Among recent developments, Mauritius is gradually transforming from an island nation in the Indian Ocean into one of the most appealing international jurisdictions for company incorporation and more. Its advantageous location between Africa and Asia makes Mauritius a strategic point for accessing the markets of the EU, the Middle East and the SADC countries. This is where company registration turns into something much more than just another legal process, namely a tool for global presence and structured tax planning.
Individuals seeking to start a business in Mauritius have access to other conveniences such as modern infrastructure, digital services, as well as the ready-made companies option, which allows you to immediately purchase an already registered legal entity with an active license and a bank account. This is especially relevant for investors who do not want to waste time on bureaucratic procedures. Mauritius company registrar enables quick online filings and access to records. Through registrar of companies in Mauritius, founders verify names, submit forms, and obtain official certificates efficiently.
Mauritius attracts clients not only for recreation purposes but also for a completely different area, thereby confirming its honorable place in the rankings of top jurisdictions for registration and further business operations around the world. It’s also worth noting that with the growing demand for starting a business-project in this area, whether remotely or on-site, there is an increased need for more innovative and improved approaches to business there. Read about the new Mauritius rules and more below.
Modern Legal Architecture
Mauritius Company registration covers several forms of business structures, including companies such as Global Business Company (GBC), Authorised Company, Trust, Limited Partnership. The process of registration of a company in Mauritius is designed to attract both local investors and non-residents, providing access to international capital markets and double taxation agreements. It is worth noting that registration of a business (firm) in Mauritius is available to individuals and legal entities of any country. The procedure is transparent and provides minimal barriers to entry, which makes registering a company in Mauritius one of the most attractive options in the field of international structures. The main stages include:
- Submission of documents to Mauritius company registry;
- Obtaining a Business Registration Number (BRN);
- Opening a corporate account;
- Registration for tax purposes (if necessary – for VAT);
- Application for a GBC or other license.
Thus, company formation in Mauritius combines speed, legal stability and international prestige, which are absolutely vital for the successful implementation of the process. It’s why more and more people are turning to this jurisdiction in search of a place for themselves and their progressive business ideas. In Mauritius, the client is always valued, so they don’t delay registration and treat it seriously as it should be.
Recent regulatory changes
Recent fiscal developments in Mauritius include the extension of the value-added tax regime to cover digital and electronic services supplied by non-resident providers to Mauritian customers, requiring foreign suppliers to register for VAT, comply with reporting obligations, and charge indirect tax at the standard rate on sales consumed locally. This expansion of indirect tax obligations is part of broader efforts to align the jurisdiction’s compliance framework with international norms and to ensure a level playing field between domestic and cross-border service providers. As regulatory expectations evolve alongside market demand, businesses are encouraged to review and adjust their corporate structures and compliance practices in advance, including aligning with requirements of the registrar of companies Mauritius, to maintain continuity of licensure and mitigate oversight risk.
New tax regime
With the enactment of the Finance Act 2025, registration of companies in Mauritius increasingly aligns with a two-track tax logic: export-type services supplied to non-residents remain zero-rated only where the benefit is not enjoyed in Mauritius, and this “place-of-consumption” test is now expressly reinforced. In parallel, from 1 January 2026, non-resident suppliers of digital/electronic services must register for VAT in Mauritius and charge VAT regardless of turnover when supplying Mauritian recipients, reflecting a tightened compliance perimeter for globally-used service models.
This regime makes company incorporation in Mauritius even more attractive, as it allows you to optimize costs and avoid double taxation. The zero rate is applied automatically, provided that the non-resident status of the recipient of the services is confirmed and the service is not actually used in the country. Mauritius Company formation in 2025 is increasingly chosen by investors who seek to legally minimize the tax burden, while remaining within the framework of international standards.
