Setting Up a Business in Mauritius

An in-depth guide for foreign entrepreneurs and companies looking to enter the Mauritian market — a genuinely well-regarded holding and investment jurisdiction, positioned as a gateway into African and Asian markets, with governance strong enough to top Africa’s Mo Ibrahim Index.
This guide covers legal structures — the crucial distinction between a Global Business Company (GBC) and an Authorised Company, a frequent point of confusion — business taxation (the codified 15%/3% regime), company formation (realistic 10-14 day timelines, plus 2-4 weeks for banking), and immigration via the Occupation Permit. Includes a dedicated chapter proportionately addressing Mauritius’s resolved FATF and EU watchlist history (2020-2022), its four key sectors (financial services, IT/BPO, high-end real estate, the blue economy), and a genuinely current development: India’s 2024 tax treaty amendment, ratified by Mauritius in July 2026, which tightens the historic capital gains exemption that built Mauritius’s reputation as a gateway to India. An operational checklist and useful contacts round out the guide.
Available in English and French.