Company Formation
Mauritius Company Formation
46+ tax treaties and the GBC structure — ideal for holding UAE, Indian, and African investments. Managed end-to-end by DM & CO.
Treaties
Mauritius
Holding & Investment Hub — 46+ Tax Treaties
Mauritius is the leading offshore financial centre for investments into Africa and India. The two main structures — the Global Business Company (GBC) and the Authorised Company (AC) — sit under a robust Financial Services Commission (FSC) regulatory framework that has earned Mauritius a strong reputation amongst international investors and banks.
The country’s network of over 46 Double Taxation Avoidance Agreements (DTAAs) — including India, China, South Africa, France, and the UK — combined with the GBC’s effective tax rate (as low as 3% after partial exemptions) makes Mauritius the structuring jurisdiction of choice for cross-border investment, private equity, and family office structures.
Key Advantages
Why Choose Mauritius
46+ Tax Treaties
Robust DTAA network including India, China, South Africa, France, and the UK — minimises withholding tax.
GBC Structure
Global Business Company offers 15% statutory tax with partial exemption reducing effective rate to as low as 3%.
Strategic Holding Jurisdiction
Preferred vehicle for Indian, African, and Asian investments through holding and IP structures.
FSC-Regulated
Robust Financial Services Commission oversight earns Mauritius a strong reputation amongst global banks.
Bilingual Legal System
Hybrid English-French legal framework provides flexibility for international structuring.
No Capital Gains Tax
GBC structures benefit from no capital gains tax on qualifying transactions — ideal for investment holding.
Step by Step
How We Set You Up
A fully managed process — DM & CO. handles every step from activity selection to licence issuance.
Structure Selection
Choose between GBC (tax resident) and AC (non-resident) based on your investment thesis.
FSC Application
Submit application to the Financial Services Commission for licensing.
Incorporation
Register with the Registrar of Companies; allocate share structure and management company.
Substance Setup
Local director, registered office, and Mauritius bank account established to meet substance requirements.
Operational Activation
Tax residency certificate, banking, and ongoing compliance handed over to DM & CO.
Common Questions
Frequently Asked Questions
A GBC is tax-resident in Mauritius and benefits from the country’s tax treaty network. An AC is treated as non-resident, has lighter substance requirements, but cannot access DTAAs. GBC is the standard for investment holding.
No. Mauritius is a fully regulated international financial centre with an FATF-compliant framework and OECD-recognised tax treaty network. Substance and economic activity requirements ensure legitimacy of GBC structures.
Yes. A GBC requires at least two resident directors, a Mauritius registered office, and a licensed management company. DM & CO. provides all required substance services.
GBCs must demonstrate genuine economic substance in Mauritius — local directors, expenditure, employees (where applicable), and Mauritius-based decision-making. Requirements vary by activity (CIGA tests).
Typical timeline is 4–6 weeks. FSC pre-approval is the longest step (typically 2–3 weeks). Banking adds another 2–4 weeks.
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Bahrain
GCC fintech hub with 100% foreign ownership and no personal income tax.
Get Started Today
Ready to Establish Your
Mauritius Company?
Book a free consultation with a senior DM & CO. consultant. We will identify the right structure, activity, and pathway for your business.