Mauritius (officially the Republic of Mauritius) is an island nation in the Indian Ocean approximately 800 km off the East Coast of Madagascar.

It is a former British colony that gained independence in 1968 as a constitutional monarchy, adopting a constitution based on the British Parliamentary system. It became a Republic and continues to form part of the British Commonwealth. Mauritius is one of the few countries with a hybrid legal system based on English and French law. The population of the Island is approximately 1,313,000.

English is generally accepted as the official language of Mauritius however this nation is both an English-speaking and French-speaking.
Mauritius is now a well-established jurisdiction in the international tax planning landscape with political and financially stable mature democracy which has actively sought and welcomed foreign investors and business for many decades. It has become a renowned offshore centre with a large number of banks and financial companies.

Mauritius GBC I (Tax Resident)
Key Corporate Features


  • Basis of Legal System Hybrid
  • Type of Company Global Business Company 1 (GBC 1)
  • Tax on Offshore Profits 0%-3%
  • Redomiciliation Permitted Yes
  • Time to Form 3 to 4 weeks

Corporate Requirements

  • Minimum Shareholders 1
  • Minimum Directors 2

Corporate Administration

  • Corporate Directors Permitted No

Local Requirements

  • Registered Office/Agent Yes
  • Company Secretary Yes
  • Director Yes
  • Meetings Yes

Public Filings

  • Directors No
  • Shareholders No
  • Beneficial Owners No

Annual Filing Requirements

  • Annual Return No
  • Audited Accounts Yes

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