Our services for doing business in Mauritius
Setting up an offshore company is easy. Building a structure that holds up legally, fiscally and operationally — that's a different story.
CAP Maurice supports entrepreneurs in creating, managing and structuring their businesses in Mauritius. No unrealistic promises. A clear framework, acknowledged obligations and long-term support.
End-to-end support, not just paperwork
Most providers in Mauritius will register your company and vanish. You end up alone facing a bank that rejects your application, an accountant who doesn't reply and regulatory obligations nobody explained to you.
Our approach is different. We step in upstream to structure your project properly, and we stay downstream to handle ongoing obligations. Legal incorporation, bank account opening, accounting, tax compliance, licence renewals — everything is integrated.
We don't sell dreams. If Mauritius isn't the right jurisdiction for your situation, we tell you. If your project carries risks of tax reclassification, we flag it before we start. That level of honesty is what makes the difference when we're talking about services at 3,000 euros and above.
Company formation in Mauritius
Setting up a company in Mauritius isn't just filling out forms at the Registrar of Companies. It's choosing the right legal structure based on your business, your clients and your tax objectives. GBC (Global Business Company), Domestic Company, Authorised Company — each form has its advantages, constraints and costs.
A GBC gives you access to 45+ tax treaties signed by Mauritius and an effective tax rate that can go as low as 3%. But it requires real economic substance: effective management in Mauritius, local expenditure, board meetings on site. If you can't justify that substance, a GBC isn't for you.
Bank account opening is consistently the hardest part. Mauritian banks are very demanding on KYC/AML. We prepare your file specifically for each bank's expectations and negotiate directly with our contacts.
Who is it for?
- Entrepreneurs with international clients seeking a tax-efficient base
- Freelancers and consultants with revenue above 80-100k euros/year
- E-commerce sellers operating outside their country of residence
- Investors looking for a holding structure for their assets
What's included
- Project analysis and structure recommendation
- Legal incorporation (Memorandum, Articles, KYC)
- Registration and BRN obtention
- FSC licence application (GBC)
- Professional bank account opening
- Tax registration with the MRA
What's NOT included
- Personalised legal advice (contract law, disputes)
- Annual accounting and management (separate service)
- Sector-specific licence applications (fintech, insurance, funds)
- Tax advice in your home country
Common mistakes to avoid
Choosing a GBC without being able to justify substance. The FSC and foreign tax authorities check. No substance = no treaty benefits.
Incorporating before securing the bank. We've seen companies created that could never open an account. Always validate banking feasibility upfront.
Ignoring your home country obligations. Setting up in Mauritius doesn't release you from tax obligations in France or elsewhere. Exit tax, CFC rules, fiscal residence transfer — all of this must be anticipated.
Accounting and annual management
In Mauritius, every company must maintain IFRS-compliant accounting (International Financial Reporting Standards). This isn't optional — it's a legal obligation. Tax filings with the MRA (Mauritius Revenue Authority) must be submitted on time, or penalties apply.
For GBCs, requirements are even stricter: mandatory annual audit by an approved auditor, FSC reporting, justification of substance expenditure. A delay or non-compliance can lead to licence revocation.
We don't just do data entry. We ensure your accounts accurately reflect your activity, that your filings are optimised within the legal framework, and that you're always compliant with regulators.
Who is it for?
- Any company registered in Mauritius (GBC or Domestic)
- Entrepreneurs who want to delegate admin management
- Structures with regular reporting obligations
What's included
- IFRS-compliant bookkeeping
- Tax return preparation and filing (MRA)
- Annual financial statements
- Coordination with approved auditor (GBC)
- FSC and business licence renewal
- Quarterly reporting and dashboard
What's NOT included
- Tax advice in your home country
- Payroll management (if you have local employees)
- The audit itself (done by an independent approved firm)
- Legal restructuring of your group
Common mistakes to avoid
Not doing accounting in year one thinking "it can wait". MRA penalties are real and delays complicate the audit.
Confusing French accounting standards with IFRS. The standards are different. A French accountant doesn't necessarily know Mauritian specifics.
Neglecting substance obligations for GBCs. The FSC checks that your local expenditure and board meetings are real. It's not just a formality.
International structuring
Mauritius has signed double taxation avoidance agreements with over 45 countries, including France, India, South Africa, the UK and China. That's what makes it a relevant international structuring hub — not the beaches or the sunshine.
But using these treaties isn't something you improvise. You need real economic substance in Mauritius, local effective management, justifiable local expenditure and a business that makes economic sense beyond tax optimisation.
We structure holdings, trading companies, IP structures and investment vehicles. Always within the legal framework. Always with substance. If your only goal is to pay zero tax, Mauritius isn't the right jurisdiction.
Who is it for?
