Vehicles & Structures

The right structure for every purpose.

Mauritius offers a range of purpose-built corporate and fiduciary vehicles, each suited to different ownership structures, tax profiles and operational needs. We advise on, form and administer each of them.

GBC

Global Business Company

A company incorporated under the Companies Act 2001 and licensed by the Financial Services Commission. It is tax-resident in Mauritius and benefits from the country's extensive network of Double Taxation Avoidance Agreements.

Taxation

Mauritius corporate tax at 15%, with an 80% partial exemption on qualifying foreign-source income such as dividends, interest and royalties, which can bring the effective rate as low as 3%. DTAA benefits available. (Final tax treatment depends on the activity and qualifying conditions.)

Can be licensed by the FSC for regulated activities (investment dealer, collective investment scheme, fund manager, payment services and more)
At least two resident directors in Mauritius
A bank account maintained in Mauritius
Demonstrable substance, board meetings and management in Mauritius
Audited accounts filed annually and an annual general meeting

Best suited for: Holding companies, investment vehicles, trading entities, funds, private-equity structures and any structure requiring DTAA access.

Authorised Company

A Mauritius vehicle for non-residents whose management and control is exercised outside Mauritius. It is not tax-resident and does not benefit from DTAAs, but is simple, fast to incorporate and cost-effective to maintain.

Taxation

Not tax-resident in Mauritius; taxed only on Mauritius-source income.

Majority of shares held by non-citizens of Mauritius
Business conducted principally outside Mauritius
Effective management outside Mauritius
A licensed Registered Agent in Mauritius
Annual Financial Summary filed with the FSC

Best suited for: Trading companies, procurement vehicles, consultancy entities and clients seeking a lean, low-cost Mauritius presence without DTAA access.

Domestic

Domestic Company

A standard Mauritius-resident company incorporated under the Companies Act 2001, fully tax-resident and subject to the oversight of the Mauritius Revenue Authority.

Taxation

Fully tax-resident in Mauritius; corporate tax at 15%.

Genuine local operations in Mauritius
Supervised by the Mauritius Revenue Authority (MRA)

Best suited for: Businesses with genuine local operations, SMEs, professional-service firms and entities requiring a local Mauritius presence.

Trust

Mauritius Trust

Governed by the Trusts Act 2001, a highly flexible vehicle for asset protection, wealth planning and succession. The settlor transfers assets to a trustee, who holds and manages them for the beneficiaries.

Discretionary or fixed entitlements
Beneficiaries may include the settlor or future generations
Protection from forced-heirship claims in many jurisdictions
May hold shares, real estate, investments and bank accounts

Best suited for: High-net-worth individuals, family succession planning, asset protection and cross-border estate planning.

Foundation

Introduced under the Foundations Act 2012, a hybrid between a company and a trust, well suited to clients from civil-law backgrounds more familiar with the foundation concept than the common-law trust.

Separate legal personality
Combines features of a company and a trust
Suited to civil-law jurisdictions
Useful for philanthropy and family governance

Best suited for: Wealth planning for clients from France, Belgium, Luxembourg and other civil-law countries; philanthropic vehicles; family governance.

Not Sure Which Structure Fits?

Tell us about your objectives and our team will recommend the vehicle best suited to your circumstances.

Contact Our Team