About This Guide
A comprehensive 2026 reference covering corporate establishment, taxation, banking, investment funds, digital assets, private wealth structures and residence in Mauritius. Covers the Global Business Licence, Authorised Company framework, 2026 legislative changes, substance requirements and practical implementation tools for international entrepreneurs and investors.
Mauritius has established itself as a credible Indian Ocean platform for cross-border investment, fund management, regional headquarters and private wealth administration. Its mixed legal system, extensive treaty network and specialist regulatory frameworks attract international entrepreneurs, family offices and institutional investors seeking a substantive operating base. This guide covers the full range of considerations relevant to establishing and operating in Mauritius: choosing the right legal vehicle, understanding the Global Business Licence and Authorised Company frameworks, navigating corporate taxation and the 2026 legislative changes, securing banking access, structuring investment funds, and meeting AML and transparency obligations. It also addresses trusts, foundations, digital assets, insurance structures, occupation permits and property-linked residence. Supported by a primary source register and practical decision tools including a Readiness Review, it is designed for international entrepreneurs, investors, companies, family offices and their professional advisers.