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Mauritius - Global Business Licence II.
Location: In the Indian Ocean to the east of Madagascar
Status: Parliamentary democracy
Area, sq.km: 1860
Population: 1.3 million (2013 July)
Capital: Port Louis
Business language: English
Currency: Mauritius Rupee (MUR)
Time zone: GMT + 3


Advantages: Zero tax rate on net profits of offshore activities
Disadvantages: No access to DTTs
Method of incorporation/registration: The Memorandum and Articles of Association must be signed by the  subscribers. The subscriber must be a local person licensed for the purpose.
Company legal form: Global Business Licence II.
Company status: Non resident corporation
Source of corporate legislation: Companies Act, 2001
Possible suffixes to company name: Limited, Ltd., Corporation, Corp., Societe Anonyme, S.A.
Restrictions on company name:  
Time required for incorporation: 3-4 weeks
Number of directors: 1
Number of shareholders: 1
Capitalisationl: No minimum requirements
Accounting / reporting requirements: Accounts not required, but documents of transactions must be kept.
Type of shares: Registered
Annual tax and duties: 200 USD
Annual meeting: Required each calendar year
What information is available on the public file: Registered office, registered agent, Memorandum & Articles of Association
Non-public information: Directors and shareholders
Information publicly available: Registered office, registered agent, Memorandum & Articles of Association. No publicly available record of directors and shareholders.
Disclosure of beneficiaries: No publicly available record of benefiacial owners.
Registered office: Local registered office is required by law.
Registered secretary / agent: Not required by law.

COMPULSORY COSTS (payable prior to registration)

Incorporation fee: 390 USD
Notarial certification: 100 USD
International authentication (Apostille): 150 USD
Legal expenses, filing fees and stamp duties: 100 USD
Issuing of share certificates and initial minutes and forms: 150 USD
Corporate seal: 50 USD
Courier fees: 50 USD
Subtotal: 990 USD
Registered office and registered agent: 990 USD
Annual tax and duties: 200 USD
Due diligence checking fee:  100 USD
Subtotal: 1290 USD
Total: 2280 USD

* The annual fees for the first year of the company's existence are payable prior to incorporation. Subsequently the amount of 1290 USD is payable annually beginning from the 1st of January of next year. Non-payment of the annual fees results in deletion from the Companies Registry.

The amount of 2280 USD includes the following services: formation of the company, duties payable to the local authorities for the incorporation of the company, Certificate of Incorporation with Apostille, provision of Memorandum Articles of Association authenticated by Registrar, Appointment of First Directors with Notary Public authentication, Share Certificates, initial minutes, provision of registered office and registered agent for 1 year, annual tax for the 1st year, two company seals, luxury leather corporate kit, courier delivery to Laveco office. The price contains no hidden costs!

Nominee Director (private person): 890 USD
Nominee shareholder: 295 USD
Certificate of Incumbency: 330 USD
Power of Attorney with Notarial Certification: 390 USD
Notarial Certification or Apostille: 160 USD
Certificate of Good Standing: 395 USD
In cases where the total number of attorneys, shareholders and beneficiaries in a company is more than 5, a supplement of 100 USD will be payable for each additional person.