Doing Business in Mauritius: the legal framework

Published on the

In order to encourage foreign investment on our island, the government acts as a facilitator, promoting a healthy and transparent policy and practice to incite investment, from the legal and procedural levels, to the responsibility of its institutions and authorities.

Company Laws

  • The "Business facilitation Act 2006’’-This law facilitates the administrative procedures for starting up new activities and buying property in Mauritius. This law allows for a temporary Occupation Permit to be granted to all non-resident investors, be it individual investors, professionals or pensioners by submitting an application to the Board of Investment (BOI).
  • The "Financial Services Act 2007" - This law applies to those companies which operate outside of Mauritius. The nature of these companies is the main factor which comes into play in this new law. Thus, a global business company that wants to submit an application for a permit must in fact be a "resident corporation that proposes to conduct business outside Mauritius". According to the same principle, call centers and free port activities do not qualify as global businesses under the FSA. Advisory services will be treated on a case by case basis.
  • The "Trust Act 2001" - A trust exists when a physical or moral person ("settlor") transfers the ownership of possessions to another person ("trustee"), who will then hold these possessions in favour of all person(s) ("beneficiary") or for any other purposes, including charitable causes. Non-resident trusts are not subjected to tax in Mauritius.
  • The "Insurance Act 2005"
  • The "Banking Act 2004"

For more details on the laws in Mauritius, click on this link:

Financial Services Commission:

Types of companies in Mauritius

In practice, the term "company" is usually used by the Mauritians to refer to the various forms of trading companies which can be created under the Company Act on 2001, whereas the term "company" is used to indicate a society, a general partnership or a limited partnership.

Types / Categories of company:

  • The "Companies Act 2001" governs various types and categories of companies:
  • "Private company": A company that cannot have access to public funding and whose associates must number less than 25.
  • "One Person Company": Sole ownership. It is mandatory that this category of company be private and made up of one physical member, who is also the sole manager of the company.
  • "Public company": A company that can have access to public funding, with an unlimited number of associates.
  • "Global company Business": A company engaged in the offshore sector (GBL1 and GBL2).

For further information regarding GBL1 & GBL2 companies,
click on

These companies can be:

  • "Limited by shares": the responsibility of the shareholders is limited to the amount of their contribution to the company.
  • "Limited by guarantee": the responsibility of each associate is limited to the amount of the guarantee, which they have pledged to contribute in the event of liquidation of the company.
  • Responsibility limited by shares and guarantee.
  1. Reasons to Invest in Mauritius
  2. Steps to create your company
  3. Doing Business in Mauritius: the legal framework
  4. Role of the Board of Investment

More Articles in : Expatriation

Our Files

Retire under the sun in Mauritius

You have been working for so many years…now that you’ve retired and saved enough, you are ready to make the most of it…Mauritius is your perfect (...)

Starting your business in Mauritius

Mauritius is known to be a paradise for tourists but also as an appropriate platform for foreigners willing to start their businesses. In fact, (...)

Finding a job in Mauritius

Besides its wonderful beaches and the heavenly beaches, Mauritius is an ideal setting to plan a professional career due to its political and (...)