Current Node

The tax environment

All Mauritians living on the island are taxable by the government. A foreigner who spends more than 183 days* of the tax year can be tax domiciled in Mauritius.

As the country has signed a non-double taxation agreement with 45 countries, the status of Mauritian tax resident leads to a certain number of advantages such as:

  • No inheritance duties or tax on profits
  • Dividends and capital gains exempt of tax
  • Income tax for individuals and companies harmonised at 15%

For enterprises

  • No tax on capital gains generated by the enterprise
  • No taxing at source of interest or dividends
  • No customs duties on equipment
  • No charges or constraints on the repatriation of money generated by your activities (profits, dividends, capital)
  • A Corporate Social Responsibility (CSR) system is imposed on all companies by which the Mauritius Revenue Authority (MRA) takes a levy of 2% on profits generated by the company

Want to know more about tax system in Mauritius?

*Conditions apply

Current Node

Doing business in Mauritius

Several further conditions must be fulfilled in order to obtain the right to start up an economic activity on Mauritian territory.

As per the Companies Act of 2001, every domestic company must have at least one director who is ordinarily resident in Mauritius as well as a registered office address on the island (not a PO Box).

A foreigner who wants to open a business in Mauritius needs to first set about incorporating a domestic company. 

You want to take your business global and move to Mauritius, learn more here >


The reputation of Mauritius as an International Financial Centre rests on the quality of its services and its pool of highly qualified professionals. The Financial Services Act (FSA) adopted in 2007, simplifies the regulatory regime and consolidates the legislative framework of the global business sector.

In monitoring the conduct of business activities of its licensees, the FSC focuses inter alia on market conduct, Anti-Money Laundering and Combating the Financing of Terrorism requirements, corporate governance principles and international norms and standards

There are two types of onshore/offshore companies which may be set up:
Global Business Licence 1 – “Onshore” company
Global Business Licence II – “Offshore” company

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Current Node

Global Business Licence (GBC 1)

A resident corporation which proposes to conduct business outside Mauritius may apply to the Financial Services Commission (FSC) for a Category 1 Global Business Licence. A resident corporation is a body corporate formed or registered in Mauritius, and may include any trust, société, partnership or any body of persons governed by the laws of Mauritius.

The FSC assesses whether the ultimate purpose of the applicant is an investment or a service to be made or provided outside Mauritius. The FSC also encourages a Category 1 Global Business Company (GBC 1) to have more substance in Mauritius by ascertaining that a GBC 1:

  • Has at least 2 directors, resident in Mauritius, of sufficient caliber to exercise independence of mind and judgment;
  • Maintains at all times its principal bank account in Mauritius;
  • Keeps and maintains, at all times, its accounting records at its registered office in Mauritius;
  • Prepares, or proposes to prepare its statutory financial statements and causes or proposes to have such financial statements to be audited in Mauritius.

A GBC 1 can be in the form of a Trust, Sociéte and Partnership.

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Current Node

Global Business Licence II (GBC 2)

A Category 2 Global Business Company (GBC 2) is required to have at all times a Registered Agent in Mauritius. Only a Management Company shall act as the Registered Agent of a company holding a GBC 2 licence. A GBC 2 is defined as a resident corporation conducting business outside Mauritius and can engage in a number of activities.

An applicant for a Category 2 Global Business Licence must submit the following forms/documents to the FSC, through a Management Company.

The application form duly filled in and signed

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