- International groups seeking an intermediate holding
- Entrepreneurs with multi-country revenue
- Investors targeting Africa or Asia from Mauritius
- Companies with intellectual property to structure
What's included
- Analysis of applicable tax treaties
- Optimal legal structure design
- Economic substance setup
- Coordination with your advisors in other jurisdictions
- Transfer pricing documentation if needed
- Ongoing compliance monitoring
What's NOT included
- Tax advice in your home country (we coordinate, we don't replace your tax advisor)
- Aggressive schemes or structures without real substance
- Structures aimed solely at avoiding tax without economic justification
Common mistakes to avoid
Creating an empty shell and calling it a "holding". Without substance, real activity and staff in Mauritius, your structure will be reclassified at the next tax audit.
Ignoring your country's CFC rules. Most European countries have anti-abuse rules (Controlled Foreign Corporation). If you're still tax resident in France, simply having a company in Mauritius changes nothing about your taxation.
Underestimating documentation. Transfer pricing, inter-company agreements, board minutes — everything must be documented. Not "roughly". Precisely.
Business expatriation to Mauritius
Relocating to Mauritius to run your business isn't just about buying a plane ticket. You need a work permit (Occupation Permit) or a Premium Visa, a local structure, a bank account, fiscal residence transfer and compliance with your home country's rules.
The Occupation Permit (OP) is the most common permit for entrepreneurs. It combines work and residence permits. For investors, you need to justify an initial transfer of USD 50,000 to your Mauritian company's account.
We handle the business side of your expatriation. For housing, children's schooling and purely administrative aspects of daily life, we connect you with specialised partners on the ground.
Who is it for?
- Entrepreneurs wanting to physically relocate to Mauritius
- Digital nomads seeking a stable tax base
- Business owners wanting to create economic substance locally
- Families planning a complete relocation
What's included
- Situation analysis and right permit selection
- Occupation Permit or Premium Visa application preparation
- Local company creation if needed
- Personal and professional bank account opening
- Fiscal residence transfer guidance
- Connection with local partners (real estate, schools, etc.)
What's NOT included
- Managing your physical move
- Housing search (we refer you to partners)
- Tax advice in France for exit tax and closing your structures
- Family visa applications (spouse, children) — handled with our immigration partners
Common mistakes to avoid
Moving to Mauritius without settling tax issues at home. Fiscal residence transfer has serious implications (exit tax, latent capital gains taxation). Do it in the right order.
Thinking Premium Visa = zero tax. The Premium Visa doesn't automatically make you a Mauritian tax resident. If you spend 183+ days in Mauritius, you become one — but foreign-source income remitted to Mauritius is taxable.
Underestimating cost of living. Mauritius isn't a "low cost" country. The cost of living for a Western expatriate is significant. Budget properly before committing.
When Mauritius makes sense
Your revenue exceeds 80-100k euros/year with international clients
At this level, the tax gap between France (or Belgium) and Mauritius becomes significant. If your clients are spread across several countries, a Mauritian structure makes strong sense.
You target Africa or Asia
Mauritius is a natural hub for East Africa, India and Southeast Asia. Tax treaties and the timezone (GMT+4) make it a logical operational base.
You're seriously considering relocating to Mauritius
Economic substance is much easier to justify when you live on site. Tax residence + local company = coherent and credible structure.
You need an intermediate holding structure
To hold shares in companies in Africa, India or the UK, a Mauritian GBC can be the right vehicle thanks to tax treaties.
You want a stable, English-speaking business environment
Legal system based on British Common Law, political stability since independence, solid banking infrastructure and transparent regulatory framework.
When Mauritius is NOT the right choice
We'd rather tell you now than let you spend 3,000 euros only to discover later that it doesn't work.
You earn less than 50k euros/year
The costs of setting up and managing a company in Mauritius (3,000 to 5,000 euros/year minimum) aren't viable below a certain revenue threshold. Grow your business first.
You only work with local clients from your home country
If your activity is 100% domestic and you remain a tax resident in your home country, setting up in Mauritius has no benefit. Tax authorities will reclassify your structure.
You're looking for a scheme to "disappear" from the tax radar
Mauritius is not a tax haven and automatic exchange of information (CRS) means your home country will know you have a structure there.
You're not willing to invest time in the process
We do the heavy lifting, but your involvement is required: documents to provide, bank interviews, strategic decisions.
What's possible (and what isn't)
Every situation is different. Here are five typical profiles to illustrate what we can do — and the limits.
Freelance developer, 120k€/year, US and European clients
Situation : Based in France, invoicing clients in the US, UK and Germany. Paying 45%+ in taxes and contributions.
What we can do : Create a Domestic Company or GBC in Mauritius, transfer fiscal residence if the dev is willing to relocate, multi-currency bank account. Effective rate around 3-15% depending on structure.
