1
Company name
Company names in Mauritius have no special restrictions and generally end with "Limited," "Corporation," "Incorporated," or their abbreviations
2
Directors and Shareholders
At least 1 shareholder and 1 director, no nationality restrictions
3
Registered Capital
No minimum registered capital requirement. Standard authorized share capital is 100,000 shares, with par value determined by the client
4
Registered Address
A local registered address in Mauritius is required, which we can provide
5
Registered Agent
A local registered agent is required and must be registered with the Registrar
6
Reminder
The above registration requirements are based on the example of an AC company
1
Private Limited Company, Ltd/LLC
The most common type, suitable for local or cross-border business. Shareholder liability is limited to capital contribution. Subject to 15% corporate income tax. Ideal for SMEs or physical operations
2
Public Limited Company
May raise capital through public offerings. Applicable to large enterprises and subject to stricter financial disclosure requirements
3
Guaranteed Limited Company
Applicable to non-profit organizations, where shareholders assume liability through a guarantee agreement and are not authorized to issue shares
4
Authorised Company, AC
The most widely used company type currently is the AC (Authorised Company), introduced by the Mauritius Financial Services Commission (FSC) in 2019. It is designed specifically for overseas clients establishing companies in Mauritius and allows non-citizens to hold the majority of shares, voting rights, or legal/beneficial interests. The main restriction is that it cannot operate locally or conduct business with Mauritian residents
5
Global Business Company, GBC-1
AC: 15% tax, foreign tax credits available; may achieve zero rate with sufficient credits. GBC: eligible for DTAs, effective rate as low as 3%, requires local directors and audit. Uses: holding, finance, trade, tax planning; must meet substance requirements
1
Individual shareholders/directors.
1. ID card and passport scans.
2. Proof of address (e.g., utility bills or bank statements within 3 months).
3. Bank reference letter (issued within 3 months, showing at least 3 years of relationship, in English).
4. CV (in English, signed).
2
Corporate shareholders.
1. Business license, articles of association, and shareholder register.
2. Scanned ID and passport of the corporate shareholder's legal representative, and proof of address (within 3 months).
3. Full shareholding structure chart.
4. Bank reference letter (issued within 3 months, showing at least 3 years of relationship, in English).
5. Source of funds and supporting documents (e.g., bank balance certificates, in English).
3
Ultimate Beneficial Owner (UBO).
1. ID card and passport scans.
2. Proof of address (e.g., utility bills or bank statements within 3 months).
3. Bank reference letter (issued within 3 months, showing at least 3 years of relationship, in English).
4. CV (in English, signed).
5. Source of funds and supporting documents (e.g., bank balance certificates, in English).
4
Reminder
Items marked with ※ must be certified by a lawyer, accountant, notary, or embassy. We can arrange lawyer certification to save time.
