If you want to start a business in Mauritius as a foreign founder, you need a view that goes beyond basic incorporation forms and registration numbers. The island gives you access to Africa, Asia, and Europe, but you still have to think through tax, banking, hiring, and compliance from day one.​

This guide explains how to start a Business in Mauritius in a practical, structured way, so you can move from idea to fully compliant operation with fewer surprises. You will see where local rules apply, where cross‑border tax and reporting come in, and where a platform like Commenda can centralize your global obligations.

Key Highlights

  • Foreigners can own 100% of a Mauritian company with no mandatory minimum capital for most structures.
  • Mauritius offers 15% standard corporate tax, no capital gains tax, and access to double-tax treaties for cross-border efficiency.
  • Opening a non-resident bank account requires strong KYC documentation and preparation.
  • Commenda unifies incorporation, global tax registrations, and compliance across Mauritius, the U.S., the EU, and other jurisdictions in one connected platform.

Why Foreign Entrepreneurs Choose Mauritius

You look at Mauritius because it is politically stable, has a reliable legal system, and offers 100% foreign ownership with no minimum capital for most companies. The jurisdiction also sits in a favorable time zone for working with Africa, Europe, and Asia, which suits tech and services businesses that operate across borders.​

As a strategic “gateway” to Africa, Mauritius offers modern infrastructure and skilled labor to attract investment. The corporate tax rate is 15%, there is no capital gains tax, and you can reduce withholding tax on cross-border income through a network of double taxation agreements.​

The actual process of starting a company is relatively quick, but the ongoing cross‑border piece can get complicated once you add U.S. Sales Tax, EU VAT, and multi‑country reporting.​

Understanding Market Entry Strategy in Mauritius

Before you focus on paperwork, you should decide why you want to start a business in Mauritius and which market you are aiming to serve. Some founders use Mauritius to reach local customers, while others use it as a holding or service center for regional clients across Africa and beyond.​

Spend time on basic market validation and segmentation:

  • Identify sectors that the government actively promotes, such as financial services, ICT, and renewable energy.​
  • Check whether your activity will mainly serve residents, non‑residents, or both, as this will affect tax and licensing.​
  • Map your main competitors and see how they price, brand, and deliver services on the island.

Mauritius is bilingual, with English and French widely used, and a legal system that blends common law and local statutes, so your contracts and customer communication must reflect that. You should also factor in cultural expectations around in‑person meetings, response times, and support if you are selling B2B services from abroad.​

Minimum Capital and Investment Options for Foreigners

For most domestic companies and Global Business Companies in Mauritius, there is no statutory minimum share capital, although many advisors recommend contributing a reasonable amount to demonstrate substance and credibility. You can own 100 percent of the shares as a foreigner, subject to licensing rules for regulated sectors like financial services or gaming.​

Common investment and funding paths include:

  • Direct equity investment from founders or holding companies, which can support investor or occupation permits for residency.​
  • Venture capital and angel networks, which are active in technology, fintech, and regional expansion plays.​
  • Government schemes and grants, including incentives administered by the Economic Development Board and sector‑specific programs.​
  • Bank loans or credit facilities from local banks are available once your company has a trading history and financial statements.

Mauritius links certain residence and occupation permits to minimum investment thresholds, for example, investor permits that require a specified equity contribution into a Mauritian entity or project. When you plan how to start a business in Mauritius, you should match your planned funding structure to both immigration requirements and long‑term tax outcomes.​

Choosing the Right Business Structure

Your structure choice determines how your Mauritian activity is taxed, how investors come in, and how regulators view your company over time. For foreign founders, the main question is whether the business will be a local operating company, an offshore‑oriented Global Business Company, or a branch of an existing foreign company.​

Typical options when setting up a business in Mauritius include:

