Mauritius Company Formation for UAE Residents
How to set up and run a Mauritius company while based in Dubai or elsewhere in the UAE.
Setting up a Mauritius company while based in the UAE is a routine part of using Mauritius as a base for Africa, Asia and Indian Ocean-facing business. Most of the incorporation process, from name reservation to filing the constitution, can be completed remotely, with an FSC-licensed management company handling filings on your behalf. The right structure depends on where your activity and management actually sit, not only on where you happen to live.
A Domestic company suits business carried out in or with Mauritius and pays the standard 15% corporate tax rate. A Global Business Company suits cross-border activity and can access an 80% partial exemption on specified foreign income, but only where genuine substance is maintained in Mauritius: core income-generating activities, adequate qualified staff and proportionate expenditure. An Authorised Company suits an owner who keeps central management and control outside Mauritius, for example continuing to run the business personally from the UAE; it is taxed only on Mauritius-source income but has no access to Mauritius's tax treaties.
Opening a bank account from abroad follows the bank's own know-your-customer process and cannot be guaranteed in outcome or timing. The double taxation agreement between the UAE and Mauritius, in force since 2019 on the UAE side and 2020 on the Mauritius side, can also be relevant depending on the structure chosen. Each of these points needs to be reviewed against your individual circumstances before you incorporate.
What Matters When You Incorporate from the UAE
Remote incorporation from the UAE
The core steps of forming a Mauritius company, name reservation, drafting the constitution, filing with the Registrar of Companies, and applying for an FSC licence where required, can be completed without travelling to Mauritius. Your management company handles filings locally while you provide instructions, signed documents and identification from Dubai or elsewhere in the UAE, subject to standard verification requirements.
Resident director and substance for a Global Business Company
A Global Business Company is tax resident in Mauritius and can access the 80% partial exemption on specified foreign income, but only where substance conditions are met: core income-generating activities carried out in Mauritius, an adequate number of suitably qualified staff, and expenditure proportionate to the company's activities. A UAE-based owner typically appoints a resident director and administrator to help satisfy these conditions.
Bank account from abroad
Opening a Mauritius bank account while resident in the UAE is possible but goes through the bank's own know-your-customer process: certified identification, proof of address, a description of business activity and evidence of the source of funds. Banks assess each application individually, so approval, account type and timing cannot be guaranteed and should be treated as case-by-case.
The UAE-Mauritius double taxation agreement
The double taxation agreement between the UAE and Mauritius has been in force since 1 September 2019 on the UAE side and 1 February 2020 on the Mauritius side. It can be relevant to how income flowing between a UAE-connected owner and a Mauritius company is treated, and to relief from double taxation, subject to the facts of each case and professional review.
Where the company is managed matters
For a Global Business Company, tax residence and access to the 80% partial exemption depend on activities and management genuinely taking place in Mauritius, not only on the place of incorporation. An Authorised Company works the other way: it is treated as non-resident for tax because central management and control sit outside Mauritius, and it is taxed only on Mauritius-source income.
Choosing a Company Type
Domestic company
A domestic company is tax resident in Mauritius, pays the standard 15% corporate tax rate, and suits a business that trades in or with Mauritius directly, for example holding local assets, employing staff in Mauritius or invoicing Mauritius-based clients. It does not carry the substance requirements or FSC licensing that apply to global business activity, but it also does not offer the partial exemption available to a properly substantiated Global Business Company. Value-added tax at 15% applies once annual turnover passes MUR 3 million. A UAE resident can be a director and shareholder of a domestic company, subject to standard company law requirements.
Global Business Company (GBC)
A GBC is designed for cross-border activity, for example holding investments, providing management or intellectual property services across several countries, or channelling regional business through Mauritius. It is tax resident in Mauritius and licensed by the Financial Services Commission, administered through an FSC-licensed management company. It can benefit from an 80% partial exemption on specified foreign income, sometimes described as an effective rate close to 3%, but only where substance conditions are met: real activity, qualified staff and proportionate expenditure in Mauritius. A GBC is also the structure that gives access to Mauritius's network of 45 double taxation agreements in force (MRA, 2026), including the UAE-Mauritius treaty.
Authorised Company
An Authorised Company is treated as non-resident for Mauritius tax purposes because its central management and control sit outside Mauritius, which can fit a UAE-based owner who continues to run the business personally from the UAE. It is taxed only on Mauritius-source income, must file a return of income and a financial summary with the Mauritius Revenue Authority within six months of its year end, and must have an FSC-licensed management company as its registered agent. Because it is non-resident, it does not have access to Mauritius's double taxation agreements, an important trade-off against a GBC for a business that expects to rely on treaty relief.
