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Company Registration in Mauritius

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Structure: Global Business Company (GBC) under FSC licence; tax resident in Mauritius.

Fees: Mauritius incorporation starting from USD 4,999 (Exl GST and Govt. Charges).

Requirements: Management Company, 2 resident directors, real substance in Mauritius.

Timeline: typically 2 to 4 weeks including FSC licensing and due diligence.

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Mauritius Company Registration: Overview

📌 TL;DR - Mauritius Incorporation Services at a Glance

A Mauritius Global Business Company is incorporated under the Companies Act 2001 with an FSC licence, administered by a Management Company, and taxed at 15% with an 80% partial exemption subject to substance. It is a credible holding and FDI structuring vehicle. Indian investors also complete FEMA ODI reporting. Patron Accounting does it end to end from USD 4,999.

Parameter	Detail
Entity Type	Global Business Company (GBC), tax resident in Mauritius
Authority	Financial Services Commission (FSC); Registrar of Companies; MRA for tax
Tax	15% with 80% partial exemption (subject to substance); no CGT on securities
Substance	Management Company, 2 resident directors, CIGA in Mauritius
India Compliance	FEMA Overseas Investment Rules and Regulations, 2022; Form ODI, APR
Cost	Mauritius incorporation from USD 4,999 (Exl GST and Govt. Charges)
Timeline	2 to 4 weeks

Mauritius offers one of the widest treaty networks among emerging-market financial centres, with double taxation agreements with more than 45 jurisdictions. FSC and Registrar fees and Management Company costs vary and are billed at actuals, and treaty eligibility is fact-specific under the Principal Purpose Test and assessed case by case.

Content is reviewed quarterly for accuracy.

What Is a Mauritius Global Business Company (GBC)?

A Mauritius Global Business Company (GBC) is a company incorporated under the Companies Act 2001 that holds a Global Business Licence from the Financial Services Commission, giving it Mauritius tax residence and access to the treaty network. It is the main vehicle for international holding and investment structuring.

A GBC is supervised by both the FSC and the Mauritius Revenue Authority and must be administered by a licensed Management Company. It is taxed at 15% with an 80% partial exemption on certain foreign-source income, provided it meets the economic substance conditions.

Key Terms for Mauritius Incorporation:

GBC: Global Business Company, the FSC-licensed Mauritius holding vehicle.
FSC: the Financial Services Commission, Mauritius's financial regulator.
Management Company: the FSC-licensed firm that must administer the GBC.
CIGA: Core Income Generating Activities, which must be carried out in or from Mauritius.

Treaty Hub Mauritius GBC

Who Should Register a Company in Mauritius?

Mauritius suits multinational groups, funds and investors who want a regulated, treaty-connected holding company to invest into India, Africa and Asia in a tax-efficient and credible structure. It is widely used as a holding company for cross-border dividend flows and as a fund domicile for Africa-focused vehicles.

Investors should note that the India-Mauritius treaty was amended so that, since the 2016 protocol, capital gains on Indian shares acquired from 1 April 2017 are taxed in India, and the 2024 protocol added a Principal Purpose Test. Mauritius today is chosen for genuine, substance-backed structuring rather than capital-gains arbitrage.

Our Mauritius Incorporation Services

Service	What We Do
Structuring advice	GBC or Authorised Company, and the right holding or fund structure.
FSC licensing	Application for the Global Business Licence through a licensed Management Company.
Incorporation	Filing with the Registrar of Companies and obtaining the Certificate of Incorporation.
Substance setup	Resident directors, office, CIGA and accounting records in Mauritius.
Banking and tax	Bank account opening and MRA tax registration support.
FEMA ODI compliance	Form ODI filing, AD bank coordination, APR and FLA returns.

Our Process

Mauritius Incorporation Process: 6 Steps

From choosing the structure and FSC licensing to substance and FEMA ODI reporting, here is how Patron Accounting sets up a Mauritius GBC end to end.

Step 1

Choose the structure

Decide between a GBC for treaty access and an Authorised Company for non-resident structuring.

GBC or AC Goal mapped

Structure Chosen 01

Step 2

Engage a Management Company

Appoint an FSC-licensed Management Company to administer the GBC and run due diligence.

MC appointed DD started

Management Engaged 02

Step 3

Prepare and vet documents

Provide the constitution, business plan, and KYC for directors, shareholders and beneficial owners.

