The island of Mauritius is well-known for its astonishing mix of white sand sea shores, tenderly invigorated by perfectly clear turquoise waters of the Indian Ocean, the most elevated level of administration in lavish inns, affable local people, coral reefs, no toxic bugs, risky creatures, snakes – really, an island-story.

Official dialect is English. But French is more widespread among locals.

About 70 percent of the population is the Mauritius.

Mauritian rupee is the main monetary unit in the state.


  • No obligation to file returns;
  • Tax freedom;
  • Privacy;
  • Short time to start a business (up to two days);
  • The Hague Convention is ratified by Mauritius.
  • It is not necessary to be present in person to register a business.


There are two popular types of registrated firms: AC and GBL

AC firms

It will be excellent choice if:


  1. An individual who is not a Mauritius resident owns or controls the majority of the firm’s shares or interests.
  2. The following kinds of organizations will be involved in the actions proposed or carried out outside of Mauritius:
  • Firm with a GBS1 or GBS2 license issued before October 16, 2017;
  • AC authorized firm;
  • Firm with GBL license;
  1. It will be more effective if the firm is operated out of the country. Strategic decisions about the firm’s revenue-generating activities must be made outside Mauritius for it to be regarded managed outside Mauritius (decision-making center).

Prohibited activity for AC firms:

  • Financial services;
  • Banking;
  • As a professional participant, conducting the firm of owning, heading, or dealing with an investment fund or investment scheme;
  • Providing corporations with registered addresses, nominee services, directorate services, secretarial services, and other services;
  • Trusteeship functions are provided.

An approved organization will be considered to carry on its firm outside Mauritius despite its inclusion in the accompanying exchanges:

  • opening and keeping a foreign currency bank account;
  • investing in any assets listed on the stock exchange;
  • holding GBL Corporation shares, securities, or transactions;
  • Doing business in Mauritius with a management license holder, a practicing lawyer, a law firm, or a competent auditor.

Some information about taxes

AC firms are considered as non residents for goals of taxation, because of the effective management of the organization outside the Mauritius. (according to the income tax law)

But the Mauritius Revenue Authority continues to register these enterprises. They are also required to file annual tax returns.

Once a year, the licensed firm must file to the Financial Services Commission a financial summary (abbreviated balance sheet).This report should be documented inside a half year of the monetary year’s end date.

The authorited firm also must have its own registered specialist.

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