How do I start a business in Mauritius?

To start a business in Mauritius, follow 6 steps: Engage a Management Company, Apply for GBC License from FSC, Reserve company name, Incorporate the company, Register with MRA for tax, Open corporate bank account. The process takes approximately 43 days and costs around $2110 USD.

What types of business entities can I register in Mauritius?

Mauritius offers 4 entity types: Global Business Corporation (GBC) (min capital: $1, foreign ownership: 100%); Domestic Company (Ltd) (min capital: $0, foreign ownership: 100%); Authorised Company (min capital: $0, foreign ownership: 100%); Protected Cell Company (PCC) (min capital: $0, foreign ownership: 100%).

Can foreigners own a business in Mauritius?

Yes, foreigners can own businesses in Mauritius. Global Business Corporation (GBC) allows up to 100% foreign ownership. Domestic Company (Ltd) allows up to 100% foreign ownership. Authorised Company allows up to 100% foreign ownership. Protected Cell Company (PCC) allows up to 100% foreign ownership.

What is the minimum wage in Mauritius?

The minimum wage in Mauritius is $275/month (USD). Average monthly wage is approximately $700. Standard work week is 45 hours with 20 paid leave days per year.

How much does it cost to run a business in Mauritius?

Estimated monthly overhead for a small business (5-10 employees) in Mauritius is approximately $7000. Office rent averages $12/sqm/month. Skilled workers average $1000/month. Typical break-even: Tech 11 months, Services 7 months, Retail 10 months.

Countries MauritiusBusiness Guide

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Start a Business in Mauritius

Complete guide: entity types, registration, costs, taxes, labor laws, and break-even analysis

~43 days

Setup Time

~$2,110

Setup Cost

15%

Corporate Tax

100%

Foreign Ownership

#13

Ease of Business

Entity Types

Entity	Min Capital	Foreign %	Liability	Min Shareholders	Best For
Global Business Corporation (GBC)	1 USD	100%	Limited	1	Primary vehicle for international investors - 15% CIT with 80% foreign tax credit resulting in effective 3% rate. Requires substance in Mauritius.
Domestic Company (Ltd)	None	100%	Limited	1	Companies focused on the domestic Mauritian market or seeking local operations alongside GBC activities
Authorised Company	None	100%	Limited	1	Companies conducting business primarily outside Mauritius - lighter regulatory requirements but no access to DTA network
Protected Cell Company (PCC)	None	100%	Limited	1	Insurance, fund management, and structured finance - each cell's assets are legally segregated from other cells

Registration Steps

Engage a Management Company

Appoint a licensed management company (MC) in Mauritius to act as company secretary and registered agent - mandatory for GBC entities

1-3 days

~$1,500

Licensed Management Company

Apply for GBC License from FSC

Submit application to the Financial Services Commission for Global Business License with business plan and due diligence documents

5-15 days

~$500

FSC (Financial Services Commission)

Reserve company name

Apply for name reservation through the Corporate and Business Registration Department (CBRD)

1-2 days

~$10

CBRD (Corporate and Business Registration Department)

Incorporate the company

File incorporation documents (constitution, registered office, directors, shareholders) with CBRD

2-5 days

~$100

CBRD

1-3 days

Free

MRA (Mauritius Revenue Authority)

Open corporate bank account

Open a business account at a Mauritian bank with incorporation documents, GBC license, and due diligence files

5-15 days

Free

Commercial Bank

Total Estimated

43 days max$2,110

Tax Framework

Corporate Income Tax15%

Standard 15% CIT. GBC companies receive 80% partial exemption on foreign-source income, resulting in an effective rate of 3%. No capital gains tax. No withholding tax on dividends paid to non-residents.

VAT15%

Personal Income Tax0-20%

Capital Gains Tax0%

Dividend Withholding0%

Tax Treaties45 countries

Tax Incentive Zones

Freeport zone for warehousing, distribution, and light manufacturing with customs duty exemptions. GBC regime provides the primary tax incentive framework.

Labor Laws & Costs

$275/mo

Minimum Wage

$700/mo

Average Wage

45 hrs/week

Work Hours

20 days/year

Paid Leave

3 weeks/year

Severance

8% of salary

Employer Social Security

3% of salary

Employee Social Security

Required

Foreign Worker Permit

Foreign Worker Quota: Work permits issued by the Labour Division of the Ministry of Labour. GBC companies benefit from expedited processing through the EDB. Occupation permits combine work and residence authorization.

Visa & Immigration

Business Visa

Many nationalities can enter Mauritius visa-free for up to 90 days for business purposes. Others require a short-stay business visa from the Passport and Immigration Office.

