Company Incorporation in Mauritius
Incorporation of a Mauritius company under the Companies Act 2001 with the CBRD (via CBRIS, issuing the Electronic Certificate of Incorporation and the Business Registration Card), plus — where the vehicle is a cross-border one — the FSC layer. A Global Business Company (GBC) is a Mauritius company that also holds a Global Business Licence under s.72 of the Financial Services Act: it is tax resident, must be centrally managed and controlled from Mauritius, must be promoted and administered by an FSC-licensed management company, and pays the FSC USD 500 processing and USD 1,950 annual licence fees. An Authorised Company (AC) holds a s.71A authorisation, is majority foreign-controlled with its business conducted principally outside Mauritius, and is treated as non-resident — USD 150 processing, USD 350 annual, plus USD 65 annual registration to the Registrar of Companies. A domestic private company is registered with the CBRD only. Timelines below are Comriq delivery estimates; neither the CBRD nor the FSC publishes a processing SLA.
15–45 business days
MUR
Compare the structures
Every column is a vehicle you can actually incorporate here, and each is bought on its own terms. Every fact carries where it was read: on the authority’s own page, or — marked Indicative — on a filing platform or publication we name and link. Anything we could not read anywhere is marked Pending verification and confirmed with the authority before you pay.
| Global Business Company (GBC)The core Comriq vehicle: a Mauritius-tax-resident holding, investment or cross-border services company using the treaty network for investment into Africa and Asia, benefiting from the 80% partial exemption where it meets substance — at least one shareholder and generally two resident directors | Authorised Company (AC)A majority foreign-controlled company doing business mainly outside Mauritius that wants a Mauritius entity treated as non-resident — no Mauritius tax on foreign income, but no treaty access and no residence certificate | Domestic private company limited by shares (Companies Act 2001)Onshore business physically operating in Mauritius — local trade, services, employing staff. Capped at 50 shareholders, share transfers restricted, registered with the CBRD only with no FSC licence | |
|---|---|---|---|
| Minimum owners | 1 | 1 | 1 |
| Maximum owners | Pending verification | Pending verification | 50 |
| Minimum directors | 2 | 1 | 1 |
| Liability | limited | limited | limited |
| Foreign ownership | Yes | Yes | Yes |
| Tax treatment | Mauritius tax RESIDENT and liable to the 15% corporate income tax on worldwide chargeable income, BUT eligible for an 80… | Treated as NON-RESIDENT for Mauritius tax because its central management and control is outside Mauritius: not liable to… | Mauritius resident, taxed at 15% corporate income tax on chargeable income; a domestic company can also claim the 80% pa… |
| Audit required | Yes | No | No |
| Audit threshold | A GBC must file audited financial statements as a condition of its FSC licence (holds a Global Business Licence under s.… | An AC is not required to file audited accounts in the same way as a GBC, but must file a financial summary / annual retu… | Audit is required for larger companies / public interest entities; a small private company can be exempt. Confirm the ex… |
| Annual compliance | High | Medium | Medium |
| Typical use | Holding company for African/Asian investments, cross-border fund/treasury/advisory structures, and any structure that ne… | A pure offshore trading/holding vehicle for a foreign group that does not need Mauritius treaty benefits and wants the l… | A Mauritius resident's or foreign investor's onshore operating company: retail, local services, a subsidiary employing s… |
What we will need from you
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Engagement of an FSC-licensed Mauritius management company
A GBC must be promoted and administered by a licensed management company, which acts as filing agent with the CBRD and the FSC and provides the registered office and resident officers; an AC is applied for through a Mauritius management company / registered agent.
Certified passport and proof of address for each director and each shareholder / beneficial owner
Confirmed at quote — the exact per-person list and the certification rules were not verified from an official page.
Directors' consent to act — at least two directors for a GBC, at least one for an AC or a domestic company
For a GBC the two directors should be Mauritius-resident, to establish central management and control and the substance on which residence and the 80% partial exemption depend. Confirm the current requirement against FSC guidance.
Business plan and source-of-funds / KYC on the beneficial owners for the FSC
Required for the s.72 Global Business Licence application. Scope confirmed at quote with the FSC / the management company.
Registered office in Mauritius (and a resident company secretary where required)
For a GBC or AC the management company / registered agent provides this. A resident company secretary is required for a GBC and for larger domestic companies — confirm the threshold in the Companies Act 2001.
