Opening a company in Mauritius: locals, foreigners, freelancers and digital nomads

At a glance: Private company with no minimum capital, registered online with the Registrar of Companies in 1 to 3 days for about MUR 3,200 (about 60 euros), or a Global Business Company licensed by the FSC in 2 to 4 weeks, 15 percent corporate tax, VAT from MUR 3 million, free Premium Visa. Legal forms. Individual business (sole trader) with a business registration card. Private company limited by shares (Ltd) under the Companies Act 2001: no minimum capital, one shareholder, one director ordinarily resident in Mauritius, no audit for small companies. The Global Business Company (GBC) is licensed by the Financial Services Commission (FSC) with Mauritian substance (two resident directors, a licensed management company, audit) and treaty access; the Authorised Company is managed from abroad and non-resident for tax. Registration. Registrar of Companies, online through the CBRIS portal: incorporation about MUR 3,200, annual fee about MUR 2,500 to 3,000, no notary, constitution optional; the registration number and Mauritius Revenue Authority (MRA) notification follow in one to three days. A GBC adds FSC fees (about USD 500 processing, about USD 2,000 a year) and a management company (USD 3,000 to 6,000 a year). Total for a domestic Ltd: MUR 5,000 to 30,000 (about 100 to 570 euros). Taxes 2026. Corporate tax 15 percent; 80 percent partial exemption on foreign dividends, interest and similar streams (effective 3 percent), 3 percent on export of goods. Add-ons: a CSR fund of 2 percent and a 2 percent climate levy above MUR 50 million turnover. No withholding on dividends; interest 15 percent, royalties 10 to 15 percent. VAT 15 percent, compulsory above MUR 3 million turnover (about 57,000 euros) and for consultants and other listed professions. Personal tax since July 2025: 0 percent to MUR 500,000 (about 9,500 euros), 10 percent to 1 million, 20 percent above; foreign income is taxed only when remitted. Freelancers and the self-employed. Register as an individual business with the Registrar of Businesses (card from about MUR 100 a year, online), get an MRA tax account number and file an annual return with quarterly advances. Sole traders with turnover up to MUR 10 million may elect a presumptive tax of 1 percent of gross income. Social cover is only the Contribution Sociale Generalisee (CSG), about MUR 150 a month (about 3 euros). Foreigners. 100 percent foreign ownership in nearly every sector (real estate needs approval), but one resident director is required, two for a GBC. Residence runs through the Economic Development Board (EDB): the Investor Occupation Permit needs USD 50,000 (about 43,000 euros) transferred into the company and lasts ten years; the Self-Employed Occupation Permit needs USD 35,000; the Professional Occupation Permit a salary of at least MUR 30,000 a month; a scheme property from USD 375,000 also gives residence. Banks apply full KYC on non-residents and take four to eight weeks. Branch of a foreign company. A foreign company with a place of business registers as a branch with the Registrar within one month: certified and translated incorporation documents, a registered office and an authorised agent resident in Mauritius; fees around MUR 13,500 at registration and annually. Taxed at 15 percent on Mauritian-source profits, no branch profits tax or withholding on remittances. Foreign groups prefer a Ltd, a GBC or an Authorised Company. Digital nomads. Yes: the Premium Visa, free of charge, online through the EDB, valid for more than six months and up to one year, renewable, for remote workers and retirees with income and main place of business abroad; proof of accommodation, return ticket and insurance, in practice about USD 1,500 a month (about 1,300 euros) plus USD 500 per dependant. Foreign income is untaxed unless remitted to a Mauritian bank account; tax residence after 183 days. Shorter stays use a tourist visa of up to 180 days a year. Changed recently. Climate responsibility levy of 2 percent (July 2024); personal tax simplified to 0, 10 and 20 percent with a 15 percent fair share contribution above MUR 12 million (July 2025); corporate fair share contribution of 5 percent above MUR 24 million (July 2025); VAT threshold cut to MUR 3 million (2025); VAT on foreign digital services (1 January 2026); alternative minimum tax for hotels, insurers and telecoms (July 2026). Figures checked October 2026 from the Registrar of Companies, the Mauritius Revenue Authority, the Financial Services Commission and the Economic Development Board, with PwC and Mauritian management-company summaries; thresholds and fees change yearly. Confirm with a licensed adviser in Mauritius before you file.