Mauritius
Mauritius Offshore
A treaty-rich gateway for investment into Africa and India.
US$1,000
Statutory capital standard
100%
Foreign ownership
Hybrid
Legal system
7–10 days
Incorporation time
Overview
In recent years, Mauritius has built a solid reputation as a secure and reliable investment destination, known for stable governance, transparency and political freedom. The island sits in the Indian Ocean off the southeast coast of the African continent, and has established itself as a leading platform for global investors — particularly for structuring cross-border investment into Africa and Asia.
Mauritius offshore company formation for UAE-based investors needs to be handled by an experienced professional with knowledge of international law. Evolva's company formation experts work closely with our legal team to make sure everything is in order when you set up a company in Mauritius.
Key Facts on Mauritius Business Setup
The former Category Two Global Business Company has been replaced by the Authorised Company structure. It is treated as non-resident for taxation purposes, provided its place of management is outside Mauritius. Business activities must be principally conducted outside Mauritius, and the company must be controlled by a majority of shareholders who are not Mauritius residents.
Two regulatory bodies oversee company formation and compliance: the Financial Services Commission and the Registrar of Companies. Company legislation is set out primarily under the Companies Act, 2001 and the Financial Services Act, 2007.
Company Structure Requirements
Mauritius keeps the ownership and governance requirements for an Authorised Company straightforward.
1
Minimum One Shareholder
An Authorised Company can be formed with a single shareholder.
1
Minimum One Director
A minimum of one director is required, and corporate directors are permitted.
Non-Resident Director
The director is not required to be a Mauritius resident.
Optional Corporate Secretary
Appointing a corporate secretary is optional, and there are no location restrictions on where the secretary is based.
Registered Office Required
The company must maintain a registered office in Mauritius.
Constitution Optional
A formal constitution is not required for incorporation, but can be adopted if desired.
US$1,000 Statutory Capital
Non-resident companies work to a statutory capital standard of US $1,000.
No Shelf Companies
Shelf companies are not available in Mauritius — every company is incorporated fresh, though migration of companies in and out of the jurisdiction is permitted.
How to Set Up an Authorised Company in Mauritius
Incorporation typically takes seven to ten days once the authorities receive properly prepared documents.
- 1
Choose your company structure
Confirm the Authorised Company route is right for your activity, and decide on shareholders, directors and an optional corporate secretary.
- 2
Prepare shareholder and director documentation
For individuals: passport copy, proof of address, bank reference, business plan and resume. For corporate entities: financial statements, corporate documents, business plan, consent forms and proposed banker.
- 3
Register your office and agent
The company must have a registered office in Mauritius, arranged through your registered agent.
- 4
Submit for incorporation
Once documents are complete, incorporation with the Financial Services Commission and Registrar of Companies typically takes 7 to 10 working days.
- 5
Maintain ongoing compliance
File your yearly accounts in the set template, submit your tax return within six months of year end, and hold the required annual shareholders' meeting.
What Documents and Records Are Required?
Mauritius separates what authorities need before incorporation from what must be retained at the registered office afterwards.
Required by Authorities Before Incorporation
- Passport copy for shareholders, directors and beneficial owners
- Proof of residential address
- Bank reference letter
- Business plan and resume (for individuals)
- Financial statements and corporate documents (for corporate entities)
- Consent forms and proposed banker details
Retained at the Registered Office
- Constitutive documents
- Minutes of meetings
- Register of members
- Register of officers and directors
- Register of interests
- Due diligence documents
- Accounting records and agreements
Mauritius Authorised Company at a Glance
| Feature | Detail |
|---|---|
| Governing legislation | The Companies Act, 2001; Financial Services Act, 2007 |
| Regulatory bodies | Financial Services Commission; Registrar of Companies |
| Incorporation time | 7–10 working days |
| Minimum shareholders | 1 |
| Minimum directors | 1 (corporate directors permitted) |
| Statutory capital (non-resident) | US $1,000 |
| Annual audit | Not required |
| Annual filing | Yearly accounts in set template; tax return within 6 months of year end |
| Annual shareholders' meeting | Required |
| Exchange controls | None |
Figures are indicative and subject to authority changes — confirm current requirements with your consultant.
What Can a Mauritius Authorised Company Do?
Approved activities focus on international financial and corporate services conducted from outside Mauritius.
Financial Services
Structuring and holding international financial services activity conducted principally outside Mauritius.
Trusteeship Services
Providing trusteeship services as part of a wider wealth or estate planning structure.
Registered Office & Directorship Services
Providing registered office facilities, directorship services, secretarial services, nominee services or other incorporation-related services.
Treaty-Backed Holding Structures
Holding investments into Africa and Asia via Mauritius's extensive double-taxation treaty network.
Advantages of Offshore Company Setup in Mauritius
Mauritius combines cost-effective incorporation with a business-friendly, internationally recognised regulatory environment.
Cost-Effective Jurisdiction
Competitive incorporation and running costs relative to other international finance centres.
Business-Friendly Legislation
Clear, modern company legislation under the Companies Act, 2001 and Financial Services Act, 2007.
Political & Economic Stability
A long track record of stable governance and economic policy.
Easy Incorporation Procedures
Straightforward company formation process, typically completed in 7 to 10 working days.
No Exchange Controls
Free movement of capital with no exchange control restrictions.
No Trade Restrictions
No restrictions on international trading activity conducted from the jurisdiction.
Convenient Time Zone
A time zone that bridges business hours across Africa, the Middle East and Asia.
Double Taxation Treaty Network
An extensive network of double-taxation avoidance treaties, particularly valuable for investment into Africa and India.
Internationally Recognised Banks
Access to banks with strong international recognition and correspondent relationships.
Mauritius Offshore Company Formation FAQs
Ready to start your Mauritius Offshore setup?
Speak to an Evolva consultant for a tailored quote and a clear timeline.
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