How Formation Works, Step by Step
Confidential assessment
We review your objectives, where you and any co-owners are based, the intended business activity, and your banking and residence expectations, then discuss which company type, Domestic, GBC or Authorised, fits in principle, subject to further verification.
Structure and licensing plan
Based on the assessment, we set out the proposed structure, whether an FSC licence is needed for global business activity, the substance measures required for a GBC, and the documents you will need to provide from the UAE.
Name reservation and incorporation documents
We reserve the company name with the Registrar of Companies, prepare the constitution and supporting incorporation documents, and send them to you for signature, which can typically be completed and returned electronically or by courier from the UAE.
Filing, licensing and registered office
We file the incorporation documents, apply for the relevant FSC licence where required, and put in place the registered office and registered agent arrangements that Mauritius law requires for a Global Business Company or an Authorised Company.
Banking application
Once the company is registered, we support your bank account application with the required identification, proof of address, business description and source-of-funds documentation, while making clear that account approval and conditions are decided by the bank, not by us.
Ongoing compliance
After formation, the company has ongoing obligations, annual filings and accounting records, and, for a GBC, maintaining the substance that supports its tax treatment, which we can continue to administer as your management company on an ongoing basis.
Documents Typically Requested
- Valid passport copy for each director and shareholder
- Emirates ID copy, if resident in the UAE
- Proof of residential address, such as a recent utility bill or bank statement
- Curriculum vitae or business profile
- Description of the proposed business activity
- Evidence of the source of funds
- UAE trade licence copy, if you operate a UAE company
- Bank or professional reference, if requested by the bank or the FSC
Frequently Asked Questions
Can I form a Mauritius company without visiting Mauritius?
Most of the formation process, including name reservation, signing the constitution, and applying for an FSC licence where one is needed, can be completed remotely from the UAE, with documents exchanged electronically or by courier. Some steps, particularly certain bank account requirements or in-person verification requested by a specific bank, may still call for a visit or a video interview, so timing and requirements should be confirmed case by case rather than assumed to be fully remote in every situation.
Which company type should a UAE resident choose?
It depends on the activity and where management actually happens. A Domestic company suits business in or with Mauritius; a Global Business Company suits cross-border activity where you can meet the substance conditions for the partial exemption and want access to Mauritius's tax treaties; an Authorised Company suits a UAE-based owner who keeps management and control outside Mauritius and only needs a light non-resident structure. The right choice depends on individual circumstances and should be reviewed with us before incorporation.
Do I need a Mauritius-based director?
A domestic company can generally be directed by non-residents, subject to standard company law requirements. A Global Business Company, to meet the substance conditions behind its partial exemption, typically needs a resident director and local administration, since core income-generating activities and qualified staff must genuinely be present in Mauritius. An Authorised Company does not require Mauritius-based management, since by definition its central management and control sit outside Mauritius.
Can I open a Mauritius bank account while living in the UAE?
Yes, in principle, but each bank runs its own know-your-customer process, requesting certified identification, proof of address, a description of your business, and evidence of the source of funds. Approval, the type of account offered and how long it takes are decided by the bank and vary case by case, so we cannot guarantee an outcome or a timeline, only support the application with complete documentation.
Does the UAE-Mauritius tax treaty apply to my situation?
The double taxation agreement between the UAE and Mauritius has been in force since 1 September 2019 on the UAE side and 1 February 2020 on the Mauritius side, and it can be relevant to income flowing between the two jurisdictions. Whether and how it applies to a particular company or individual depends on residence, the type of income involved and the specific provisions of the treaty, which we review as part of your structuring.
What does "substance" mean for a Global Business Company?
Substance refers to the conditions the FSC and Mauritius tax law attach to the 80% partial exemption on specified foreign income: core income-generating activities must actually take place in Mauritius, the company needs an adequate number of suitably qualified staff, and its expenditure must be proportionate to its activities. Without meeting these conditions, the exemption, and any reference to an effective rate close to 3%, does not apply, so substance is planned and reviewed as part of setting up the company.
Will I owe Mauritius personal tax once I incorporate a company there?
Incorporating a Mauritius company does not, on its own, make you personally tax resident in Mauritius. Individual tax residence depends on separate tests, generally 183 days present in the income year, or 270 days over the current and two preceding income years, or domicile in Mauritius. If you remain a UAE resident and do not meet these tests, your personal tax position is assessed separately from the company's, subject to your individual circumstances.
Can my Mauritius company also hold my UAE free zone or mainland company?
A Mauritius company can hold shares in a UAE entity, subject to UAE rules on foreign or corporate shareholding, which vary by free zone or mainland jurisdiction and should be confirmed with the relevant UAE authority. On the Mauritius side, whether this fits a Domestic company, a GBC or an Authorised Company depends on where the group is managed and the nature of the income involved, which we assess as part of your structuring rather than assume in advance.