Foreigners can own 100% of a company in Mauritius and receive the same treatment as local investors. There are no exchange controls, and capital and profits can be sent abroad freely. Companies register with the Registrar of Companies, part of the Corporate and Business Registration Department (CBRD), and registration can be done online. Corporate income tax and VAT are both 15%.
Registration is the easy part. The harder parts come later: a small market, labour law that favours employees, strict environmental rules and slow work permits for foreign staff. Below, in the order you will need them, are company types, restrictions, registration steps and fees, tax, zones, banking and Chinese business groups, based on the 2025 MOFCOM country guide and official Mauritian websites.
Company types for Chinese businesses
After consulting local accountants and lawyers, the MOFCOM guide (2025 edition) names two main forms suited to Chinese companies:
| Form | Main documents | Notes |
|---|---|---|
| Local domestic company | Name reservation certificate; ID or passport and proof of address for directors and shareholders; notice of registered address; share capital and allotment | The most common form for Chinese firms; can be 100% foreign-owned |
| Foreign company (branch) | Copy of the parent company’s business licence, articles, list of directors and appointment of the chairman | Must appoint two people holding a Mauritian residence permit or long-term work permit as local agents |
| Global business company (GBL holder) | Apply to the Financial Services Commission (FSC) through a licensed Management Company | For companies doing business mainly outside Mauritius |
The FSC’s global business page says a company applying for a Global Business Licence (GBL) should pass the test of conducting business outside Mauritius, and that applications go through a Management Company of its choice. These are offshore structures, not a way to run a shop or factory locally.
Foreign ownership and restrictions
- Ownership: foreign individuals and companies can hold 100% and register with the Economic Development Board (EDB) for business licensing after incorporation. Major acquisitions in key sectors such as financial services, high-end manufacturing and strategic infrastructure need approval from the Prime Minister’s Office and other authorities.
- Property: foreigners need prior EDB approval to acquire property. Non-citizens can generally buy homes only through government-approved schemes; exceptions are apartments worth more than MUR 6 million in buildings over three storeys, or apartments in Smart City projects.
- Construction: under the Construction Industry Authority Act 2023, foreign individuals cannot take on construction contracts directly and must register a company. On projects more than 50% government-funded, local firms that commit to over 50% local labour get a 15% price preference; government projects over MUR 300 million are tendered by the Central Procurement Board.
- Capital: the MOFCOM guide lists no general minimum share capital. Banking licences require at least MUR 400 million paid-up. If the investor wants an Investor Occupation Permit, at least USD 100,000 must be transferred from abroad into the company; see Mauritius visas and work permits.
Registration steps
- Reserve a name with the Registrar of Companies and obtain the name certificate; approval is normally routine.
- Prepare documents on directors, shareholders, address and capital, as in the table above. You can do it yourself or use a local law or accounting firm.
- Register online through the CBRD Apply Online page to incorporate, get a Business Registration Number (BRN) and pay the trade fee. The MOFCOM guide says this can take three working days if there are no issues.
- EDB registration and business licences through the Mauritius Business Licensing Platform (business.edbmauritius.org).
- Tax registration with the Mauritius Revenue Authority (MRA): company tax number, VAT number and PAYE number.
- Sector permits: import, environmental, building and land-use permits as needed.
- Open a bank account, see below.
Annual registration fees (2026, CBRD)
| Company type | On time (MUR) | Late (MUR) |
|---|---|---|
| Small private company (turnover up to MUR 30 million) | 500 | 750 |
| Small private company (turnover MUR 30–100 million) | 2,500 | 3,750 |
| Private company (turnover over MUR 100 million) | 18,000 | 27,000 |
| Public company | 27,000 | 40,500 |
| Foreign company (branch) | 27,000 | 40,500 |
| Private company holding a GBL | 18,000 | 27,000 |
The annual fee is set by the Twelfth Schedule of the Companies Act 2001 and is due every year while the company stays registered. The MOFCOM guide’s figure of MUR 2,000 or 6,000 is outdated; follow the CBRD’s current table. Trade fees are charged according to the local-government trade classification; the CBRD trade-fee hotline is 202 0612.
Tax
| Tax | Rate and rules (MOFCOM guide, 2025 edition) |
|---|---|
| Corporate income tax | Flat 15%. Companies with gross income over MUR 10 million or taxable profit pay quarterly under the Advance Payment System (APS) |
| VAT | 15%; from 1 October 2025 the compulsory registration threshold fell from MUR 6 million to MUR 3 million turnover |
| Personal income tax | 2025/26: 0% up to MUR 500,000, 10% from MUR 500,001 to 1,000,000, 20% above; a 15% Fair Share Contribution applies to income above MUR 12 million |
| Customs duty | Mainly 0% and 15%; over 80% of goods are duty-free |
| Registration duty | About 5% on transfers of property, shares or land |
| Stamp duty | MUR 100–1,000 depending on the contract |
Monthly taxes such as VAT and PAYE are filed and paid by the 20th of the following month. The annual corporate return follows the accounting year; for a 1 January–31 December year it is due by 30 September of the next year. Filing is electronic through the MRA tax portal. For social contributions, employees earning under MUR 50,000 a month pay 1.5% CSG and employers 3%; above MUR 50,000 the rates are 3% and 6%. The National Savings Fund (NSF) is 1% for the employee and 3% for the employer.
