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Frequently Asked Questions
Everything you need to know about company formation, taxation, trusts and expatriation in Mauritius.
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Why set up a company in Mauritius?
Mauritius offers an effective tax rate of around 3% for GBCs meeting the substance conditions, 0% capital gains tax, 45 double taxation agreements in force (MRA, 2026), and a legal framework inspired by English and French law. The country is a recognised financial hub between Africa and Asia, with a skilled bilingual workforce.
What is the difference between a GBC and an Authorised Company?
The GBC (Global Business Company) is tax resident in Mauritius, benefits from tax treaties and pays an effective tax rate of around 3%. The Authorised Company is not tax resident, pays no tax on its offshore income, but has no access to double taxation agreements.
Do I need to be a Mauritian resident to set up a company?
No. Any foreigner can set up a GBC or an AC in Mauritius without being a resident. However, a GBC must have at least two resident directors in Mauritius, which your FSC-licensed Management Company can provide.
What is the minimum capital to set up a company in Mauritius?
There is no legal minimum capital to set up a GBC or an AC in Mauritius. The share capital is freely set by the shareholders, with a practical minimum of USD 1.
How long does it take to set up a company in Mauritius?
Setting up a GBC generally takes 2 to 4 weeks, including obtaining the FSC licence. An Authorised Company can be incorporated in 1 to 2 weeks. Timelines depend on how quickly KYC documents are provided.
Which business sectors are eligible for a GBC?
Practically all sectors are eligible: consulting, international trading, holding, fund management, fintech, e-commerce, intellectual property, real estate, financial services, and many others. Some regulated activities require additional licences.
Can a Mauritian company open a bank account elsewhere?
Yes. Mauritian GBCs and ACs can open bank accounts in Mauritius and in other jurisdictions. Sunibel assists you in opening accounts with local and international banks.
What is an FSC-licensed Management Company?
It is a company holding a licence from the Financial Services Commission (FSC) of Mauritius, authorised to administer GBCs and ACs. It provides secretarial, compliance, accounting services and the resident directors required by law.
What is the difference between a GBC and a PCC?
The GBC is a standard commercial company. The PCC (Protected Cell Company) is a structure with protected cells where each cell is legally isolated from the others, ideal for multi-strategy investment funds or insurance captives.
What is a Variable Capital Company (VCC)?
The VCC is a variable-capital fund structure introduced in Mauritius to provide maximum flexibility in managing subscriptions and redemptions of units, without amending the constitution for each transaction.
What is the corporate tax rate in Mauritius?
The nominal rate is 15%. However, GBCs benefit from an 80% exemption on their foreign-source income (deemed foreign tax credit), bringing the effective rate down to around 3%.
How does the 80% exemption for GBCs work?
GBCs benefit from a deemed foreign tax credit of 80% on foreign-source income. In practice, out of the 15% nominal tax, 80% is automatically deducted, leaving an effective rate of around 3%.
Which double taxation agreements has Mauritius signed?
Mauritius has a network of 45 double taxation agreements in force (MRA, 2026), covering notably France, India, South Africa, the United Kingdom, China, Germany, Luxembourg, and numerous African and Asian countries.
Is Mauritius a tax haven?
No. Mauritius is not on any blacklist (EU, OECD, FATF). The country applies international standards of tax transparency, automatic exchange of information (CRS/FATCA) and economic substance. It is a regulated, compliant international financial centre.
Is there VAT in Mauritius?
Yes, the standard VAT rate is 15%. However, many financial services and export activities are exempt. GBCs carrying out activities exclusively abroad are generally not subject to VAT.
How can I optimise the taxation of a Mauritian holding company?
A GBC holding company in Mauritius can benefit from an effective tax rate of around 3%, subject to meeting the substance conditions, the absence of tax on capital gains and dividends, and access to the 45 tax treaties in force (MRA, 2026). The optimal structuring depends on the location of the subsidiaries and financial flows.
What is FATCA and how does it affect my Mauritian company?
FATCA is a US law requiring foreign financial institutions to report accounts held by US taxpayers. Mauritius is a signatory to a FATCA intergovernmental agreement. If you have US shareholders or beneficiaries, reporting obligations apply.
What is a Mauritian trust?
A Mauritian trust is a legal structure governed by the Trust Act 2001, whereby a settlor transfers assets to a trustee who manages them for the benefit of designated beneficiaries. It is a powerful tool for asset protection and estate planning.
What is the difference between a trust and a foundation in Mauritius?
The trust relies on a fiduciary relationship with no separate legal personality of its own, whereas the Mauritian foundation is a distinct legal entity with its own legal personality. The foundation offers more structured governance through a council.
How can I protect my assets with a Mauritian trust?
A Mauritian discretionary trust makes it possible to place assets beyond the reach of personal creditors, to plan succession without forced-heirship constraints, and to structure intergenerational transfer with flexibility.
