Frequently Asked Questions

Company Formation and Corporate Services

Mauritius offers a flexible and business‑friendly environment for local and international companies.

1. How do I register a company in Mauritius?

To register a company in Mauritius, you need to reserve a name, submit incorporation documents, obtain any required licences, and set up governance and a bank account.

Boolell Advisory Mauritius manages the entire process, including incorporation, licensing, bank account introductions, governance setup, secretarial duties, and ongoing compliance.

2. What types of companies can be set up in Mauritius?

Domestic Companies, Global Business Companies (GBCs) and Protected Cell Companies (PCCs).

3. Can a foreigner own 100% of a Mauritian company?

Yes, Mauritius allows 100% foreign ownership of a company, subject to any applicable licensing requirements depending on the business activity.

4. How long does incorporation take?

Incorporation timelines depend on the type of entity:

  • Domestic companies: 2 to 4 weeks.
  • GBCs / PCCs: 4 to 6 weeks.
  • Special licences: longer, depending on regulatory approvals.
5. Do companies in Mauritius need a local director or secretary?

Requirements depend on the type of company:

  • Domestic companies:one resident director required; a secretary may be appointed.
  • GBCs / PCCs: require two resident directors and must be administered by a licensed management company.
6. What are the substance requirements for Mauritius companies?

Below is the comparison table for Domestic Companies vs GBCs:

Domestic CompaniesGlobal Business Companies (GBCs)
Registered office must be in MauritiusMain revenue source must be made outside of Mauritius
Company records kept in MauritiusCompany records kept in Mauritius
At least one resident directorAt least two resident directors
Principal bank account in MauritiusPrincipal bank account in Mauritius
Financial statements filed with ROC within 6 monthsAudited financial statements filed with FSC
Tax return to be filed within 6 months of the companies year endTax return within 6 months
1 Board meeting and Annual General Meeting (AGM)1 Board meeting and Annual General Meeting (AGM)
Administered by Management Company
Tax Residence Certificate required annually
Minimum expenditure threshold applies

Governance, Risk and Compliance

Mauritius follows strict Anti-Money Laundering (AML) and Counter-Financing of Terrorism (CFT) standards aligned with Financial Action Task Force (FATF) recommendations.

7. How does Mauritius regulate AML and CFT obligations?

We design AML and CFT frameworks, perform Know Your Customer (KYC) and Enhanced Due Diligence (EDD), as well as monitoring, screening, and compliance reporting

8. Do you provide corporate governance support?

Yes, we provide board meeting support, governance manuals, reporting packs, statutory registers and ongoing compliance support

Trusts, Wills and Succession

Mauritius is a respected jurisdiction for international estate planning and asset protection.

9. Why establish a trust in Mauritius?

Mauritius trusts offer confidentiality, asset protection, tax efficiency and succession flexibility

10. Do you assist with drafting wills and estate planning?

Wills must be drafted by a Notary, but we provide full support for succession planning, asset and tax structuring as well as regulatory alignment

Tax and Regulatory

Mauritius offers one of the most predictable tax systems globally, with clear legislation, a stable regulatory environment, and consistent application of tax rules.

11. What are the tax benefits of Mauritius?

Mauritius offers a standard corporate tax rate of 15%, with an effective rate of up to 3% available for qualifying companies.

There is no capital gains tax, no estate duty, no withholding tax on dividends, and access to an extensive Double Taxation Avoidance Agreement (DTAA) network.

12. Do you assist with corporate and personal tax filings?

Yes, we assist with corporate tax, personal tax, VAT, employer returns and regulatory filings.

13. Can Mauritius benefit foreign investment structures?

Yes, Mauritius is well‑positioned for investment holding, special purpose vehicles (SPVs), DTAA structuring, and regional expansion.

Relocation and Immigration

Mauritius provides multiple permit and visa categories for investors, professionals, self‑employed individuals and families.

14. Can foreigners relocate to Mauritius?

Yes, foreign nationals may obtain residence through an Investor Permit, Professional Permit, Self-Employed Permit, Premium Visa or qualifying property acquisition.

15. What are the eligibility requirements for an Occupation Permit?

Below is a comparison table of the Investor, Self Employed and Professional categories

InvestorSelf‑EmployedProfessional
Investment choice of USD 50,000 or USD 100,000Investment requirement of USD 50,000Valid employment contract required
Business activity and turnover requirements applyBusiness activity and turnover requirements applyMinimum monthly salary of MUR 30,000 (higher thresholds apply for certain roles, e.g. MUR 250,000)
Permit granted for 10 years, renewable thereafterPermit granted for 10 years, renewable thereafterPermit granted for up to 10 years depending on contract of employment
16. Do you offer full relocation support?

Yes, we provide full relocation support including banking, registrations, housing, schooling, settling-in services and pre-arrival planning

Intellectual Property (IP)

Mauritius is a signatory to key international intellectual property conventions, enabling protection of IP rights across over 170 jurisdictions worldwide.

17. Can I register my trademark or patent in Mauritius?

Yes, foreign nationals may obtain residence through an Investor Permit, Professional Permit, Self-Employed Permit, Premium Visa or qualifying property acquisition.

Why Mauritius

Mauritius is a transparent, stable, and internationally recognised international financial centre (IFC).

18. Why choose Mauritius as a business base?

Mauritius offers strong governance, attractive tax structures, political stability, strategic location and an exceptional lifestyle.

Still Have Questions?

Contact our team to discuss your specific requirements and discover how we can support your business objectives.