Mauritius company formation
A Global Business company or an Authorised Company, set up for founders and investors who hold or run businesses in Africa. We advise on the structure and coordinate the licence, bank account and annual filings.
Why founders use Mauritius
Mauritius is an established holding location for investment into Africa. A company with a Global Business Licence can use the Mauritius network of double tax agreements, and qualifying foreign income such as dividends and interest can be taxed at an effective 3%.
It works best alongside an operating company elsewhere. A common setup is a UAE company that runs the business and a Mauritius company that holds stakes in African subsidiaries.
Two ways to set up
Global Business Licence company (GBL)
Tax: Taxed in Mauritius at 15%. Specified foreign income, such as foreign dividends and interest, can qualify for an 80% partial exemption, which brings the rate on that income to 3%.
Suits: Holding companies, regional headquarters and investment vehicles that want access to Mauritius tax treaties.
What it requires
- At least 2 directors resident in Mauritius
- Principal bank account held in Mauritius
- Accounting records kept at the registered office in Mauritius
- Financial statements audited in Mauritius
- Administered by an FSC licensed management company
- Core income generating activities carried out in or from Mauritius, with staff and spending in proportion to the business
Authorised Company (AC)
Tax: Treated as non resident for tax and not liable to income tax in Mauritius, as long as central management and control sits outside Mauritius. It still files an income return with the Mauritius Revenue Authority within 6 months of year end.
Suits: Trading and service companies run from outside Mauritius that want a Mauritius company without local substance.
What it requires
- Majority of shares held by non citizens of Mauritius
- Business conducted mainly outside Mauritius
- Central management and control outside Mauritius
- A registered agent in Mauritius, which must be a licensed management company
- An annual financial summary filed with the FSC
Mauritius or the UAE
| UAE free zone company | Mauritius company | |
|---|---|---|
| Headline corporate tax | 0% up to AED 375,000 of taxable profit, 9% above | 15% (GBL), with 3% on qualifying foreign income |
| Local directors | Not required | 2 resident directors for a GBL, none for an AC |
| Personal residence for the owner | UAE residence visa through the company | Not part of a GBL or AC setup |
| Best use | Operating company, trading, consulting, living in Dubai | Holding and investment into Africa, treaty access |
See our UAE company formation and South Africa company registration services.
How DBC handles a Mauritius setup
- A discovery call to confirm whether a GBL, an Authorised Company or a UAE company fits what you want to do.
- Know your customer documents for every shareholder and director, collected once for all jurisdictions.
- Incorporation and the FSC licence application, filed through a licensed management company.
- The Mauritius bank account, then annual accounts, audit and tax filings.
Fees depend on the structure and the management company. We send a written quote after the first call.
Frequently Asked Questions
Can I own a Mauritius company without living in Mauritius?+
Yes. Both the GBL and the Authorised Company are designed for non residents. A GBL needs 2 Mauritius resident directors, which the management company usually provides. An Authorised Company needs no resident directors.
What tax does a Mauritius Global Business company pay?+
Corporate tax in Mauritius is 15%. A GBL can claim an 80% partial exemption on specified foreign income such as foreign dividends and interest, which gives an effective 3% on that income, provided it meets the substance rules.
Does the Fair Share Contribution apply to a GBL?+
No. The Fair Share Contribution introduced for 1 July 2025 to 30 June 2028 applies to companies with chargeable income above MUR 24 million, and companies holding a GBL are excluded.
Should I use Mauritius or the UAE?+
If you want to run a business, hold a residence visa and pay little or no tax on profit, the UAE usually fits better. If you are holding investments in African companies and want treaty protection, Mauritius often fits better. Many founders use both: a UAE operating company and a Mauritius holding company.
Why do I need a management company?+
Mauritius law requires every GBL application to go through an FSC licensed management company, and every Authorised Company to have one as its registered agent. DBC advises on the structure and coordinates the work with the management company.
Talk to us about a Mauritius company
The first call is free and comes with no obligation.