How to Start a Business in Mauritius as a Foreigner

Leverage DTAs: Optimize your structure for cross-border tax efficiency.The tropical island of Mauritius has become one of the most attractive business destinations for foreign entrepreneurs. With its strategic position in the Indian Ocean, investor-friendly laws, political stability, and competitive tax regime, Mauritius offers a unique opportunity for non-residents to launch and grow international businesses in a secure and efficient environment.

Beyond its postcard-perfect beaches, Mauritius stands out for its ease of doing business , low corporate tax rates , and strong legal system rooted in both British common law and French civil law. The country has positioned itself as a gateway between Africa, Asia, and the Middle East , making it ideal for global trade, offshore operations, and regional expansion.

In this comprehensive guide, we’ll explore everything you need to know about starting a business in Mauritius as a foreigner — from understanding the legal structures and registration steps to tax compliance, residency permits, and market opportunities. You’ll also find practical advice, insights from real entrepreneurs, and actionable steps to help you make informed decisions before investing in this thriving island economy.

1. Why Mauritius? The Main Benefits for Foreign Business Owners Before diving into how to start a business, it’s essential to understand why Mauritius is such a favorable destination for international investors.

a) Strategic Location and Global Access Situated in the Indian Ocean between Africa, Asia, and the Middle East , Mauritius offers easy access to multiple regional markets. Investors use it as a gateway for trade and investment , particularly for operations targeting Africa and South Asia.

b) Business-Friendly Regulations and Simplified Setup Mauritius consistently ranks high on the Ease of Doing Business Index . Incorporating a company is quick — often completed within one business day through the online Corporate and Business Registration Department (CBRIS). Foreigners face few ownership restrictions , thanks to the flexible Companies Act 2001 and other pro-business laws.

c) Attractive Taxation and Investment Incentives Key tax advantages include:

15% standard corporate tax rate

No capital gains tax

No foreign exchange controls

Full repatriation of profits

Over 40 Double Taxation Avoidance Treaties (DTAs)

These incentives make Mauritius an excellent base for international trading, holding, and service companies .

d) Skilled Workforce and Strong Legal Framework Mauritius boasts a highly literate, bilingual (English and French-speaking) workforce and a hybrid legal system that reassures investors. The nation’s emphasis on corporate governance and intellectual property protection further strengthens its business ecosystem.

e) Investor Residency Opportunities Foreign investors, professionals, and self-employed individuals can obtain Residence or Occupation Permits , making it easier to live and manage their businesses on the island.

2. Understanding Legal Structures and Foreign Ownership Rules Once you’ve decided to invest, it’s crucial to choose the right legal structure and understand ownership and residency requirements.

a) Common Business Structures in Mauritius Domestic Company – Registered under the Companies Act 2001; can operate locally and be 100% foreign-owned.

Global Business Company (GBC) – Suited for international operations, benefiting from Mauritius’s tax treaties.

Authorised Company – Designed for offshore activities without local physical presence.

b) Foreign Ownership and Resident Directors Foreigners may fully own Mauritian companies. However, most structures require at least one resident director or administrator . GBCs have stricter “substance” rules, meaning they must demonstrate active operations in Mauritius.

c) Restricted Sectors Certain industries—like broadcasting, sugar, and real estate—require special approval from the Prime Minister’s Office before foreign ownership is allowed.

d) Residency and Business Permits To manage or reside in Mauritius, foreigners need an Occupation Permit (OP) or Residence Permit .

Investor OP: Requires a minimum USD 50,000 investment and an approved business plan.

Self-Employed OP: Suited for freelancers or small service providers.

Pro tip: Choose your structure early and engage a licensed local service provider to handle incorporation and compliance.

3. Step-by-Step Guide to Registering a Business in Mauritius Here’s a structured overview of the incorporation process for foreign investors.

a) Reserve a Company Name Use the CBRIS/MNS online portal to check name availability and reserve your company name. Ensure it aligns with your intended business activities.

b) Prepare Incorporation Documents Typical documents include:

Certified passports and proof of address for shareholders/directors

Company Constitution (Articles of Incorporation)

Registered office address in Mauritius

Business activity description and investment plan

c) File for Incorporation Submit documents and pay registration fees online. Domestic company registration costs around MUR 3,000 (≈ USD 70) , after which you receive a Certificate of Incorporation and Business Registration Number .

d) Tax and Regulatory Registrations After incorporation:

Obtain a Tax Account Number (TAN) from the Mauritius Revenue Authority (MRA) .

