Mauritius
Mauritius company formation gives you a treaty-rich, well-regulated base for investment into Africa and emerging Asia. GERAI forms both the Global Business Company (GBC) — Mauritius tax-resident, with access to over 45 double-tax treaties — and the Authorised Company, working through a licensed Mauritius management company that provides the resident directors and local substance a GBC requires.
Why establish here
Mauritius offers distinct advantages for international businesses looking to establish or expand their operations in this jurisdiction.
A GBC is taxed at 15%, but an 80% partial exemption can reduce the effective rate to around 3% on qualifying foreign-source income, subject to meeting Mauritius substance requirements. There is no capital gains tax on securities and no withholding tax on dividends.
Mauritius has more than 45 double-tax treaties, including with key African and Asian economies — making it a long-established conduit for structured, treaty-based investment into those markets.
The Financial Services Commission (FSC) is an internationally recognised regulator, and Mauritius sits on the EU whitelist and meets OECD and FATF standards — important for banks and investors assessing the structure.
What we handle here
From company formation to ongoing compliance, we provide comprehensive services to support your business in Mauritius.
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Formation of a Global Business Company or Authorised Company through our licensed Mauritius management company partner, including the resident directors, registered office and local administration a GBC requires to be managed and controlled from Mauritius.
Mauritius and international corporate banking arranged through the management company and our banking partners, with full documentation support. Account approval rests with the bank.
FSC and MRA filings, audited annual financial statements, and the economic-substance obligations attaching to a GBC, all handled through our licensed partner. GERAI does not provide tax advice; structuring questions are referred to licensed Mauritius advisers.
Who operates here
Discover what types of businesses thrive in Mauritius and how we help them get established.
Mauritius is the established base for investment funds and holding structures deploying capital into African markets, drawing on its treaty network and substance regime.
InquireA GBC with genuine substance is widely used for treaty-based investment into India and other emerging markets where treaty access materially affects returns.
InquireInternational trading and services groups use the GBC's partial-exemption regime to operate efficiently, provided the substance and activity requirements are met.
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Ready to expand internationally?
Let's discuss your business goals and find the right jurisdiction and services for your needs