3 weeks

Processing time

$500

Estimated cost

Occupation Permit (Investor Category)

Investor

Minimum USD 50,000 investment in a qualifying business. Grants 10-year combined work and residence permit. Family members can be included.

Premium Travel Visa

Remote Work

One-year visa for remote workers employed by foreign companies. No minimum income requirement but must demonstrate financial self-sufficiency. Renewable.

Work Permit Process: Occupation permit applications submitted to the Economic Development Board (EDB). Combines work and residence authorization in a single permit. Categories include investor, professional, and self-employed.

Business Environment

#13/190

Ease of Business Rank

4 days

Starting a Business

14 days

Registering Property

547 days

Enforcing Contracts

50/100

Corruption Perception

72%

Internet Penetration

MUR

Currency

UTC+4

Time Zone

GoodCould be betterHover a dot for the threshold and source. Sources: World Bank, Transparency International, ITU.

EnglishFrench

Investment Zones & Provinces

Ebene Cybercity

Tech Hub

Ebene, Plaines Wilhems District

Incentives

Modern IT and BPO campus infrastructureConcentration of GBC companies and professional servicesProximity to major banks and financial institutionsGovernment incentives for ICT companiesBilingual English-French workforce

Key Sectors

IT OutsourcingFinancial ServicesBPOFintechGBC Management

Concentration of services and talent in Ebene reduces setup time by 30-40% and operating costs versus standalone offices

Mauritius Freeport

Free Zone

Port Louis harbor area

Incentives

Customs duty exemptions on imports and re-exportsNo VAT on goods within freeport zoneStrategic location for Africa-Asia trade routesWarehousing, storage, and light manufacturing permittedSimplified customs procedures

Key Sectors

WarehousingDistributionRe-ExportLight ManufacturingSeafood Processing

Duty-free operations and strategic location between Africa and Asia reduce logistics and warehousing costs by 25-35%

Moka Smart City

Tech Hub

Moka, Central Mauritius

Incentives

Smart city designation with government incentivesMixed-use development with offices, residences, and amenitiesSustainable infrastructure designProximity to University of Mauritius

Key Sectors

TechnologyEducationCreative IndustriesProfessional ServicesGreen Technology

Smart city incentives and modern infrastructure reduce long-term operating costs by 15-25% versus traditional commercial areas

Break-Even Analysis

Retail (months)

F&B (months)

Tech (months)

Manufacturing (months)

Services (months)

Typical Operating Costs in Mauritius

Per-person or per-unit costs. Multiply by your team size for total estimates.

Office Rent	$12	per sqm/month
Skilled Worker Salary	$1,000	per 1 worker/month
Unskilled Worker Salary	$300	per 1 worker/month
Electricity	$0.14	per kWh
Business Internet	$30	per 1 connection/month
Est. Monthly Overhead (5-10 staff)	$7,000	total/month

Sources: World Bank Open Data, ILO, Numbeo Cost of Living Index, local government publications. Salaries reflect market averages and may vary by city, industry, and experience level. Last updated 2025.

Break-Even Calculator

Total Investment (USD)

Monthly Revenue (USD)

Monthly Costs (USD)

Tax rate applied: 15% (corporate rate)

months to break even

$6,800

monthly net profit

163.2%

annual ROI

$106,000

total cost to break even

Break-even progressFast recovery

Next Steps

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Key Considerations for Foreign Investors

GBC companies enjoy an effective 3% tax rate (15% CIT with 80% foreign tax credit) - one of the most competitive rates for legitimate international business

Gateway to Africa with 45+ double taxation agreements including strong treaties with India, South Africa, and most African economies

Substance requirements are strictly enforced - GBC entities must have local directors, office space, and demonstrate real decision-making in Mauritius

Ease of doing business rank 13 globally - the highest in Africa and among the highest for small island economies worldwide

No capital gains tax and no withholding tax on dividends paid to non-residents make Mauritius attractive for holding company structures

Bilingual English-French workforce provides natural bridge to both Commonwealth and Francophone African markets

Time zone (UTC+4) allows same-day business with both Asian and European markets - 4 hours ahead of London, 5.5 hours behind Mumbai

Last updated: 2025-Q4

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Start a Business in Mauritius

Entity Types

Registration Steps

Tax Framework

Labor Laws & Costs

Visa & Immigration

Business Environment

Investment Zones & Provinces

Break-Even Analysis

Next Steps

Legal & Registration

Financial & Tax

Operational

Immigration & Visas

Key Considerations for Foreign Investors

Start a Business in Mauritius

Entity Types

Registration Steps

Tax Framework

Labor Laws & Costs

Visa & Immigration

Business Environment

Investment Zones & Provinces

Break-Even Analysis

Next Steps

Legal & Registration

Financial & Tax

Operational

Immigration & Visas

Key Considerations for Foreign Investors