Tax overview
Key metrics for starting and running a company in Mauritius. Find tax rates, available structures and tax incentives.
Available legal structures
4 structures in Mauritius. Percentages are indicative; open a card for details.
Structure comparison
The 4 legal structures in Mauritius at a glance.
| Structure | IS | Reduced | Part. exemp. |
|---|---|---|---|
| Global Business Company (GBC) | 15 % | 3 % | |
| Authorised Company | 15 % | 0 % | |
| Domestic Company | 15 % | – | |
| Freeport Company | 0 % | – |
Formation process
Costs, timelines and minimum capital for each structure in Mauritius.
Key formation steps
Essential steps to incorporate your company in Mauritius.
Choose structure type (GBC, Authorised, Domestic)
Engage an FSC-approved Management Company (MC)
Submit application to the Financial Services Commission (FSC)
Obtain license and certificate of incorporation
Open local bank account (MCB, SBM, AfrAsia)
Obtain Occupation Permit if residence required
Free zones and business hubs
Popular free zones in Mauritius with tax and logistics benefits.
Learn more
Full tax profile Mauritius
Income brackets, contributions, simulator
Invest in Mauritius
Real estate, Golden Visa, investments
Expatriate to Mauritius
Exit tax, residency, treaties
Crypto in Mauritius
Capital gains, staking, regulation
Cross-country simulator
Compare your taxation
Corporate tax ranking
All countries compared
* Information provided for guidance only and does not constitute legal or tax advice. Consult a professional for your situation in Mauritius.