International Company Formation

Company Formation

in Mauritius

A world-class offshore jurisdiction — where Melqart handles your company setup and bank account opening entirely remotely, from Bahrain to Mauritius, without a single flight.

0%
Corporate Tax
Authorised Company
46
Double Tax Treaties
GBC Structure
2–3
Business Days
AC Setup Time
100%
Remote — Company &
Bank Account Opening
Why Mauritius

Africa's Premier
Offshore Hub

Mauritius has built one of the world's most credible international financial centres — combining a strong regulatory framework, a competitive tax environment, and an extensive network of double taxation agreements that few jurisdictions can match.

It is the jurisdiction of choice for channelling investments into Africa and India, operating under English common law, regulated by the internationally respected Financial Services Commission (FSC), and ranked 1st in Africa for economic freedom.

"Mauritius is our most complete international offering — company formation, bank account, and ongoing compliance, all handled remotely from Bahrain."

01

46 Double Tax Treaties

GBC companies access Mauritius's DTA network — India, China, UK, France, South Africa, UAE, Singapore, and 40+ more. Reduces or eliminates double taxation on cross-border income.

02

Gateway to Africa & India

Mauritius is the most efficient routing structure for investments into Africa and India — offering treaty protection, capital gains benefits, and a credible holding jurisdiction.

03

Remote Bank Account Opening

Through our licensed Mauritius partner, clients open a corporate bank account without any travel. Documents submitted digitally — account set up entirely remotely.

04

No Exchange Controls

Free movement of capital in and out of Mauritius. No restrictions on international transfers, profit repatriation, or currency denomination (except MUR for ACs).

05

Strong FSC Regulation

Regulated by the Financial Services Commission — aligned with FATF standards and accepted by global banking and investment institutions worldwide.

06

GMT+4 — Global Time Zone

Between Europe and Asia — easy coordination across all major financial markets. Ranked 1st in Africa for economic freedom and 2nd in the Global Financial Centres Index.

Choose Your Structure

Two Structures. Two Purposes.

The right structure depends on your business activity, tax position, and whether you need access to Mauritius's double taxation treaty network.

Structure 01 — Lighter & Faster

Authorised Company

AC · Non-Resident for Tax Purposes

Treated as non-resident for tax in Mauritius — provided management is exercised outside Mauritius. The fastest, most cost-effective offshore structure for international trading, holding, and consulting activities.

  • No corporate tax in Mauritius — taxes paid where transactions occur
  • No minimum paid-up capital — any currency accepted (except MUR)
  • Minimum one director — no residency requirement
  • No audit required — only an annual financial summary
  • Annual tax return filing required in Mauritius
  • Registered office and agent must be in Mauritius
  • Bank account in Mauritius not compulsory
  • Regulated by the FSC under the Financial Services Act 2007
Common Uses
International Trade Investment Holding Property Holding Consultancy IT Services Logistics Marketing SPV
Setup time: 2–3 business days
Structure 02 — Treaty Access & Substance

Global Business Company

GBC · Tax Resident in Mauritius

A tax-resident entity that unlocks Mauritius's full DTA network. The structure of choice for investors requiring treaty protection, Africa/India routing, or efficient cross-border investment structuring.

  • Tax resident in Mauritius — access to 46 Double Taxation Agreements
  • 15% corporate tax with up to 80% exemption — effective rate as low as 3%
  • No capital gains tax — no withholding tax on dividends, interest or royalties
  • No stamp duties, capital taxes, or inheritance tax
  • Minimum 2 resident directors required (substance requirements)
  • Licensed by the Financial Services Commission (FSC)
  • Must maintain principal bank account in Mauritius
  • Annual audited financial statements required (IFRS)
Common Uses
Investment Holding Private Equity Fund Management Family Office Africa Gateway India Gateway Wealth Structuring
📋 Setup time: 2–3 weeks
Side by Side

AC vs GBC — Key Differences

FeatureAuthorised Company (AC)Global Business Company (GBC)
Tax Residency in MauritiusNon-ResidentTax Resident
Corporate TaxNone in Mauritius15% (up to 80% exempt)
Double Tax TreatiesNot Available46 Countries
Capital Gains TaxNoneNone
Audit RequiredNo — Financial Summary OnlyAnnual Audit (IFRS)
Resident DirectorsNot RequiredMinimum 2 Required
Minimum CapitalNoneNone
Bank Account in MauritiusNot CompulsoryRequired
Remote Bank Account OpeningYes — Via Melqart PartnerYes — Via Melqart Partner
Setup Timeline2–3 Business Days2–3 Weeks
Best ForTrading, holding & consulting from outside MauritiusTreaty investment, Africa/India routing, funds
How We Do It

Our Mauritius Setup Process

1

Initial Consultation & Structure Selection

We assess your objectives and recommend AC or GBC — based on your activity, tax position, and whether treaty access is needed.

2

Document Collection & Due Diligence

We guide you through KYC requirements. Our Mauritius partner carries out due diligence on all promoters, shareholders, and directors.

3

FSC & ROC Application

Incorporation documents are filed with the Financial Services Commission (FSC) and Registrar of Companies (ROC). AC: 2–3 days. GBC: 2–3 weeks.

4

Remote Bank Account Opening

Once incorporated, we coordinate the opening of a corporate bank account in Mauritius — entirely remotely. No travel required at any stage.

5

Ongoing Administration

Annual financial summaries, tax filings, compliance monitoring, and company secretarial services — all handled by our licensed partner in Mauritius.

Documents Required

Certified copy of passport for each shareholder and director
Proof of residential address — utility bill or bank statement (not older than 3 months)
Bank reference letter or bank statements (last 3 months)
CV / professional profile of each director
Description of proposed business activities
Source of funds declaration
If corporate shareholder — company CR, MOA, and board resolution approving incorporation
Fully Remote: All documents submitted digitally. Our licensed Mauritius partner handles all filing with the FSC, ROC, and banking institutions. No travel required at any stage.
Important to Know

Key Legal & Regulatory Points

01

An Authorised Company is treated as non-resident for tax purposes in Mauritius only if its place of effective management is outside Mauritius. If management and control shifts to Mauritius, tax residency may be triggered.

02

A GBC wishing to benefit from double taxation treaties must obtain a Tax Residence Certificate (TRC) from the Mauritius Revenue Authority (MRA). The TRC is typically issued within 7 days of submitting all required documentation.

03

GBC companies must demonstrate genuine substance in Mauritius — including at least two resident directors, board meetings held in or chaired from Mauritius, and accounting records maintained locally.

04

Taxes for Authorised Company beneficial owners are declared and paid in the country where transactions take place. Owners are advised to consult their own tax advisors for guidance in their country of residence.

05

Authorised Companies may not conduct financial services, banking, fund administration, trusteeship, or nominee/directorship services. These activities require a GBC or a separate FSC licence.

06

Both AC and GBC structures must have a registered office address and a licensed registered agent in Mauritius. Melqart's partner provides both as part of the incorporation package.

Get Started

Ready to Set Up in Mauritius?

Talk to us. We'll identify the right structure, walk you through the process, and handle everything — remotely.

Get a Free Consultation

Set Up Your Mauritius Company

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