  • Domestic company (limited by shares) for local trading, services, and many SME operations, with 100% foreign ownership allowed.​
  • Global Business Company (GBC) is used for activities mainly with non‑residents, often for regional holding, investment, and cross‑border services.​
  • Branch of a foreign company if you want the overseas entity to remain the main legal vehicle, but still register in Mauritius for local activities.​
  • Representative or liaison office, where permitted, focused on non‑trading activities such as market research or promotion.​
  • Joint venture structure with local partners, sometimes preferred in regulated or strategic sectors.​

Each option has different rules on directors, substance, audited accounts, and tax residence, which matter if you are starting a company in Mauritius as part of a larger group.​

Legal, Residency, and Immigration Requirements

You can generally own 100 percent of a Mauritian domestic company as a foreigner, but you must still meet local director and management requirements if you want the entity to be treated as a tax resident in Mauritius. For Global Business Companies, at least two resident directors and local substance are required, including a registered office and records kept in Mauritius.​

Key points for legal presence and immigration:

  • Foreign ownership: Full foreign shareholding is allowed for most activities, although some regulated sectors need prior approval or licenses.​
  • Resident director rules: GBCs must appoint at least two resident directors; domestic companies often appoint at least one local director or management company for practical reasons.​
  • Registered office and company secretary: You must maintain a registered office in Mauritius, and certain entities must appoint a qualified local company secretary.​
  • Investor and occupation permits: The Economic Development Board manages investor, professional, and self‑employed permits that allow you to live and work in Mauritius while running your business.​
  • Immigration authorities: Immigration rules sit under the Prime Minister’s Office and are operationally managed with input from the Passport and Immigration Office and EDB.​

When you plan the Steps to start a business as a foreigner in Mauritius, you should treat visas, permits, and corporate structure as one package instead of separate tasks.

Foreign Investment Restrictions and Business Incentives

Mauritius is open to most types of foreign investment, but some activities require special approval or carry limits, especially in areas of national interest or public policy concerns. That means you should always confirm sector rules before you commit to a specific business model or asset purchase.​

When you look at starting a company in Mauritius, keep in mind:

  • Restricted or regulated sectors: Activities in banking, insurance, securities, gambling, and certain telecom services require licenses from the Financial Services Commission or other regulators.​
  • Construction and infrastructure: Foreign contractors may need registration with the Construction Industry Development Board before they can take on major projects.​
  • Real estate and property schemes: Specific programs govern foreign purchases of residential or commercial property linked to residence rights.​
  • Priority sectors with incentives: ICT, fintech, renewable energy, export manufacturing, and business process outsourcing often benefit from exemptions, reduced duties, or grant support.​
  • Tax incentives: Mauritius offers no capital gains tax, tax‑free dividends at the company level, and VAT refunds or exemptions on certain equipment.​

These incentives are helpful, but they also come with conditions, such as minimum investment, local employment, or export targets. Commenda can help you track these criteria across your group structure so that your business set up in Mauritius does not accidentally breach an incentive requirement or lose a tax benefit due to missed filings.​

Opening a Bank Account and Managing Cross‑Border Payments

Many foreign founders say the toughest part of setting up a business in Mauritius is opening a bank account as a non‑resident. Local banks follow strict KYC and AML standards, so you should allow extra time in your project plan.​

Banks usually request:

  • Company incorporation documents, including the constitution, certificate of incorporation, and details of directors and shareholders.​
  • Certified identification and proof of address for all ultimate beneficial owners and directors.​
  • A clear business plan, including projected flows and main counterparties, especially if you will handle cross‑border payments.​
  • Evidence of tax residence and any licenses or permits if you operate in regulated sectors.​
  • Board resolutions authorizing account opening and signatories.​

Many banks in Mauritius offer multi‑currency accounts, online banking, and trade finance, which helps if your customers are outside the country.

Taxation and Compliance for Foreign‑Owned Businesses

Mauritius applies a standard corporate income tax rate of 15 percent, with partial exemptions or reduced effective rates for certain Global Business Companies and activities. The standard VAT rate is also 15%, with registration required once you pass prescribed turnover thresholds or if you operate in VAT‑sensitive sectors.​

Key obligations you should plan for:

  • Corporate income tax: Annual returns and payments based on financial statements, sometimes with quarterly installments.​
  • Payroll taxes and contributions: Monthly or periodic filing for social contributions and training levies.​
  • Customs and import duties: Duties and VAT on imported goods, with exemptions on approved equipment in some schemes.​

Manage your U.S. Sales Tax, EU VAT, and global tax registrations in one dashboard, powered by Commenda.