Docs prepared KYC vetted

Documents Vetted 03

Step 4

Apply to the FSC

Submit the Global Business Licence application to the FSC through the Management Company.

Licence applied FSC review

FSC Application 04

Step 5

Incorporate and set up substance

Obtain the Certificate of Incorporation, appoint resident directors, and establish substance and a bank account.

COI issued Substance set

Incorporated 05

Step 6

Complete FEMA ODI reporting

For Indian investors, route the investment through an AD bank and file Form ODI, then the Annual Performance Report.

Form ODI filed APR scheduled

ODI Reported 06

Documents Required for Mauritius Incorporation

Passport and proof of address: of directors, shareholders and beneficial owners.
Verified CVs and bank references: for the Management Company's vetting.
Business plan: describing the activities and expected income of the company.
Proposed company name: and constitution.
For Indian investors: PAN, net worth or CA certificate, and AD bank details for ODI.

Common Challenges and How We Solve Them

Challenge	Impact	How Patron Accounting Solves It
Meeting FSC substance requirements	The partial exemption depends on real substance	We arrange resident directors, office and CIGA support
Treaty eligibility under PPT	A TRC alone is no longer enough	We assess genuine commercial purpose before structuring
GBC vs Authorised Company choice	The wrong vehicle loses treaty access	We advise on the right vehicle for your goals
FEMA ODI compliance for Indian investors	ODI filings are easy to miss	We file Form ODI and APR through the AD bank

Mauritius Incorporation Fees

Fee Component	Amount
Patron Accounting Professional Fees	Starting from USD 4,999 (Exl GST and Govt. Charges)
FSC and Registrar government fees	Billed at actuals
Management Company annual fees	At actuals, per the licensed administrator
Director and office / substance costs	At actuals, depending on the structure

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Mauritius Incorporation consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

How Long Does Incorporation Take?

Stage	Estimated Timeline
Mauritius incorporation (overall)	About 2 to 4 weeks
FSC due diligence and GB Licence	The main driver of the timeline
FEMA ODI (Indian investors)	Runs in parallel; does not delay incorporation

The FSC due diligence and Global Business Licence approval are more rigorous than in some other jurisdictions because of the substance regime. For Indian investors, FEMA ODI reporting runs in parallel.

Key Benefits

Why Incorporate in Mauritius with a Professional

Wide treaty network

Double taxation agreements with more than 45 jurisdictions.

Regulated and credible

EU whitelisted and OECD compliant, supervised by the FSC.

End-to-end India compliance

FEMA ODI reporting handled alongside the Mauritius setup.

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Mauritius vs Singapore vs Cayman for Holding

Factor	Mauritius	Singapore	Cayman Islands
Entity	GBC	Pte Ltd	Exempted company
Tax	15% with 80% exemption	Low, territorial	None (tax neutral)
Treaty access	Wide DTAA network	Strong DTAA network	Minimal
Best for	India and Africa FDI	Fintech, SaaS, ASEAN	VC and PE funds
Substance	Required (FSC)	Operational	Economic substance

Related Services

Comparing corridors? We also advise on company registration in Singapore and the Cayman Islands for holding and fund structures, and our company registration in UAE service covers the Gulf corridor. Structuring inbound investment into India? See our FDI compliance service and private limited company registration.

Legal and Compliance Framework

Companies Act 2001 and Financial Services Act 2007: a GBC is incorporated under the Companies Act and holds a Global Business Licence from the FSC, administered by a licensed Management Company and supervised by the FSC and the MRA.

Tax and substance: a GBC is taxed at 15% with an 80% partial exemption on certain foreign-source income, conditional on meeting economic substance, including being managed and controlled from Mauritius with CIGA and resident directors.

India-Mauritius DTAA, 2016 protocol: introduced source-based taxation of capital gains on Indian shares acquired from 1 April 2017 and a Limitation of Benefits clause, with pre-2017 investments grandfathered and the full domestic rate from FY 2019-20.

India-Mauritius DTAA, 2024 protocol, and FEMA: the 2024 protocol added a Principal Purpose Test, so a Tax Residency Certificate alone is not enough for treaty benefits; Indian investors must also comply with the FEMA Overseas Investment Rules and Regulations, 2022, with Form ODI and an Annual Performance Report (routed through an AD bank under the RBI).

What is a Mauritius Global Business Company (GBC)?

