Mauritius (GBC1) Company Formation

Mauritius is located south west of the Indian Ocean. Its' company law is modelled the English law system. Mauritius has a modern and flexible legislative framework for the operation of offshore business. In recent years the island has developed into a quality jurisdiction for international financial services.

Category 1 licence enables a company to access Mauritius’ comprehensive network of double taxation agreements. Qualification is achieved through local management and control, and payment of Mauritius corporation tax. The standard tax rate is 15% although generous credit relief can reduce this liability significantly (as low as 3%).

Incorporation Services

Formation of Limited Liability Company in Mauritius (GBC1) Company Formation

Package Includes:

  • Name approval and registration Company Incorporation Payment of all Government Registration Expenses
  • Provision of Registered Office Address
  • Rubber stamp

Package includes the following set of corporate documents:

  • Memorandum and Articles of Association
  • Certificate of Incorporation
  • Certificate of Director and Secretary
  • Certificate of Shareholders
  • Certificate of Registered Address
  • Appointment of First Directors Share
  • Certificate Company Corporate Register

Nominee Services

Appointment of Nominee Director(s).

Appointment of Nominee Shareholder(s), to be holding the Company's shares for the benefit and under the instructions of the client(s).

Appointment of Company Secretary.

Additional Services

General Power of Attorney issued by the director for the benefit of the client(s), valid for 12 months.

A General Power of Attorney grants the client, or an agent of the client, with broad powers to represent, and act for, the Company before third parties, authorities and institutions.

Special Power of Attorney issued by the director for the benefit of the client(s), valid for 12 months.

A Special Power of Attorney, also known as Limited Power of Attorney, grants the client, or an agent of the client, with particular authority to represent, and act for, the Company for particular, specified, matter (i.e. such as for the opening of bank account in XXX Bank or for the execution of a particular agreement).

For receiving and forwarding correspondence, letters etc.

Certificate issued by the Company secretary verifying the Company’s current status.

A Certificate of Good Standing is a certificate issued by the Registrar that shows that the Company has met its' statutory obligations and that it is duly registered and validly existing.

Please refer to the Bank Account Opening section of this website.

Facts & Info about: Mauritius (GBC1) Company Formation

Global Business Company, Category 1

  • Minimum Share Capital: One
  • Minimum Number of Shareholders: One
  • Minimum Number of Directors: One
  • Bearer Shares Allowed: No
  • Corporate Directors Permitted: No
  • Company Secretary Required: Yes
  • Shelf Companies Available: No

  • Registered Office / Agent: Yes
  • Local Directors: Minimum one for incorporation and minimum two for treaty access
  • Local Secretary: No, but required for treaty access
  • Local Meetings: No, but required for treaty access
  • Government Register of Directors: No
  • Government Register of Shareholders: Yes

Annual Return: No

Submit Accounts: Yes

  • 15% tax on profits, but the company is entitled to deemed foreign tax credits of 80% which reduce the overall tax considerably (net effective tax rate can be as low as 3%).
  • Minimum annual tax / License Fee: US$1.500