Is a Mauritian trust tax transparent?
It depends on the type of trust. A resident trust can be taxed in Mauritius at a rate of 15%. A non-resident trust with foreign-source income is not taxed in Mauritius. Tax transparency also depends on the jurisdiction of residence of the settlor and beneficiaries.
Who can be a beneficiary of a Mauritian trust?
Any individual or legal entity, of any nationality, can be a beneficiary of a Mauritian trust. The settlor may also be a beneficiary in certain cases. Beneficiaries can be designated by name or by class.
How do you domicile an investment fund in Mauritius?
A fund must be authorised by the FSC, administered by a licensed Management Company, and comply with governance and compliance requirements. Mauritius offers several structures: CIS, Closed-End Fund, PCC, VCC. Sunibel assists with the entire licensing process.
What is a Mauritian CIS (Collective Investment Scheme)?
A CIS is a collective investment vehicle regulated by the FSC, allowing funds to be raised from investors to be invested according to a defined strategy. It can be open-end (redemptions possible) or closed-end.
What are the advantages of a Closed-End Fund in Mauritius?
A Mauritian Closed-End Fund benefits from the effective tax rate of 3%, no tax on capital gains, access to tax treaties, and an internationally recognised regulatory framework. Ideal for private equity and investments in Africa/Asia.
How does fund administration work in Mauritius?
The FSC-licensed Management Company provides full administration: NAV calculation, fund accounting, investor register, AML/KYC compliance, corporate secretarial services, and coordination with auditors and custodian banks.
What are the conditions for obtaining the investor permit in Mauritius?
The Occupation Permit Investor requires a minimum initial investment of USD 100,000 (the former USD 50,000 threshold no longer exists for new applications), deposited into a Mauritian bank account, and a viable business plan. The permit is valid for up to 10 years, subject to a compliance review.
What is the minimum investment for the investor permit?
The minimum is now USD 100,000 (the former USD 50,000 threshold is no longer available for new applications), with a minimum annual turnover of Rs 5,000,000 from the 3rd year, and Rs 8,000,000 for renewal in the 5th year.
Can my family be included in the investor permit?
Yes. The holder of an Occupation Permit can obtain dependent permits for their spouse and children under 24. Dependents are not entitled to work unless they obtain their own permit.
What is the difference between the Occupation Permit and the Resident Permit?
The Occupation Permit combines residence and the right to work/carry out business activity. The Resident Permit is a right of residence with no automatic authorisation to work, granted after several years of stay or through PDS real estate acquisition.
How can I obtain permanent residence in Mauritius?
Permanent residence (20 years) can be obtained after 5 years of holding an eligible permit (Occupation Permit or equivalent), subject to, for the investor route, an annual turnover of at least Rs 15,000,000 over 5 years (or Rs 75,000,000 cumulative), or a direct investment of USD 375,000. Purchasing a PDS property worth USD 375,000+ also gives access to a residence permit.
Is the retired permit (Retired Non-Citizen) accessible from age 50?
Yes. The retired permit is accessible from age 50, with a minimum monthly transfer of USD 2,000 (or USD 24,000 per year) into a Mauritian bank account. The permit is valid for 10 years, renewable.
Can I work in Mauritius with an investor permit?
Yes. The Occupation Permit Investor authorises its holder to reside and carry out a business activity in Mauritius through their company. It does not allow working as an employee for another company.
How can I settle in Mauritius as a digital nomad?
Mauritius offers a one-year Premium Travel Visa (renewable) for remote workers. You must demonstrate income of at least USD 1,500/month from abroad. This visa does not grant the right to work for a Mauritian company.
Does PDS real estate entitle me to a residence permit?
Yes. Acquiring a property under the Property Development Scheme (PDS) with a minimum value of USD 375,000 entitles the buyer, their spouse and children under 24 to a residence permit.
What is economic substance in Mauritius?
Economic substance refers to a company's genuine presence in Mauritius: physical offices, qualified employees, strategic decision-making on site, local operating expenditure. It is a requirement for GBCs to benefit from tax advantages.
Can Sunibel provide resident directors?
Yes. As an FSC-licensed Management Company, Sunibel provides qualified resident directors in Mauritius, in accordance with the legal requirements for GBCs (minimum of 2 resident directors).
How does corporate secretarial work in Mauritius work?
Corporate secretarial services ensure your company's ongoing compliance: maintaining registers, filing annual accounts, convening meetings, updating legal documents, and correspondence with the FSC and the Registrar of Companies.
What is a listing on the SEM?
The Stock Exchange of Mauritius (SEM) offers two markets: the Official Market and the Development & Enterprise Market (DEM). A listing allows capital to be raised, international visibility to be increased, and tax incentives to be obtained.
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