A Mauritius Global Business Company is a company incorporated under the Companies Act 2001 that holds a Global Business Licence from the Financial Services Commission, giving it Mauritius tax residence and access to the treaty network. It is administered by a licensed Management Company and supervised by the FSC and the Mauritius Revenue Authority. It is the main vehicle for international holding and investment structuring from Mauritius.

Is Mauritius still useful for investing into India after the DTAA change?

Mauritius remains a credible and regulated jurisdiction for holding and FDI structuring, but its old capital-gains advantage on Indian shares has ended. Under the 2016 protocol, capital gains on Indian shares acquired from 1 April 2017 are taxed in India, and the 2024 protocol added a Principal Purpose Test. Today Mauritius is chosen for genuine, substance-backed structuring and treaty access, not capital-gains arbitrage.

How is a Mauritius GBC taxed?

A Mauritius GBC is tax resident and taxed at a headline rate of 15%, but it can claim an 80% partial exemption on certain foreign-source income such as foreign dividends and interest, provided it meets the economic substance conditions. With the exemption, the effective rate on qualifying income can be much lower. Mauritius also levies no capital gains tax on the disposal of securities and no withholding tax on dividends.

What are the substance requirements for a Mauritius GBC?

To keep its GBC status and tax benefits, the company must be managed and controlled from Mauritius and meet economic substance conditions. This includes carrying out its Core Income Generating Activities in or from Mauritius, having at least two qualified resident directors, employing suitably qualified people, incurring proportionate local expenditure, and being administered by an FSC-licensed Management Company. Inadequate substance can lead to loss of the partial exemption.

What is the difference between a GBC and an Authorised Company?

A GBC is tax resident in Mauritius and can access the double taxation treaty network, making it suitable for treaty-based holding and investment. An Authorised Company is treated as non-resident for Mauritius tax, is taxed only on Mauritius-source income, and cannot access the treaty network, making it suitable for business conducted wholly outside Mauritius. Both must be administered by a licensed Management Company.

How long does Mauritius company registration take?

Mauritius incorporation typically takes two to four weeks. The timeline is driven mainly by the Financial Services Commission's due diligence and the Global Business Licence approval, which are more rigorous than in some jurisdictions because of the substance regime and know-your-customer checks. For Indian investors, the FEMA ODI reporting runs in parallel and does not delay incorporation.

What ODI compliance applies when an Indian invests via Mauritius?

An Indian resident or entity investing through a Mauritius company must follow the FEMA Overseas Investment Rules and Regulations, 2022, routing the investment through an AD Category-I bank and reporting it in Form ODI. An entity can invest up to 400% of its net worth under the automatic route, while a resident individual uses the LRS limit of USD 250,000 per year. An Annual Performance Report is due by 31 December each year.

Mauritius me company kaise register kare?

FSC licence ke saath Management Company ke through GBC incorporate hoti hai, substance rakhna zaroori hai, aur India me FEMA ODI reporting karni hoti hai. Patron Accounting dono sides sambhal leta hai.

Quick Answers

Which entity? Global Business Company (GBC) under FSC licence.
Tax? 15% with 80% partial exemption (subject to substance).
Capital gains on Indian shares? Taxed in India for shares acquired from 1 April 2017.
India compliance? FEMA ODI 2022, Form ODI and APR.

Building a Treaty-Based Holding Structure?

A Mauritius GBC delivers treaty access and credibility, but only if the substance, FSC licensing and the Indian-side FEMA ODI compliance are done properly. Professional handling protects both the treaty position and the India compliance.

Call +91 945 945 6700 or message us on WhatsApp for a free, no-obligation consultation on your Mauritius GBC and ODI compliance.

Start Your Mauritius Structure Today

Company registration in Mauritius through a Global Business Company gives investors a regulated, treaty-connected base for holding and inbound FDI structuring into India, Africa and Asia. While the post-2016 protocol ended the capital-gains advantage on Indian shares and the 2024 protocol added a Principal Purpose Test, a properly substanced GBC remains a credible and tax-efficient structure.

Success depends on real substance, FSC licensing and careful FEMA ODI compliance on the India side. Patron Accounting, with 15+ years of experience and a CA and CS team, advises on the structure, coordinates FSC licensing, and manages the FEMA ODI reporting end to end.

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Content Created: 3 June 2026 | Last Updated: | Next Review: 3 December 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months or whenever the FSC and MRA rules, the India-Mauritius DTAA protocols, or the FEMA Overseas Investment Rules change, so the Mauritius GBC guidance stays current.