How to register a company for non-residents
In light of the changes this year, many potential clients from other (foreign) countries are confused about the registration process. Thus, our team of specialists has collected information and compiled a guide on how it works. Registration of a company for foreigners in Mauritius is carried out completely remotely, which makes the process accessible to entrepreneurs from all over the world. The regulator guarantees the confidentiality of data of shareholders and directors, and the digital portal allows you to register a company in Mauritius online without causing any trouble. Each step of the process is carried out quickly, clearly and within the framework of the law. The main stages include:
- Choosing the type of legal entity (GBC, Authorised Company, Domestic Company);
- Preparation of statutory documents;
- Appointment of a director (possible resident or non-resident depending on the type of structure);
- Submitting an application for how to register a company in Mauritius through an accredited agent;
- Obtaining an FSC license (if global activity is required).
Moreover, the mechanism allows non-residents not only to register a company in Mauritius, but also to fully control the business remotely, using professional corporate services.
Ready-made companies and fast incorporation
This option has long been in high demand in the market due to its extraordinary convenience. Ready-made companies are already registered legal entities with an active bank account and BRN. Usually this option is chosen by those who want to quickly start a business in Mauritius without waiting for approval of documents and compliance checks. Company incorporation Mauritius through the purchase of a ready-made company provides the following advantages:
- instant market entry
- confirmed history without tax liabilities
- the ability to immediately start international operations
- the ability to subsequently re register company in Mauritius for new owners
This is an ideal mechanism for those who seek to use the Registration of a company in Mauritius as a strategic platform for global investments. You get everything ready to start, save time and money on possible additional costs compared to the typical route of doing everything from the very start.
Tax regime and regulatory compliance
The tax environment of Mauritius is built on a balance between investment promotion and compliance with international standards, which is a very good tandem. The corporate tax rate can be reduced to an effective 3% for GBCs, provided that the substance requirements are met. Re registering a company in Mauritius is possible only after confirming the presence of an office or local agent, a financial management center and timely reporting to the FSC and MRA. It is this regime that makes Mauritius Company formation a tool for legal tax optimization and global positioning.
Our capabilities: partner for a real start in Mauritius
We offer you far more than just formal registration. Our focus is on ensuring a sustainable foundation and full legal compliance for your international business from the very beginning. That’s our promise – and what sets us apart:
- No one-size-fits-all approach, but an individual strategy: We don’t use standard checklists. Instead, we analyze your specific company structure and current regulatory requirements to develop a future-proof and tailor-made solution.
- Fully-covering support, all from a single source: From the initial idea to operational launch. We guide you completely through the incorporation process in Mauritius: from choosing the optimal structure and applying for the Global Business License (GBL) to opening a secure bank account.
- Secure expansion, not just registration: We don’t just issue the paperwork. We ensure a legally compliant transition to international trade that meets the stringent norms of the FSC (Financial Services Commission) and the MRA (Mauritius Revenue Authority).
- Economic success as our top priority: Founding a firm is one thing – making it economically viable is another. We focus on ensuring your firm can capitalize on genuine international business opportunities. This proactive approach minimizes the risk of future permit or banking account freezes.
FAQ
Can a foreigner own a company in Mauritius?
Yes, as we have previously mentioned, Mauritius allows foreigners to own a company. Non-residents can register company in Mauritius remotely without having a local partner or citizenship.
Who needs a BRN in Mauritius?
BRN (Business Registration Number) is required by all legal entities operating in Mauritius or using the jurisdiction as an international business venue. It is a mandatory identification number for banking, tax and licensing procedures.
Why register a company in Mauritius?
Mauritius offers a strategic location, zero VAT on exported services, international recognition, a network of double taxation treaties and a modern registration system. Company registration in Mauritius allows you to operate globally with minimal risks and a high reputational advantage.
Do I need a physical office to open a company in Mauritius?
Some types of companies, such as a Global Business Company (GBC), require proof of substance – a registered address and local management. Nevertheless, other corporate structures allow for remote management without a physical presence.
How long does it take to register a company in Mauritius?
It depends on the type of firm and whether an FSC-icense is needed.