New Zealand Mauritius is a premier international business centre located in the Indian Ocean.

The island, which is of volcanic origin, covers an area of 1,800 sq. km.

The population of the Island is approximately 1,200,000 made up principally by people of European, African, Indian, and Chinese origin. Mauritius takes pride in the fact that these different cultures coexist in peace and succeed in creating a cultural entity that is distinctly Mauritian. The British ruled Mauritius for 158 years until 12 March 1968 when it became an independent country within the Commonwealth.

Mauritius has attracted more than 9,000 offshore entities, many aimed at commerce in India and South Africa. The credibility of Mauritius for offshore investments has been solidified by adherence to the new international requirements involving combating financial terrorism and money laundering. This has facilitated Mauritius to enjoy a reputation as a trustworthy, well regulated offshore centre with guaranteed confidentiality.

English is the official language. However, the Mauritian population is largely bilingual, being equally fluent in English and French. Creole is also spoken and understood by everyone. And the currency of Mauritius is – Mauritian Rupee (MUR).

Types of Companies

  • MAURITIUS GBC I COMPANY (Tax Resident – Treaty Access)
  • MAURITIUS GBC II COMPANY (Non Tax Resident – No Treaty Access)

Our Services

We provide advice on the most appropriate ownership structure, choice of license and business activity and assist with preparation of the all necessary documents for the company formation.

Highlights of Mauritius

  • Business in Mauritius can be conducted internationally.
  • Its legislation is based on the Common (English) Law.
  • A company incorporated in Mauritius can be 100% foreign owned with no minimum capital.
  • No Capital Gains or withholding taxes levied.
  • No limit on the carrying forward of tax losses.
  • Interest received on deposits in Mauritian bank accounts are tax exempt.
  • Inheritance tax, gift, and estate taxes are not applicable.
  • No stamp duties, registrar duties, or levies.

General Information

Type of Company



Companies Law Hybrid Hybrid
Corporate Taxation Varies from 0% to 3% Nil
Double Taxation Treaty Access Yes No
Minimum Director Two (Local Required) One
Minimum Shareholder One One
Company Secretary Yes (Local Required) Optional
Bearer Shares Permitted No No
Corporate Shareholders Yes Yes
Corporate Directors No No
Disclosure of Shareholders No No
Disclosure of Directors No No
Corporate Seal Required Yes Yes
Annual accounts filing Yes No
Annual returns filing Yes No