With a sophisticated legal, accounting and banking infrastructure, total exemption from all forms of local taxation and a high level of anonymity, Mauritius has been a popular choice for overseas business persons and their corporations for many years.

Incorporation Procedure

Incorporation takes up to 3 days. Initially a name search will be conducted before the registration is submitted. We will let you know if your preferred name is not available and may offer some alternatives.

Share Capital

A Mauritius IBC (known as a GBC2 or Global Business Company Category 2) is precluded from issuing bearer shares. Shares cannot be offered to general public and the IBC cannot conduct banking or insurance business or own/manage a collective investment fund. The share structure, however, can be flexible. There is no minimum capital requirement although at least one share must be issued and paid up. Types of shares allowed consist of registered, preferred, redeemable, and fractional shares. Shares may be issued with or without par value. Also, redeemable preference shares may be issued

Director, Shareholder & Secretary

A minimum of one director and one shareholder is required. The names of these company officials will not appear on the public records. There is no requirement to appoint a secretary. A Mauritius IBC must have a registered office and a registered agent in Mauritius.

Annual requirements

There is no requirement to file annual audited accounts. However, there is a requirement to file a financial summary with the Financial Services Commission.


A Mauritius International Business Company (IBC) is not subject to tax in Mauritius. However, an annual government fee (payable to the Financial Services Commission) and an annual registration fee (payable to the Registrar Of Companies) are required.

To read this article in full, please click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.