How to Start a Limited Liability Partnership in Mauritius

Limited Liability Partnership in Mauritius

It’s no secret that Mauritius has evolved into a global business center located in the Indian Ocean, which has been enjoying unprecedented growth and socio-economic development over the past 20 years. It has user-friendly a politically stable, democratic nation which welcomes foreign and domestic investors and businesses. Their business and foreign policies provide a safe and reliable environment for businesses around the world to set up a company in Mauritius. Mauritius government actively encourages foreign direct investment (FDI) and offshore company formation in the nation, which is supported by the Board of Investment. The government has prepared a framework which is beneficial for the business sector of the country, providing them with a wide range of incentives user-friendly legislation, investment benefits, and other measures to ensure safety and secured business activities.

Advantages of Starting a Company in Mauritius

Mauritius is a rare example of social peace and unity in a multi-cultural society. The country has experienced political stability from the time of its independence in 1968. The legal norms and exclusive market conditions attract many investors to open their business in Mauritius. There are many other key factors like:

  • Mauritius has a democratic government and a pleasant political environment
  • The nation has excellent infrastructure and is well connected by road, water, and air
  • It offers individuals a lucrative tax regime – inheritance tax, capital gains tax, and customs duty
  • It has a literacy rate is over 80%, as a result of which the workforce is highly qualified and trained
  • The government of Mauritius has enacted numerous policies in order to protect foreign investors and their investments
  • There is a free market economy
  • Mauritius is a very exquisite place to start their first venture
  • The capital requirement to incorporate a company in Mauritius is minimal

Procedure of Forming a Limited Liability Partnership in Mauritius

For a foreigner, registering a limited liability partnership (LLP) would take the following steps:

  1. A limited liability partnership in Mauritius requires at least 2 partners, who can be non-residents and limited partners.
  2. The minimum capital requirement is merely US$1 for each partner.
  3. But the business needs to have a manager who is a resident of Mauritius.
  4. After fulfilling these requirements, you need to apply for a business license. The business license can either be a GBC1 (offshore company) or GBC2 (international company) license. If this is not obtained, the partners will be subjected to ‘Mauritius personal income tax’ on the income derived from the entity. For a GBC1 license, the manager needs to be licensed as a management member of the company with the Mauritius Financial Services Commission.
  5. At present, Mauritius LLPs are allowed to offer consulting and advisory services. But it is expected that the Mauritian authorities will broaden the categories of legal activities for the LLPs in Mauritius.

Documents Required for Incorporation

  • The Certificate of Reservation (original copy)
  • Photocopy of passport of non-resident partners
  • If the director is a foreign resident, then a copy of his/her residence permit
  • Proof of director’s address


Mauritius has become a reliable jurisdiction for the investors as it provides them a feeling of financial safety and progress. There are many new opportunities coming up in Mauritius which have opened new doors for start-ups, entrepreneurs and investors. Company incorporation in Mauritius takes only 3 days if all the prerequisites and documents are in order. Business Setup Worldwide is an advisory and services firm for business registration in Mauritius. Our team of experts can help you make your business setup in Mauritius simple and hassle-free. We handle business consultancy, license registration, accounting & bookkeeping services, and other legal formalities for any type of business. If you are planning to start a company in Mauritius, do contact us – we’d be glad to assist.

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