Hiring Employees and Payroll Compliance

If you plan to hire locally after you start a business in Mauritius, you must follow Mauritian employment law on contracts, working time, and benefits. Employers must also pay statutory social contributions and training levies on top of gross salaries.​

Important HR and payroll points:

  • Written employment contracts should cover role, salary, working hours, leave, and termination conditions in line with local law.​
  • Mauritius sets minimum wage levels, which depend on sector and are updated periodically.​
  • Payroll must be processed on the correct frequency, with payslips and accurate withholding of income tax.​
  • You can also consider employer‑of‑record models or contractors for remote teams, where this is compliant in both countries.​

Getting payroll wrong can lead to back payments, penalties, and even immigration issues if staff are on sponsored permits. A global platform helps you align Mauritian payroll data with your other countries so you see the true cost of hiring across your group.​

Setting Up Operations and Staying Compliant

Once incorporation is done, you still need to set up your office, systems, and registrations before you start trading. That is the part many founders overlook when they think about how to start a business in Mauritius.​

You will normally arrange a registered office, adopt an accounting system in line with Mauritian standards, and register for VAT once you expect to cross the threshold. Insurance coverage, such as professional liability or local workers’ compensation, should match your activity, while Commenda keeps your entity data, tax accounts, and deadlines in one compliant structure.​

Maintaining Your Business in Good Standing

Keeping your business in good standing is about making sure the company stays “active” on the Mauritian register and with tax authorities. If you miss deadlines, you risk penalties, late fees, or, in serious cases, administrative dissolution.​

Ongoing requirements usually include:

  • Annual returns to the corporate register, confirming directors, shareholders, and capital.​
  • Renewal of licenses or Global Business Licences where relevant, including payment of annual fees.​
  • Timely tax and VAT filings, with supporting records kept locally for inspection.​
  • Statutory audits for entities that trigger audit thresholds or hold certain licenses.​
  • Maintenance of minutes and registers, including board minutes and share registers at the registered office.​

Best practice is to build a compliance calendar and assign clear internal owners, even if your filings are handled by external providers. Commenda automates reminders, centralizes documents, and helps you track the standing of each entity so that your business set up in Mauritius does not quietly fall out of compliance in a few years.​

Finding Local Partners, Accelerators, and Support Networks

Local support makes a big difference when you are starting a company in Mauritius from abroad. You get access to on‑the‑ground knowledge, talent, and potential customers or co‑investors.​

Useful networks include:

  • The Mauritius Chamber of Commerce and Industry and sector‑specific associations that host events and roundtables.​
  • Startup incubators and accelerators that offer mentorship, workspace, and investor links for early‑stage ventures.​
  • Export and trade promotion programs like Xport Accelerator, which help SMEs enter new markets.​
  • Professional communities for tech founders, fintech, and regional entrepreneurs who use Mauritius as a hub.​

These connections help you refine your offering for local and regional buyers while you keep your core compliance stack standardized on a cross‑border platform.

How to Close or Sell Your Business in Mauritius

Sometimes you decide that your strategy has changed and you no longer need your Mauritian entity. In that case, you should plan a controlled closure, not just stop using the company.

If you want to close, you usually go through a strike‑off or liquidation process, settle all tax and creditor claims, and file final returns with the tax authority and registrar. Employees must receive their final pay, benefits, and any statutory termination entitlements before closure, especially if they were on long‑term contracts.​

If you are selling the business, you may sell shares in the Mauritian company or its assets, and you should consider how Mauritius’ lack of capital gains tax and tax treaties affects the structure. Commenda can store your historic filings, cap tables, and tax records in one place, which helps buyers, lawyers, and regulators review the entity cleanly during sale or after closure.​

Challenges Foreigners Commonly Face

Many foreign founders say the hardest part is not forming the company but keeping everything aligned across banks, tax offices, and multiple countries. This adds stress when you just want to focus on product and customers.