Register for VAT (15%) if your annual turnover exceeds MUR 6 million (≈ USD 132,000) .

Secure any necessary trade or sector-specific licenses .

e) Open a Corporate Bank Account Banks require:

Incorporation Certificate

Business Registration Card

KYC documents for directors/shareholders

Business plan and cash flow forecast

f) Begin Operations With your legal entity, tax registration, and bank account in place, you can start operating.

Tip: Partnering with a local corporate services firm can simplify filings and ensure compliance.

4. Residency, Visas, and Work Permits for Foreign Entrepreneurs If you intend to reside and operate your business in Mauritius, you’ll need to apply for the appropriate permit.

a) Occupation Permit (OP) Issued by the Economic Development Board (EDB) , this permit allows foreign nationals to live and work in Mauritius.

Investor: Minimum USD 50,000 investment and viable business plan.

Self-Employed: Minimum income of MUR 800,000 (≈ USD 20,000) from year three onward.

Professional: Minimum monthly salary of MUR 60,000 .

OPs are valid for up to 10 years and renewable.

b) Permanent Residence Permit (PRP) Holders of an Occupation Permit may apply for permanent residency if they:

Invest at least USD 500,000 , or

Generate turnover above MUR 45 million .

c) Premium Visa for Remote Workers Mauritius offers a one-year renewable Premium Visa for digital nomads who earn income from abroad. However, it does not allow engagement in local business activities.

5. Taxation, Banking, and Compliance Essentials Efficient business management in Mauritius requires a solid grasp of its tax system, compliance duties, and employment regulations.

a) Tax System and Incentives Corporate Income Tax: 15% (with possible partial exemptions)

VAT: 15%

No capital gains or withholding taxes

Full profit repatriation

b) Banking and Repatriation Banks maintain strict Know Your Customer (KYC) standards. Profits and dividends can be repatriated freely, and many companies maintain multi-currency accounts for international operations.

c) Compliance and Annual Filing All registered companies must:

Maintain a registered office in Mauritius

Appoint a resident director (if required)

File annual returns and audited financial statements

d) Hiring and Employment Compliance Foreign companies employing locals must:

Follow Mauritian labor laws

Register for social security contributions

Obtain work permits for foreign employees

Recruitment platforms like job.mu and MyJob.mu can assist with hiring.

e) Real Estate and Business Premises Businesses needing office or industrial space must comply with land use, zoning, and environmental permits .

Actionable Tip: Engage a local accounting or audit firm to handle filings, VAT registration, and ensure ongoing tax compliance.

6. Market Opportunities, Challenges, and Strategic Advice a) Promising Sectors for Foreign Investors Key sectors with strong growth potential:

ICT and Software Development

Financial Services & Fintech

Tourism and Hospitality

Export Manufacturing

E-commerce and Logistics

Agri-business and Food Processing

b) Real-World Insights Entrepreneurs highlight Mauritius’s simplicity in company formation but note challenges in logistics, e-commerce delivery, and limited local market size .

“Setting up is easy — scaling is the challenge,” said one business owner on Reddit.

c) Common Challenges Small domestic market (~1.3 million population)

Higher shipping and logistics costs

Permit renewal thresholds (turnover, investment, staffing)

Skill shortages in technical industries

d) Strategic Advice Develop a solid business plan: Essential for investor permits and bank applications.

Start small, scale globally: Focus on export-driven or service-based models.

Use local expertise: Partner with local corporate and legal advisors.

Maintain compliance: Keep resident directors, registered offices, and accurate records.

Leverage DTAs: Optimize your structure for cross-border tax efficiency.

Mauritius offers an ideal blend of political stability, low taxation, and global connectivity , making it a prime location for foreigners to establish businesses. While incorporation is straightforward, long-term success depends on planning, legal compliance, and strategic execution .

By choosing the right structure, obtaining the necessary permits, and engaging local experts, you can position your company for success in Mauritius and beyond. Whether you’re expanding globally or seeking a tax-efficient offshore base, Mauritius provides the framework and opportunities to help your business thrive.

Ready to take the next step? Begin by exploring the Economic Development Board (EDB) Mauritius guidelines , securing professional corporate services, and crafting a strong business plan tailored to your goals.