneficial-owner information and other corporate documentation for relevant company procedures.
How to Set Up a Mauritius International Company
The process can generally be organised into five stages.
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Initial consultation
Discuss your business model, countries of operation, ownership structure, expected turnover and banking requirements.
This makes it possible to determine whether Mauritius is appropriate and whether a GBC, Authorised Company or another structure should be considered.
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Documentation
Provide the required identification and corporate documents, which may include:
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- passport;
- proof of address;
- professional information;
- source-of-funds information;
- business plan;
- details of shareholders;
- details of directors;
- beneficial-owner information.
Additional documents may be required depending on the business activity and compliance assessment.
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Company incorporation and licensing
The company is incorporated and, where applicable, the relevant Global Business Licence or other authorisation is obtained.
The Financial Services Commission publishes licensing information and fees for Global Business structures and Authorised Companies.
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Corporate bank account
Once the company structure is established, a suitable corporate bank account can be considered.
Bank account opening is subject to the bank’s independent compliance procedures and is not automatically guaranteed by company incorporation.
Banks may request information concerning:
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- business activity;
- expected transactions;
- customers and suppliers;
- source of funds;
- beneficial owners;
- financial projections;
- tax residence.
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Ongoing compliance
After incorporation, the company must continue to satisfy applicable corporate, accounting, tax, regulatory and substance requirements.
A Mauritius company should therefore be viewed as an ongoing business structure rather than a one-time incorporation product.
Mauritius vs Other Offshore Jurisdictions
International entrepreneurs often compare Mauritius with jurisdictions such as Delaware, Hong Kong and other international financial centres.
The appropriate jurisdiction depends on factors including:
| Criterion | Mauritius | Other offshore jurisdictions |
| International business | Strong focus | Depends on jurisdiction |
| African investment | Particularly relevant | Depends on jurisdiction |
| Global Business regime | Yes | Varies |
| General corporate tax | 15% | Varies |
| Partial exemptions | Available for qualifying income | Depends on jurisdiction |
| Beneficial ownership requirements | Yes | Varies |
| International reporting | Extensive | Varies |
| Banking options | International banking sector | Varies |
| Substance requirements | Relevant | Depends on jurisdiction |
| Treaty considerations | Important | Depends on jurisdiction |
There is no universally appropriate offshore jurisdiction. The structure should be selected according to the business model, residence of the owners, location of management, customers, assets and applicable tax rules.
Mauritius Tax Haven: What International Entrepreneurs Should Know
Searching for a Mauritius tax haven can lead to outdated information suggesting that international companies automatically pay 0% tax.
That is no longer an accurate description of the current regime.
Mauritius has reformed its international tax framework, abolished the former GBC2 regime and introduced a partial-exemption system alongside substance requirements.
The current question is therefore not simply “Is Mauritius a tax haven?”, but rather:
Does Mauritius provide an appropriate, compliant and commercially efficient structure for this particular international business?
That assessment depends on the company’s activities, management, ownership, income, substance and the tax rules applicable in the owner’s country of residence.
Mauritius International Company Formation: Who Can Benefit?
Mauritius may be relevant to:
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- international entrepreneurs;
- European business owners;
- French-speaking entrepreneurs;
- investors targeting African markets;
- multinational groups;
- international consultants;
- e-commerce businesses;
- investment and holding structures;
- businesses requiring a regulated international financial centre.
The suitability of the structure must be assessed on a case-by-case basis.
Mauritius Company Formation: Frequently Asked Questions
Is Mauritius still a 0% tax jurisdiction?
No. Mauritius does not currently operate a general 0% corporate-tax regime for new international companies. The general corporate income tax rate is 15%, while certain qualifying income may benefit from partial exemptions subject to conditions.
Can I still create a GBC2 in Mauritius?
No. The former Category 2 Global Business regime was abolished as part of Mauritius’ tax reforms.
What is the current Mauritius GBC regime?
