Mauritius Holding Company Setup

Mauritius is a preferred jurisdiction for holding companies due to its stable regulatory environment, investor-friendly policies, and internationally recognized financial framework. It offers advantages such as no capital gains tax, favourable treatment of qualifying foreign dividends, no withholding tax on dividends paid to non-resident shareholders, access to an extensive Double Taxation Avoidance Agreement (DTAA) network, and an OECD-compliant business environment.

The most commonly used vehicle for a Mauritius Holding Company is a Global Business Company (GBC). A GBC is a Mauritius tax-resident entity that can access treaty benefits, provided it meets the required substance conditions and obtains a Tax Residence Certificate (TRC). An Authorised Company (AC), on the other hand, is generally treated as non-resident and is not eligible for most treaty benefits.

No, Mauritius does not impose capital gains tax on the disposal of shares or investments. This makes Mauritius an attractive jurisdiction for holding companies involved in long-term investments, acquisitions, restructuring activities, and investment exits, as gains from the sale of qualifying assets are generally not subject to capital gains taxation.

Foreign dividends received by a Mauritius Holding Company may qualify for an 80% partial exemption, resulting in an effective tax rate of approximately 3%, subject to meeting the required conditions. Companies may also benefit from foreign tax credit mechanisms where applicable, helping reduce the overall tax burden on international income streams.

No, Mauritius generally does not levy withholding tax on dividends distributed by a Mauritius company to non-resident shareholders. This allows investors to efficiently repatriate profits from the holding company structure without additional dividend withholding obligations.

A Tax Residence Certificate (TRC) is an official document issued by the Mauritius Revenue Authority confirming that a company is considered a tax resident of Mauritius. The TRC enables a Mauritius Holding Company to claim benefits under applicable Double Taxation Avoidance Agreements (DTAAs), provided the company satisfies the necessary economic substance requirements.

A Mauritius Holding Company must maintain adequate economic substance to qualify for tax residency and treaty benefits. This generally includes having resident directors, maintaining a registered office in Mauritius, keeping accounting records locally, maintaining a Mauritius bank account, conducting core activities from Mauritius, and demonstrating adequate operational expenditure and decision-making within the jurisdiction.

Yes, a Mauritius Holding Company structured as a GBC can access Mauritius’s extensive treaty network if it meets the required substance conditions and obtains a Tax Residence Certificate. Mauritius has signed more than 45 Double Taxation Avoidance Agreements (DTAAs), allowing companies to structure cross-border investments efficiently.

Yes, Mauritius allows 100% foreign ownership of Holding Companies. International investors, multinational groups, and private investors can fully own a Mauritius GBC without local shareholder requirements, making it a flexible jurisdiction for global investment structures.

Yes, a Mauritius GBC must be administered through a licensed Management Company approved by the Financial Services Commission (FSC). The Management Company assists with incorporation, regulatory filings, compliance management, registered office services, and ongoing administration of the holding company.

The typical timeline for setting up a Mauritius Holding Company is approximately 3–6 weeks, depending on the complexity of the structure, documentation readiness, regulatory approvals, and bank account opening procedures. The Tax Residence Certificate (TRC) is generally obtained after the company establishes the required substance in Mauritius.

The Mauritius Holding Company Registration process generally requires documents such as the FSC application, company constitution, ownership structure chart, business plan or investment strategy, KYC documents of shareholders and directors, source of funds information, beneficial ownership details, professional references, and registered office information.

Yes, holding investments in India and African markets is one of the common uses of a Mauritius Holding Company. Due to its international financial centre status, treaty network, and strategic location between Asia and Africa, Mauritius is widely used for structuring foreign direct investments and regional holding arrangements.

Yes, a Mauritius Holding Company can be used to hold intellectual property rights, real estate investments, and other strategic assets. Such structures are commonly used for asset protection, investment management, licensing arrangements, and ownership of assets through specialized entities or SPVs.