What we can NOT do : Keep French tax residence and invoice through Mauritius. That's tax fraud. The residence transfer must be real — 183+ days in Mauritius, centre of vital interests relocated.
E-commerce seller, dropshipping from China, 300k€ revenue
Situation : Selling in Europe via Shopify, suppliers in China. Tight margins, complex logistics.
What we can do : Mauritian structure for supplier invoicing and flow management. GBC holding to benefit from treaties with China.
What we can NOT do : Avoid European VAT on sales to EU consumers. Since OSS/IOSS, VAT is due in the consumer's country regardless of seller location.
International consultant, clients in 5 countries, 200k€ revenue
Situation : Strategy consultant working for companies in France, UAE, UK, Singapore and South Africa.
What we can do : Mauritian GBC as international invoicing base, access to tax treaties, resident director in Mauritius for substance.
What we can NOT do : Set up the structure without ensuring the consultant doesn't create a permanent establishment in countries where they physically work.
Digital agency, 10-person remote team, 500k€ revenue
Situation : Web/marketing agency with employees in France, Portugal and Philippines. Clients mainly US and UK.
What we can do : Mauritian holding to centralise international invoicing. GBC with real substance (the founder relocates to Mauritius).
What we can NOT do : Hire French employees through the Mauritian structure to avoid social charges. Each employee must be employed in the country where they physically work.
Entrepreneur wanting to relocate to Mauritius with family
Situation : Business owner in France, 150k€ revenue, wants a lifestyle change and to move to Mauritius with spouse and 2 children.
What we can do : Investor Occupation Permit, local company creation, bank account opening, structured fiscal residence transfer, referrals for housing and schools.
What we can NOT do : Guarantee a fixed timeline for the permit (that depends on the EDB). Manage the sale of property in France. Advise on exit tax.
Guides and resources to go further
In-depth articles to understand the challenges of setting up in Mauritius before you get started.
Frequently asked questions about our services
No. The entire process can be done remotely: incorporation, bank account opening, compliance setup. However, some banks may request a video conference interview or, less commonly, an in-person meeting. For a GBC, economic substance in Mauritius is a key criterion — effective management must be exercised from the country, which may require a resident director.
An online agent registers a company. Period. At CAP Maurice, we structure your project: choosing the right legal entity, analysing applicable tax treaties, anticipating substance requirements, opening a bank account (the hardest part), setting up IFRS-compliant accounting, and ongoing support. The price reflects real strategic guidance, not just form-filling.
Allow 2 to 4 weeks for a Domestic Company, 4 to 8 weeks for a GBC. Add 2 to 4 weeks for bank account opening. These timelines assume a complete file from day one. Delays almost always come from missing or incomplete documents on the client side.
No. Mauritius is not on the EU blacklist or the OECD list. The corporate tax rate is 15%, with a foreign tax credit that can bring the effective rate down to 3% for GBCs. It's a competitive, transparent jurisdiction compliant with international standards. But it's not a place to hide money — if that's your goal, we're not the right firm for you.
For all companies: IFRS-compliant accounting, MRA tax filings, annual account filing, business licence renewal. For GBCs, add FSC licence renewal, substance obligations (board meetings in Mauritius, local expenditure) and potentially a statutory audit. We handle all of this in our annual packages.
Yes. We assist with Occupation Permit (investor or professional) and Premium Visa applications. But we're not an immigration firm — we focus on the business side of your relocation. For purely administrative matters (family visa, schooling, housing), we work with specialised partners we can recommend.
It's the most delicate part of the process. Mauritian banks are very strict on KYC/AML. We prepare your file in advance to maximise acceptance: a business plan tailored to bank expectations, proof of source of funds, banking references. We deal directly with our contacts at local banks. Allow 2 to 4 weeks after file submission.
Not necessarily. It all depends on your situation. In some cases, the Mauritian company coexists with your existing structure (holding, subsidiary). In other cases, it's a full transfer of activity. We analyse your specific situation to determine the most relevant scenario, in coordination with your accountant and tax advisor in your home country if needed.
We work on the basis of a clear contract with defined deliverables. If a deliverable doesn't meet spec, we fix it. We don't make promises we can't keep — hence the importance of the initial consultation, which validates that your project is viable in Mauritius before committing. No hidden fees, no surprises.
Yes. Our clientele is international: France, Belgium, Switzerland, Canada, French-speaking Africa, and English-speaking clients too. The Mauritian jurisdiction is relevant for entrepreneurs from many countries. The only condition: your project must have a real economic basis and Mauritius must be the right jurisdiction for you.
Ready to structure your project in Mauritius?
Book a free strategy call with our team. We'll review your tax, legal and personal situation, and walk you through concrete options for your project.