Establishing a company in Mauritius

Mauritius is without doubt one of the world’s most exotic locations, a tiny island state in the heart of the western regions of the Indian Ocean, roughly 2,000 km east of Africa. Its closest neighbors are Madagascar some 800 km to the west, and the French island of Réunion. Portuguese sailors officially discovered the island in 1507, and later it was held by the Dutch and finally the British. It gained its independence in 1968, yet still remains a republic of the British Commonwealth. Its official languages are Mauritian creole, French and English, a benefit to businesses there. In recent years Mauritius has drawn in more and more foreign investments, mostly by developing a wide financial services sector and creating an easy business environment for global corporations. 

Mauritius holds claim to magnificent beaches, coral reefs and dense forests, as well as volcanic landscapes dotted with black basalt rock. In recent decades luxury resorts have sprouted along the pastoral island coasts, bringing in tourists from around the globe. Tourism is based on a classic tropical island appeal, the climate is hot and humid year-round. The seasons are the reverse of those in Israel as the country is located in the Southern Hemisphere.

The population of Mauritius is incredibly diverse due to its locations and various factors that arose throughout its history. They are primarily Indian, African, Chinese and even European descendants, and most speak either English or French. The country is a parliamentary republic, its area is 2,040 km2 and its capital is Port Louis.

  • The island of Mauritius was the only home of the Dodo – a mid-sized flightless bird that fed on fruits and pips. It became extinct roughly 80 years after the island was discovered and settled. It is still very much identified with the state and the human capacity for destruction of local species.
  • During the period of illegal immigration to Palestine before the establishment of the State of Israel, the British controlled both the island and the Land of Israel, using Mauritius as a holding point for Jews attempting to flee Europe and caught on ships en route to the Israeli coast.
  • Due to its virginal white beaches, unique climate and rich vegetation, the author Mark Twain was quoted saying that God first created Mauritius and then made Eden in its image.

In the last few years the island has drawn to it over 9,000 international business entities that have registered there, the majority of which conduct trade in India and South Africa. The banking sector alone brings in a billion USD in investments.

Its economy has grown in leaps and bounds since its days as an agriculture and labor-based economy. Growth rate since gaining its independence is impressive, and recently Mauritius has invested many resources to develop its tourism and financial sector. GDP is 20 billion USD and per capita income is 15,000 USD. Local currency is the Mauritian rupee. It main areas of activity are tourism, financial services, textiles and sugar. The telecommunications infrastructure and regulation policies are very advanced; this facilitate an easy and efficient registration process, with tax laws differing in relevance to the type of company being established.


Type of company

GBC II – Global Business Company type 2

Relevant Companies Law

The Companies Act 2001


Law requires companies to provide a local office address

Language of original incorporation documents


Finance and Taxation



Corporate tax rate


Standard share capital

100,000 USD

Office Holders

Company Secretary (Secretary)

Obligation to appoint company secretary

Not required

Obligation to appoint local secretary


Type of entity that may function as company secretary



Obligation to appoint company director


Obligation to appoint local company director

Not required

Minimum number of directors


Type of entity that may serve as company director

Individual and/or company


Obligation to register shareholders


Obligation to register local shareholders


Minimum number of shareholders


Type of entity that may register as shareholder

Individual and/or company

Type of shares

Registered shares

Accessibility of Information

Company registrar

Information regarding office holders is not accessible to the public

Annual Assembly and Reporting

Obligation to hold annual assembly

Not required

Obligation to prepare financial reports


Obligation to submit financial reports


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