Setting up a company in Mauritius

Establishing a Mauritian entity requires more than incorporation. It requires a clear understanding of the legal framework, regulatory expectations and ongoing compliance obligations.

At Nexus Global Financial Services, we support entrepreneurs, family offices and international groups in structuring and administering their Mauritian entities with clarity and confidence. Operating from the Mauritius International Financial Centre, we combine practical corporate administration with regulatory awareness, enabling our clients to build and manage their structures with confidence.

Why Mauritius?

Mauritius has positioned itself as a well-established international business jurisdiction, offering a stable legal environment and a practical platform for cross-border operations.

With a hybrid legal system drawing from both common law and civil law traditions, the jurisdiction provides flexibility in structuring while maintaining legal certainty. Its business framework supports a wide range of activities, from investment holding and trading to fund and treasury structures.

Most business-friendly and investment-friendly country in Africa

Peaceful, multi-ethnic society with flexible, multi-lingual and skilled workforce

Strategic geographic location and convenient time zone (GMT +4)

Extensive network of DTAAs and IPPAs

No foreign exchange control: No Withholding Tax; No Capital Gains Tax

Secure investment location in a free, democratic political system

A modern, highly-sought-after lifestyle destination

A dynamic stock exchange

Types of Companies in Mauritius

Authorised Company

An Authorised Company (AC) is a Mauritian corporate vehicle used for conducting business principally outside Mauritius, where management and control are exercised outside the jurisdiction. The majority of its shares, voting rights or beneficial interests must be held by non-citizens of Mauritius. For tax purposes, an AC is treated as non-resident in Mauritius. As such, it does not benefit from Mauritius’ network of Double Taxation Agreements and is generally not subject to Mauritian income tax on foreign-sourced income.

Domestic Company

Mauritius offers a stable and well-regulated corporate framework under the Companies Act 2001. A Domestic Company is the appropriate structure for conducting business with Mauritian residents and establishing an operational presence locally. It may be 100% foreign-owned and is not subject to a minimum capital requirement. As a tax-resident entity, a Domestic Company is subject to a 15% corporate income tax rate, with exemptions and incentives available depending on the nature of its activities. It may operate both within and outside Mauritius and, subject to meeting applicable tax and substance requirements, may benefit from Mauritius’ network of Double Taxation Agreements.

Global Company

A Global Business Corporation (GBC) is a Mauritian company licensed by the Financial Services Commission to conduct international business activities outside Mauritius. Under Mauritian law, a GBC is treated as a resident company, which allows it to benefit from Mauritius’ regulatory, tax, and treaty framework while operating internationally.