Mauritius runs a genuinely different playbook from most of Africa: it's built specifically as an international business and holding hub, with a partial tax exemption that brings the effective rate on qualifying foreign income down to around 3%, and a dedicated digital nomad visa for founders who want to live there while running something based elsewhere. Here's what it takes to start a business in Mauritius in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- GBC (Global Business Company). A Mauritius tax resident entity that can apply for a Tax Residence Certificate and access the country's roughly 45 double taxation agreements. Pays the standard 15% corporate tax, but a partial exemption on foreign-source income like dividends and interest brings the effective rate to around 3%. Needs at least one Mauritius-resident director.
- Authorised Company (AC). Deliberately structured to sit outside Mauritius tax residency, conducting its business and control entirely abroad. Not taxed in Mauritius at all, but also can't claim treaty benefits, so it suits narrower use cases like pure international trading or consultancy vehicles.
- Domestic Company. For businesses actually operating within Mauritius itself.
2. Register your business
Registration runs through CBRIS (the Corporate and Business Registration Integrated System), with a GBC additionally needing licensing through the FSC (Financial Services Commission). Basic incorporation can complete in as little as 3 working days via CBRIS, though a GBC's FSC licensing adds time, and full setup including corporate banking realistically takes 4 to 8 weeks. Government fees run around $130 for an Authorised Company and roughly $600 for a GBC; working with a management company (required for a GBC), total first-year costs typically land $5,000 to 12,000 depending on structure. All foreign-issued documents need English translation and certification.
3. Understand what "substance" means here
A GBC's tax benefits depend on demonstrating genuine local substance, a real registered office (roughly $110 to 330 a year), a resident director, and actual management activity in Mauritius, not just a paper registration. Setting up a GBC without adequate substance is one of the most common mistakes foreign founders make, and it can undermine the entire tax rationale for choosing Mauritius in the first place.
4. Check licenses and permits
Mauritius doesn't issue a single national business license. What you need depends on your activity; regulated sectors are overseen by the FSC, the Bank of Mauritius, and other sector-specific bodies aligned with OECD and FATF standards.
5. Understand Mauritian taxes
Standard corporate tax is 15% for both domestic companies and GBCs. A GBC's 80% partial exemption on qualifying foreign income (dividends, interest, and similar categories) brings the effective rate to roughly 3%, with some income categories eligible for a 95% exemption. There's no capital gains tax at all, a genuine draw for holding company structures, and retained profits aren't taxed either, encouraging reinvestment. VAT is 15% standard, with exemptions for essential goods and services. Large multinational groups face a new 15% Qualified Domestic Minimum Top-Up Tax for fiscal years starting 2025/2026 onward under global OECD Pillar Two rules, though this generally doesn't affect smaller founders.
6. Consider the Premium Visa if you want to live there
Mauritius's Premium Visa lets remote workers earning income from outside Mauritius live on the island for up to a year, renewable, without needing to set up a local company at all. Separately, an Occupation Permit (combining work and residence rights) is available for investors, requiring a minimum $50,000 investment, and permanent residency is possible through property investment of at least $375,000 in designated developments.
Mauritius business costs at a glance
| Item | Cost |
|---|---|
| Authorised Company registration (government fee) | ~$130 |
| GBC registration (government fee) | ~$600 |
| Total first-year setup cost | ~$5,000 to $12,000 |
| Corporate tax, standard | 15% |
| GBC effective rate on qualifying foreign income | ~3% |
| Capital gains tax | None |
| VAT, standard rate | 15% |
| Premium Visa duration (remote workers) | Up to 1 year, renewable |
Frequently asked questions
What's the effective tax rate for a Mauritius GBC?
Roughly 3% on qualifying foreign-source income, thanks to an 80% partial exemption on the standard 15% corporate tax rate.
What's the difference between a GBC and an Authorised Company in Mauritius?
A GBC is Mauritius tax resident and can access double tax treaties. An Authorised Company sits outside tax residency, pays no Mauritius tax, but can't claim treaty benefits.
Does Mauritius have a digital nomad visa?
Yes, the Premium Visa lets remote workers earning income from outside Mauritius live there for up to a year, renewable, with no local company required.
Does Mauritius have capital gains tax?
No, Mauritius levies no capital gains tax at all, a genuine draw for holding company structures.
What does "substance" mean for a Mauritius GBC?
A real registered office, a resident director, and actual management activity in Mauritius, not just a paper registration, since inadequate substance can undermine the tax benefits entirely.
Fees and rates above come from the Financial Services Commission (FSC) and the Mauritius Revenue Authority (MRA) as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to a Mauritius-qualified accountant or lawyer about your specific situation.