- The possibility of obtaining a tax credit of 80% of the standard tax rate (15%) for certain types of income.
- The right to use double tax treaties.
- No source tax.
- There is no capital gains tax.
- The possibility of complete exemption from tax.
Company registration in Mauritius from 2950€
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The cost of registering a company in Mauritius
Company GBC1
from 3600€
Preparation of constituent documents
Appeal to the financial commission for an activity permit
Legal address for the year
Secretary and agent service for a year
Payment of registration fee and state fees
The cost of the services of two local directors is not included and is discussed depending on the situation
Business plan development is also not included
CompanyКомпания GBC2
from 2950€
Preparation of legal documents
Appeal to the financial commission for an activity permit
Legal address for the year
Agent service for a year
Payment of registration fee and state fees
Business plan development is not included
Details of conducting international business through
a company registered in Mauritius
Mauritius
Mauritius is a small state on islands in the Indian Ocean, known for its beaches, lagoons and reefs.
Mauritius consists of several large and several small islands. The total area of the country is 2045 square meters. km The capital of Port Louis.
Mark Twain once wrote that Mauritius was first created, and then paradise. Figuratively speaking, this phrase makes sense. Mauritius is justifiably famous for its sapphire waters, snow-white beaches and luxurious resorts, and the average water temperature does not drop below 23 ° C all year round.
However, Mauritius boasts not only beaches, as you can go hiking in wooded and mountainous areas, as well as diving and snorkeling in the sea. Take a boat ride to the paradise islands and visit the botanical gardens and colonial plantation houses.
Mauritius is a fabulous gastronomic place.
Registering a company in Mauritius is a great way to get an effective tool for international tax planning and a great time.
Forms of companies in Mauritius
Types of Companies in Mauritius
There are three main categories of companies in Mauritius.:
The Mauritius Financial Services Commission is the regulatory body for the financial industry and authorizes the creation of certain types of companies, such as the Global Business License. An important factor in choosing the type of company in Mauritius is the tax regime.
Any company registered in Mauritius that plans to conduct business outside of Mauritius will be considered as carrying out global entrepreneurial activity, respectively, can apply to the Financial Services Commission for a "Global Business License" category 1 or category 2 license.
An application for a license of any category can only be submitted by companies approved by the Financial Services Commission (FSC).
Category 1 Global Business License (GBL1)
The company's goal is to conduct business outside of Mauritius. However, this company may also to some extent conduct business in Mauritius. An acceptable share of local business is the range of 10-15%.
GBL1 companies are Mauritius tax residents and may benefit from certain tax benefits. In order to take advantage of double tax treaties, a company with a GBL1 license must manage and control Mauritius.
Mauritian company with a global business license category I (Global Business Companies):
The company is granted a tax credit of 80% of the standard tax rate (15%) for the following types of income:
Category 2 Global Business License (GBL2)
The purpose of creating a company with a GBL2 category license may be to invest abroad, to produce products or services exclusively outside of Mauritius. GBL2 is exempt from taxes in Mauritius and cannot claim benefits under a double tax treaty.
Since January 2019, the global category 2 business license (GBC2) has been revoked, and companies previously licensed to use GBC2 will need to apply for permission to the Finance Commission as an authorized company to conduct international business. An authorized company will be required to file an income statement with the tax authority within six months after the end of the year. However, an Authorized Company will continue to be considered non-resident for tax purposes in Mauritius.
Category 2 Global Business License:
Сравнение лицензий GBL1 и GBL2
GBL1 | GBL2 |
Director legal entity is not allowed. | Director legal entity permitted. |
Collaboration with residents of Mauritius is permitted subject to prior approval by the regulatory authority. | Collaboration with residents of Mauritius is prohibited. |
It can conduct activities only in accordance with the business plan submitted to the Financial Services Commission of Mauritius when applying for a license. Subsequent changes must be notified to the Financial Services Commission of Mauritius. | Cannot conduct the following activities:
|
The terms of the license depend on the type of activity. | Standard license terms. |
An audit of financial statements is required within 6 months after the end of the reporting year. | Submission of financial statements is required within 6 months after the end of the reporting year. |
Must state the declared capital, which is the sum of the nominal value of any nominal shares and any premium paid in respect of these shares. | Must state the declared capital, which is the sum of the nominal value of any nominal shares and any premium paid in respect of these shares. |
A resident of Mauritius may own a company. | A resident of Mauritius cannot own a company. |
The company must have at least 2 directors and both must be residents of Mauritius. | The company must have at least 1 director without restriction of nationality. There may also be a director legal entity. |
The company must have a secretary - an individual resident in Mauritius or a legal entity with an appropriate license. | There is no requirement for a secretary. |
Must have an office in Mauritius and staff. | Mandatory presence of a legal address in Mauritius. |
Obligation to have a registered agent in Mauritius. | Obligation to have a registered agent in Mauritius. |
It is necessary to hold an annual meeting of shareholders. | It is necessary to hold an annual meeting of shareholders. |
The income tax rate is 15%. The tax may be reduced by the amount of tax paid in another country, but not more than 80%. | He is not a resident for tax purposes and, therefore, cannot claim exemption from double taxation in accordance with double tax treaties in force in Mauritius. Mauritius tax is not paid. |
Payments of interest and royalties are not taxable. | No tax. |
No capital gains tax. | No capital gains tax. |
Company registration steps
After reserving the company name in the Register of Companies and paying the fee, the following documents must be submitted to the Financial Services Commission:
Company registration steps
After reserving the company name in the Register of Companies and paying the fee, the following documents must be submitted to the Financial Services Commission:
Company Annual Obligations in Mauritius
Соблюдение Вашей конфиденциальности важно для нас. По этой причине, мы разработали Политику Конфиденциальности, которая описывает, как мы используем и храним Вашу информацию. Пожалуйста, ознакомьтесь с нашими правилами соблюдения конфиденциальности и сообщите нам, если у вас возникнут какие-либо вопросы.
Под персональной информацией понимаются данные, которые могут быть использованы для идентификации определенного лица либо связи с ним.
От вас может быть запрошено предоставление вашей персональной информации в любой момент, когда вы связываетесь с нами.
Ниже приведены некоторые примеры типов персональной информации, которую мы можем собирать, и как мы можем использовать такую информацию.
Какую персональную информацию мы собираем:
Как мы используем вашу персональную информацию:
Мы не раскрываем полученную от Вас информацию третьим лицам.
Исключения:
Мы предпринимаем меры предосторожности — включая административные, технические и физические — для защиты вашей персональной информации от утраты, кражи, и недобросовестного использования, а также от несанкционированного доступа, раскрытия, изменения и уничтожения.
Для того чтобы убедиться, что ваша персональная информация находится в безопасности, мы доводим нормы соблюдения конфиденциальности и безопасности до наших сотрудников, и строго следим за исполнением мер соблюдения конфиденциальности.