BUSINESS SETUP IN MAURITIUS

Choose the Right Company Structure for Your Business

COMPANY FORMATION
COMPANY FORMATION

Mauritius offers different corporate structures to accommodate a range of international and domestic business activities.

Foreign founders generally consider three principal structures when establishing a company in Mauritius:

  • Global Business Company (GBC)
  • Authorised Company
  • Domestic Company

The appropriate structure depends on factors such as where the business operates, where income is generated, management and control, substance requirements and the intended use of the entity.

Navios can help you understand the available options and identify a structure appropriate to your circumstances.

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OUR DIVISIONS
OUR DIVISIONS

Company Structure Comparison

Feature

Global Business Company

Authorised Company

Domestic Company

Primary Purpose

International business

Business conducted outside Mauritius

Business operating primarily in Mauritius

Tax Treatment

15% standard; qualifying foreign income may benefit from partial exemption

0% on foreign-source income in Mauritius, subject to 

15% standard

Treaty Access

Yes, subject to applicable requirements

No

Yes, where applicable

Substance Requirements

Higher

Lower; strategic management outside Mauritius

Local physical operations

Typical Use

International trading, holding and investment activities

Overseas business and asset holding

Domestic operations

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