Company Registration in Mauritius
                     
Company registration in 
Mauritious
-By Himani Srivastava
Mauritius, which is officially known as The Republic of 
Mauritius, is an island. It is located about 2,000 km off the 
coast of Africa in the Indian Ocean. The country includes 
the islands of Mauritius, Rodriguez and the outer islands of 
Agalega and St Brandon. The capital and largest city is Port 
Louis. It is a popular tourist destination famed for its sandy 
white beaches. Company registration process in Mauritius 
for foreigner is discussed step by step:


● Appoint 2 persons who act as agents for the company and 
are residents of Mauritius.
● After then register a company and branch of a foreign 
company with the Registrar of Companies.
● A foreign company can also set up a subsidiary company 
in Mauritius.
● However the company must have at least one Mauritius 
resident as a director.

● The accounting records must also be kept in Mauritius.
● A company secretary must also be appointed and must be a resident of 
Mauritius.
● Appoint director from Mauritius citizen Act still in progress and not applied.
● A foreign company can also set up a Joint Venture company with a local 
company in Mauritius.
● The new company can be a limited liability company (GBC).
● As for a Representative Office, Mauritius’s regulations doesn’t provide for the 
registration of this type of company.
● The foreign company can register a local company in Mauritius as GBC 1 and 
GBC 2.
There are basically 2 types of business structures of companies that a foreign 
company can set up in Mauritius. They are –
Company holding a category 1 Global Business Licence
This type of company is also known as a resident company. It is set up mainly to take 
advantage of the low corporate tax rate in the country. This type of company can also 
do business with other local Mauritian companies or its residents such as financial or 
insurance services provided that they obtain the necessary approvals and permits to 
conduct the business.
Company holding a category 2 Global Business Licence (GBC 2)
GBS 2 are considered as foreign companies or offshore companies. This type of 
companies mainly conducts their business dealings outside of Mauritius. The main 
purpose of setting up a GBC 2 company is also for tax purposes as they are not subject 
to the country’s corporate tax.
As Mauritius foreign company registration advantage, foreign company can also 
acquire interests in a local company in Mauritius. However the main restriction to this is 
that the foreign investor cannot acquire interests in a Mauritian company that is 
producing sugar which is listed on the share market.

Business registration Mauritius
Steps of business registration Mauritius as follows-
● Reserving a company name – First and foremost you need to come up with a 
name for your company. Then, you would need to register this name with the 
Registrar of Companies (ROC). The ROC can refuse the name if-
● It contravenes a legal enactment
● There is another company with the same name
● The name is deemed offensive by the ROC
The application of company registration process in Mauritius can also be done online 
but you must first register with the Mauritius Network Services.
● Submit the application – The application form must have the following 
information –
● Name of the company
● Details of the director and secretary such as their full names, residential 
address and service address
● Any business occupation of the directors in any other company.
● Details of the shareholders.
● Type of company whether it’s a limited or unlimited.


● Structure of the company whether it’s public or private
● The registered office of the company
● The business activity and location of the business
● Full name of the applicant
● Once the application complies with the Companies Act and payment of the 
prescribed fees. The Registrar then will issue the Certificate of Incorporation and 
issue a unique company number.
● The ROC updates the company’s information in the Central Business 
Registration Database. The Mauritius Revenue Authority, Local Authority 
(Municipality) and the Ministry of Social Security are all notified of any newly 
incorporated company. As such the new company is automatically registered for 
taxes and doesn’t need to file a separate application at the tax office.
● Inspection by local authorities – The next step is the inspection by the Sanitary 
Authority, the Police Department, Fire Services Department, the Ministry of 
Health and the Ministry of Social Security. These authorities will inform the new 
company of the relevant fees, guidelines and other provisions.
● Pay licence fees – The newly established company then needs to pay the 
licence fees. This must be done within 15 days upon starting the business 
operation. Thereafter for every subsequent financial year, it can be paid in 2 
equal installments.
● The company would then need to register with the Social Security Office. The 
new company should submit a monthly return of contributions to this office.
● Make a company seal – The company seal must be used in the normal 
business operations.

Thank You