For a foreign corporate shareholder: constitutional documents and a certificate of good standing
Generally notarised and apostilled for both FSC and CBRD filings. Recorded as unverified in research/mu.json — confirm the exact authentication rule with the CBRD / FSC before filing.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| FSC — processing (application) fee for a Global Business Licence (s.72 FSA)VERIFIED in the Financial Services (Consolidated Licensing and Fees) Rules 2008, First Schedule Part II (code FS-4.1), as amended through GN No. 51 of 2025. Published in USD; the client pays the USD amount or its MUR equivalent — not converted here. Source: fscmauritius.org/media/211713/financial-services-consolidated-licensing-and-fees-rules-2008.pdf | $500Indicative — from fscmauritius.org, not confirmed on a government portal. We confirm the exact amount before you pay. |
| FSC — annual (fixed) licence fee for a Global Business CompanyVERIFIED in the official rules (Second Schedule Part I, Global Business Corporation): USD 1,950 if paid on the due date, rising to USD 2,440 / 2,925 / 3,900 for progressively later payment. Published in USD; the client pays the local equivalent. The FSC amended the fee rules with effect from 1 July 2026 and service providers widely report this annual fee rising to USD 2,600 — treat that as the newer figure pending confirmation on the amended official rules; the parsed official PDF (amended through GN No. 51 of 2025) still shows USD 1,950. | $1,950Indicative — from fscmauritius.org, not confirmed on a government portal. We confirm the exact amount before you pay. |
| FSC — first-year GBC annual fee, pro-rated by the quarter the licence is grantedVERIFIED as a schedule rather than one figure (First Schedule Part III): USD 1,950 if the licence is granted Jul–Sep, USD 1,470 Oct–Dec, USD 975 Jan–Mar, USD 490 Apr–Jun. Carried null because it is a table — read the full schedule from the Financial Services (Consolidated Licensing and Fees) Rules 2008 on fscmauritius.org at quote. | Confirmed before payment |
| FSC — processing (application) fee for an Authorised Company (s.71A FSA)only if it appliesVERIFIED in the official rules (First Schedule Part II, code FS-4.3). Published in USD; the client pays the local equivalent. Reported to rise to USD 600 under the 1 July 2026 amendment (secondary sources only) — pending official confirmation. | $150Indicative — from fscmauritius.org, not confirmed on a government portal. We confirm the exact amount before you pay. |
| FSC — annual fee for an Authorised Companyonly if it appliesVERIFIED (Second Schedule Part III, Authorised Company): USD 350 if paid on the due date, USD 440 / 525 / 700 for later payment. EXCLUDES the annual registration fee payable to the Registrar of Companies (next line). Reported to rise to USD 1,400 under the 1 July 2026 amendment (secondary sources only) — pending official confirmation. | $350Indicative — from fscmauritius.org, not confirmed on a government portal. We confirm the exact amount before you pay. |
| Registrar of Companies — annual registration fee for an Authorised Companyonly if it appliesVERIFIED as a footnote to the FSC Authorised Company fee (First Schedule Part II): 'excludes the annual registration fee of $65, or such other fee as the Registrar of Companies may determine, payable to the Registrar of Companies.' | $65Indicative — from fscmauritius.org, not confirmed on a government portal. We confirm the exact amount before you pay. |
| CBRD — one-time incorporation fee (private company, at incorporation)one line of this schedule appliesThe Companies Act 2001 Twelfth Schedule Part I sets a fee payable at the time of incorporation, but the MUR amount did not parse from the official companies.govmu.org / Companies Act PDF. Commonly cited at around Rs 3,000 for a private company — not a figure we will quote. | Confirmed before payment |
| CBRD — name reservation feeonly if it appliesWidely cited as Rs 100 and non-refundable. Confirm on the CBRD 'Fees Payable to the Registrar' page (companies.govmu.org/cbrd/fees-payable-to-roc/). | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
These are the authority’s published lines. Which of them apply depends on your filing — a schedule by headcount, capital or entity type is one line, not all of them — and the applicable line is confirmed before payment, at cost.
How it runs
You will see these exact stages update in your client portal as we progress.
Engage a licensed management company
A GBC must be promoted and administered by an FSC-licensed management company, which acts as filing agent and provides the registered office and resident officers. An AC is applied for through a Mauritius registered agent.
Reserve company name
Reserve the proposed name with the CBRD online through CBRIS.
Incorporate the company (CBRD)
File the incorporation application via CBRIS with the constitution (or standard articles) and director/shareholder details; on approval the Registrar issues the Electronic Certificate of Incorporation and the Business Registration Card (BRC).
Apply for the FSC licence or authorisation
The management company applies to the FSC — a Global Business Licence under s.72 FSA with the business plan and KYC (USD 500 processing), or an Authorised Company authorisation under s.71A (USD 150 processing).
Establish economic substance
For a GBC, put in place resident directors, the registered office, a bank account and adequate presence in Mauritius to meet the core-income-generating-activity and substance conditions on which residence and the 80% partial exemption depend.
Obtain tax residence certificate
Apply to the MRA for a Tax Residence Certificate to access Mauritius' double-tax treaties — the commercial point of a GBC holding structure. An Authorised Company is non-resident and gets no certificate.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
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Verified September 2026
Requirements and statutory fees are set by Corporate and Business Registration Department (CBRD), Registrar of Companies — with the Financial Services Commission (FSC) for a Global Business Licence or an Authorised Company and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.