Freeport, Smart Cities and the Jinfei zone
The MOFCOM guide says Mauritius has no special economic zones. The arrangements most relevant to Chinese firms are:
- Freeport: for warehousing, repackaging, light processing, simple assembly, re-export and cold storage. Incentives listed in the guide include exemption from corporate and dividend tax, duty and VAT exemption (for use within the freeport) and 100% foreign ownership. Confirm current tax treatment with the EDB.
- Smart City scheme: launched in 2015, with an 8-year corporate tax holiday, land transfer tax exemption and other incentives, subject to an EDB Smart City certificate.
- Jinfei Economic and Trade Cooperation Zone: 211 hectares near Port Louis, among MOFCOM’s first overseas cooperation zones in 2006, converted to a Smart City project in 2014. Companies in the zone get VAT and customs incentives under freeport rules.
Banking and money
- Foreign companies registered in Mauritius can open foreign-currency accounts, and no special tax applies to outward transfers. Foreigners can send all legal after-tax income abroad.
- Bank of China (Mauritius) in Port Louis, AfrAsia Bank and HSBC offer renminbi services, so Chinese firms can settle trade and investment in RMB.
- Loans usually require a locally registered company, an account with the bank and collateral.
- Guarantees issued by some foreign banks are not generally accepted; they need to be reissued through a local bank.
- Private currency exchange is illegal. In September 2020 the embassy warned of scams offering better-than-market rates; use banks or licensed exchange bureaus.
Employment basics
From January 2025 the minimum monthly wage for full-time employees is MUR 17,110. The basic working week is 45 hours; overtime Monday to Saturday is paid at 1.5 times, Sundays at 2 times and public holidays at 3 times. Mauritius has over 400 trade unions, labour law strongly protects employees, and dismissals often lead to costly compensation and court cases (MOFCOM guide). Foreign staff need work permits first; see the visa page.
Chinese business groups and the embassy’s commercial office
| Organisation | Details (MOFCOM guide) | Contact |
|---|---|---|
| Chinese Enterprises Association (Mauritius) | Founded September 2006; Bank of China (Mauritius) chairs it and the Jinfei zone company is secretary-general; 19 member companies | Silkroad, Riche Terre, Terre Rouge; (230) 650 9990 |
| Chinese Business Chamber (华商经贸专业联合会) | Founded June 1998, 300+ members; regular seminars on trade, tax and law | 1st Floor, TN Tower, 13 St. Georges Street, Port Louis; (230) 213 7888; cbcmauritius.com |
| Mauritius Chamber of Commerce and Industry (MCCI) | Founded 1850, 400+ member companies; import/export, certificates of origin and tariff information | 2nd Floor, Anglo-Mauritius House, 6 Adolphe de Plevitz Street, Port Louis; (230) 203 4830; mcci.org |
| Economic and Commercial Office, Chinese Embassy | The guide advises Chinese companies to register with it on arrival and join the Chinese Enterprises Association | Royal Road, Belle Rose, Rose Hill; (230) 467 4600; mu@mofcom.gov.cn; mu.mofcom.gov.cn |
The long-established Chinese Chamber of Commerce, founded in 1908, is covered on the Chinese community in Mauritius.
Common pitfalls
- Small market, high costs: few resources, weak supply chains, and material prices exposed to world markets and the exchange rate. Cost your projects carefully.
- Environment: setting up, starting production and operating all require strict environmental assessment and inspections.
- Bureaucracy: many steps, and work permits for foreigners are hard to get; hire local staff who know the process.
- Disputes: there is no dedicated commercial arbitration tribunal, and commercial cases mostly go to the Supreme Court. Put an arbitration clause in contracts; the International Arbitration Act 2008 can apply.
- Security: the MOFCOM guide notes many Chinese companies have suffered theft; secure sites and warehouses. See Mauritius safety.
For more on daily life see the Mauritius guide; for nearby Madagascar, compare registering a company in Madagascar.
References
- Country Guide for Outward Investment and Cooperation: Mauritius (2025 edition) (PRC Ministry of Commerce et al., 2025)
- Fees Payable to the Registrar (Corporate and Business Registration Department, 2026)
- Apply Online (Corporate and Business Registration Department, 2025)
- Global Business (Financial Services Commission Mauritius, accessed October 2026)
- Occupation Permit (Economic Development Board Mauritius, accessed October 2026)
- Reminder on currency-exchange fraud (Chinese Embassy in Mauritius, 2020)
- Ile Maurice: Deux jours de saveurs et de traditions à Port-Louis (L’Express (Mauritius), via AllAfrica, 24 October 2025)