The current Global Business Licence regime applies to resident corporations proposing to conduct business outside Mauritius. It is regulated under the Financial Services Act 2007.
What is an Authorised Company in Mauritius?
An Authorised Company is designed for a company conducting or proposing to conduct business principally outside Mauritius, with its central management and control outside Mauritius.
Is Mauritius an offshore jurisdiction?
Mauritius is commonly described as an international or offshore financial centre because of its international-business structures. However, it operates within a regulated legal and tax framework and participates in international tax-information exchange.
Is Mauritius a tax haven?
The term tax haven is commonly used in searches about Mauritius, but it does not accurately describe the current regime if it implies universal tax exemption or secrecy. Mauritius has implemented substantial international tax and transparency reforms.
Can a French resident establish a Mauritius company?
Yes, foreign entrepreneurs can establish Mauritius companies subject to the applicable incorporation, licensing, identification, beneficial-ownership and tax requirements.
However, incorporation in Mauritius does not by itself remove tax or reporting obligations in France.
Can a Mauritius company have a foreign shareholder?
Yes. International ownership is possible, subject to the applicable corporate, licensing and beneficial-ownership requirements.
Does a Mauritius company have to have local substance?
For structures seeking certain tax benefits, substance requirements can be highly relevant. The Mauritius Revenue Authority states that qualifying partial exemptions are subject to conditions including core income-generating activities in Mauritius, adequate qualified personnel and appropriate expenditure.
Can a Mauritius company open a corporate bank account?
A Mauritius company can apply for a corporate bank account, subject to the bank’s compliance and onboarding procedures.
Company incorporation does not guarantee bank-account approval.
How long does Mauritius company formation take?
The timeframe depends on the company type, licensing requirements, complexity of the ownership structure, completeness of the documentation and compliance checks.
A straightforward incorporation can be faster than a regulated Global Business structure requiring additional review.
What documents are required to establish a Mauritius company?
Depending on the structure, documentation can include passports, proof of address, shareholder and director information, beneficial-owner details, corporate documents and information concerning the intended business activity and source of funds.
Does Mauritius exchange financial information with foreign tax authorities?
Yes. Mauritius participates in international information-exchange frameworks, including the OECD Common Reporting Standard, and exchanges information under FATCA with the United States.
Can a Mauritius company be used for international trading?
Potentially, yes. International trading is one of the activities that can be considered within an international corporate structure, subject to the applicable tax, substance, licensing and operational requirements.
Can I use a Mauritius company to avoid taxes in my country of residence?
A Mauritius company should not be established with the assumption that it will eliminate taxes or reporting obligations in the owner’s home country.
The tax consequences depend on the residence of the owners and managers, the company’s activities, the location of its economic substance and the applicable domestic and international tax rules.
Start Your Mauritius International Company Formation
Mauritius remains an established jurisdiction for international company formation, Global Business structures and cross-border investment, but the legal and tax framework has evolved considerably.
The former GBC2 0% model is no longer available, and modern Mauritius structures must be assessed in light of corporate-tax rules, partial exemptions, substance requirements, beneficial-ownership rules and international tax transparency.
If you are considering a Mauritius offshore company, Global Business Licence or Authorised Company, the first step is to determine whether Mauritius is appropriate for your specific business and tax profile.
Our Mauritius Company Formation Process
- Contact us and discuss your international business project.
- Receive an initial consultation regarding the appropriate Mauritius structure.
- Settle the formation fees and provide the required identification and corporate documents.
- Company incorporation and licensing are handled according to the selected structure.
- Corporate bank-account application can then be prepared with the required compliance documentation.
- Receive your corporate documents and banking information, subject to successful bank and regulatory approval.
- Maintain ongoing compliance with applicable Mauritius corporate, tax and regulatory requirements.
Ready to explore Mauritius company formation? Contact ICD Fiduciaries to discuss your international business structure, banking requirements and the appropriate Mauritius solution for your circumstances.
Date: 30.09.2026.