Typical friction points and simple “Pro Tips”:

  • Regulatory complexity: Rules change and differ between domestic companies and GBCs.
    • Pro Tip: Bookmark Economic Development Board and Financial Services Commission pages and review them twice a year.​
  • Banking delays: KYC reviews can drag out account opening.
    • Pro Tip: Prepare full UBO charts, source‑of‑funds evidence, and reference letters before you apply.​
  • Tax registration and filings: Coordinating VAT, corporate tax, and payroll across countries is time‑consuming.
    • Pro Tip: Use a single system to track registration numbers, deadlines, and responsible persons.​
  • Substance and permit confusion: Founders are unsure when they need local directors, staff, or residence permits.
    • Pro Tip: Map your expected revenue flows and substance requirements with an advisor before choosing structure.​

Commenda is built to reduce these friction points by putting incorporation data, tax registrations, and ongoing compliance across multiple jurisdictions into one connected view.

Why Choose a Cross‑Border Platform Instead of Local Agents

If you only traded in Mauritius, a single local agent might be enough. Once you sell into the U.S., EU, or other markets, you start collecting multiple VAT, GST, and sales tax obligations that local providers do not track well together.​

Having separate agents for each country creates duplicated KYC checks, inconsistent entity records, and scattered communication. It also makes it harder for your finance team to answer a simple question like “Are we fully compliant this quarter across all countries?”

A cross‑border platform like Commenda gives you one source of truth for entities, registrations, and filing calendars in Mauritius and in other hubs where you operate. You can still work with on‑the‑ground counsel and accountants, but your core data and workflows stay centralized.

This approach suits tech startups and cross‑border enterprises that treat Mauritius as one node in a bigger global structure instead of a one‑off setup that later becomes a blind spot.

How Commenda Helps You Start and Scale Globally

When you plan to start a business in Mauritius, you rarely intend to stop at one country. Commenda supports one‑click style incorporation workflows across multiple jurisdictions, then ties those entities into global VAT, U.S. Sales Tax, and ongoing compliance tracking.

You get integrated tools for incorporation, tax registrations, automated alerts, and support from teams used to handling cross‑border structures rather than single‑country files. Start your business in Mauritius and scale globally with Commenda, your single platform for incorporation, tax, and compliance. Book a free demo today to see how your Mauritian entity can fit into a clean, scalable global compliance stack.

FAQs

Q. Can foreigners own 100% of a company in Mauritius?

Yes, foreigners can generally own 100% of a Mauritian company, subject to licensing for certain regulated activities.​

Q. What are the visa or residency requirements to start a business?

You typically apply for an investor or occupation permit through the Economic Development Board, tied to minimum investment and income criteria.​

Q. What’s the minimum capital needed to start a business in Mauritius?

There is usually no legal minimum share capital, although many advisors suggest at least USD 1,000 for practical and substance reasons.​

Q. How are foreign-owned companies taxed in Mauritius?

Most companies pay 15% corporate income tax, with partial exemptions for some Global Business Companies and no capital gains tax.​

Q. What incentives are available for foreign investors?

Incentives include tax‑free dividends, no capital gains tax, VAT or customs exemptions on some equipment, and sector‑specific investment schemes.​

Q. How can I open a bank account as a non-resident?

You apply with full KYC documents, company records, and a business plan to a Mauritian bank offering non‑resident and multi‑currency services.​

Q. What are the ongoing compliance obligations for foreign businesses?

You must file annual returns, tax and VAT returns, maintain statutory records, and renew any licenses or Global Business Licences on time.​

Q. How does Commenda simplify cross-border incorporation and global tax compliance?

Commenda centralizes entity data, tax registrations, filings, and alerts across Mauritius, the U.S., the EU, and other jurisdictions in one platform.