Lighthouse Mauritius / Company Setup
🇲🇺 Mauritius · Gateway to Africa & Asia · FSC-regulated · OECD Whitelist
Want to create a company in Mauritius? Here is how setting up a company in Mauritius works, step by step: which company type fits your plans, how the formation runs, which documents you need, what substance a Global Business Company requires and how long the whole process takes, from first call to operational bank account.
Choosing the structure
Since the 2019 reform, international business from Mauritius runs through two company types: the Global Business Company (GBC), which replaced the former GBC1, and the Authorised Company (AC), which replaced the former GBC2. Both are incorporated under the Companies Act 2001 and must be administered by a licensed management company in Mauritius. The key question is whether you need Mauritius tax residence and treaty access.
| Global Business Company (GBC) | Authorised Company (AC) | |
|---|---|---|
| Tax residence | Tax resident in Mauritius | Not tax resident in Mauritius |
| Tax | 15% corporate tax; a partial exemption can reduce the tax on qualifying foreign-source income | No Mauritius tax on foreign-source income |
| Double tax treaties | Access to 45+ treaties via Tax Residency Certificate | No treaty access |
| Licence | Global Business Licence from the FSC | Registered with the FSC, no business licence |
| Substance | Required: resident directors, Mauritius bank account, local administration | No local substance required; place of effective management outside Mauritius |
| Bank account | Principal account must be in Mauritius | Mauritius or abroad |
| Accounts | Audited financial statements filed annually | Annual financial summary; tax return filed with the MRA |
| Typical use | Africa/India holdings, investment platforms, funds, regional headquarters | International trading, consulting, holding assets without treaty needs |
| Formation time | 4–6 weeks | 2–4 weeks |
Formation process
Formation is handled entirely remotely. Lighthouse Mauritius coordinates every step with the licensed management company, the Registrar of Companies, the Financial Services Commission and the bank.
We clarify your activity, countries and goals and decide between GBC, Authorised Company, Trust or a combination. Name check and reservation.
You provide certified identity documents, proof of address, source of funds and a short business plan. Everything can be submitted digitally first.
The company is incorporated with the Registrar of Companies; for a GBC, the Global Business Licence is applied for at the FSC. Resident directors are appointed.
Corporate account opening, Tax Residency Certificate from the MRA for GBCs, then ongoing accounting, filings and licence renewals.
To be treated as tax resident and to obtain a Tax Residency Certificate, a GBC must show that it is managed and controlled from Mauritius. The Financial Services Act requires, among other things:
In addition, the FSC expects the GBC to meet at least one further substance criterion, for example office premises in Mauritius, local employees, a minimum annual expenditure in Mauritius proportionate to its activity, assets held in Mauritius or a listing on a Mauritian exchange. To claim the partial exemption, the company must also carry out its core income-generating activities in Mauritius. Lighthouse Mauritius sets up and documents these requirements together with the management company.
After formation, a Mauritius company has recurring duties: annual FSC licence or registration fee, annual return to the Registrar, tax return to the Mauritius Revenue Authority, financial statements (audited for GBCs), maintenance of the beneficial ownership register and renewal of the Tax Residency Certificate. These are handled by the management company as part of the annual administration.
The cost of setting up a company in Mauritius depends mainly on the structure (GBC or AC), the complexity of the ownership chain and the substance package a GBC needs. Government and FSC fees are only a small part; most of the cost is in professional administration, resident directors and audit. We provide a fixed, itemised quote for formation and the first year after the initial consultation.
Requirements
Mauritius applies strict know-your-customer rules. Copies must be certified (notary, lawyer or another accepted certifier); depending on the country of issue, an apostille may be required.
Why Mauritius
15% corporate tax, with a partial exemption available for qualifying foreign-source income where the substance conditions are met. No capital gains tax and no exchange controls.
An extensive treaty network, including South Africa, Kenya, India, China, the UAE, the UK, France and Germany, plus investment promotion agreements across the continent.
Company law based on English common law, an independent judiciary with final appeal to the Privy Council in London, and a long record of political stability.
Mauritius meets OECD and FATF standards and applies CRS. It is a substance-based financial centre, not a classic tax haven, which makes structures acceptable to banks and counterparties worldwide.
FAQ
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Contact
Talk to us about your Mauritius structure. The initial consultation is free and without obligation, in English or German. You receive a clear recommendation and a fixed, itemised quote.