HomeServicesMauritius company formation

Structuring

The right company, formed properly.

For entrepreneurs, families and investors who need a company in Mauritius: to hold investments, to invest into Africa and Asia, or to run a business from here. Intrasia Management forms and administers the company. Intrasia Wealth manages what it holds.

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The vehicles

Choose the vehicle for where the business lives.

Global Business Company (GBC)Licensed by the FSC, managed and controlled from Mauritius, with access to the double-taxation treaty network. Used for holding companies, investment vehicles and businesses operating into Africa and Asia. Requires a licensed management company, resident directors and substance in Mauritius.
Authorised Company (AC)Owned by non-residents and managed from outside Mauritius. Not tax resident in Mauritius and outside the treaty network. Used for trading and holding where treaty access is not needed. Requires a registered agent that is a licensed management company.
Domestic companyIncorporated under the Companies Act 2001 for business carried on in Mauritius. The usual vehicle for a relocating entrepreneur's local business or for an Occupation Permit as investor.
Protected Cell CompanyA single company with legally segregated cells. Used for funds, insurance and family structures holding separate asset pools.
Variable Capital CompanyA vehicle for investment funds with flexible capital, introduced in 2022.
Limited partnershipFor funds and joint ventures where investors want partnership treatment.

Trusts and foundations are covered on their own page. Many families combine them: a foundation or trust owns the company, and the company holds the portfolio and other assets.

What formation involves

  1. Scoping. What the company will do, who owns and controls it, where it will earn, and what your home-country tax adviser says about it.
  2. Name and constitution. Name reservation with the Registrar of Companies; a constitution drafted for the purpose.
  3. Due diligence. Identity, address and source-of-funds documents for every director, shareholder and beneficial owner, as the FSC and the management company require.
  4. Incorporation and licensing. Incorporation with the Registrar and, for a GBC or AC, the application to the Financial Services Commission.
  5. Substance and administration. Registered office, resident directors, company secretary, bank account, accounting, annual filings and tax returns, all handled by Intrasia Management.
  6. The portfolio. A custodian account in the company's name and a mandate with Intrasia Wealth, if the company is to hold investments.

Where the portfolio comes in

A company is a container. What matters to a family is what it holds and how that is managed. When a Mauritius company holds investments, Intrasia Wealth manages them under a written mandate agreed with the directors, with the assets held by a regulated custodian in the company's name. The company's accounts, the custodian's statements and our quarterly reports reconcile to one another, which makes audit and tax reporting straightforward.

Company formation and administration are provided by Intrasia Management, a separately licensed management company in the Intrasia Group, and by start.mu for domestic companies linked to residence. Intrasia Wealth does not give legal or tax advice. Intrasia Management's site describes the corporate services in detail.

Questions we are asked

Frequently asked

Which type of company do I need?
It depends on where the business is controlled and where it earns. A Global Business Company suits a holding or operating company managed from Mauritius that wants access to the treaty network. An Authorised Company suits a business owned by non-residents and managed from outside Mauritius. A domestic company suits business carried on in Mauritius. Intrasia Management advises on the choice; the decision should also be tested with a tax adviser in your home country.
How long does incorporation take?
A domestic company can be incorporated within days once documents are complete. A Global Business Company or Authorised Company also requires a licence or authorisation from the Financial Services Commission, which adds time.
What does a management company do?
Under Mauritian law a Global Business Company or Authorised Company must be administered by a management company licensed by the FSC. The management company acts as registered agent, provides the registered office and resident directors where required, keeps the statutory records and files with the regulator. Intrasia Management is licensed for this.
Can a company hold an investment portfolio?
Yes. Many families hold their portfolio through a Mauritius company, or through a company owned by a trust or foundation. The custodian account is opened in the company's name and Intrasia Wealth manages the portfolio under a mandate signed by the directors.
Is a Mauritius company tax-free?
No. A Global Business Company pays Mauritian corporate tax at 15%, with a partial exemption available on certain foreign-source income for companies that meet substance conditions. An Authorised Company is treated as non-resident for tax and is not taxed in Mauritius on foreign income, but is not covered by the treaty network. Tax in the owners' country of residence is a separate matter. We do not give tax advice.

Tell us what the company is for.

One conversation, with Intrasia Management in the room, covers the vehicle, the substance and the portfolio.

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