Mauritius fund structures for global investment platforms.
Last Updated: April 2026
Mauritius is a leading international financial center for investment funds, offering regulatory clarity, tax efficiency, and strategic access to Africa and Asia through a mature legal and financial services ecosystem.
Start your Mauritius fundMauritius fund formation is the process of establishing an investment fund under the Financial Services Commission (FSC). Mauritius offers Global Business Company (GBC) structures with access to an extensive tax treaty network covering India, Africa, and emerging markets. Setup typically takes 4-8 weeks.
Mauritius at a Glance
About the Jurisdiction
Mauritius
Mauritius is recognized as a premier international financial center with a hybrid legal system combining English common law and French civil law.
Regulator
Financial Services Commission (FSC)
The regulatory regime supports both open-ended and closed-ended collective investment structures across multiple asset classes and strategies.
Type of Fund
Common Mauritius fund types supported by Unefund
Professional CIS
Private Offerings- •Restricted to Sophisticated Investors
- •Minimum investment typically USD 200,000
- •Can be open-ended or closed-ended
- •Exempt from heavy retail reporting requirements
Expert Fund
Professional- •Designed for highly experienced investors
- •Minimum investment of USD 100,000
- •Must be structured as open-ended CIS
- •Lighter regulatory framework than retail funds
Special Purpose Fund (SPF)
Tax-Efficient- •Maximum of 50 investors
- •Minimum investment of USD 100,000 per investor
- •May qualify for 100% tax exemption
- •Private, closely held investment structure
Specialised CIS
Alternative- •Designed for high-risk or niche asset classes
- •Real estate, commodities, derivatives
- •Regulatory requirements determined case-by-case
- •Offers flexibility with tailored oversight
Retail Scheme / Global Scheme
Retail Fund- •Open to the general public
- •Subject to higher regulatory standards
- •Requires full prospectus and local custodian
- •Enhanced disclosure and reporting
Closed-End Fund (CEF)
Closed Ended- •Fixed investment period (5–10 years)
- •Commonly used for PE, VC, real estate
- •Investors locked in for fund term
- •Ideal for illiquid asset strategies
Our Approach
Structure is not a form. It is a system.
Unefund does not treat Mauritius funds as standalone legal entities. Each structure is designed to ensure the fund operates as part of a coherent institutional platform.
Important Note
Mauritius structures offer strategic access to international markets. That flexibility requires disciplined governance and operational design.
Unefund's role is to ensure flexibility remains institutional.
Your Journey
From vision to launch
Initial discussion and alignment on objectives and strategy.
Why Unefund
A single orchestration layer for your Mauritius fund.
Single Coordination
One point of contact for your entire fund setup and operations.
Integrated Support
Fund setup and operational support working seamlessly together.
Regulatory Alignment
Strong compliance frameworks built into every structure.
Multi-Jurisdictional
Expertise across Mauritius, Cayman, BVI, Bermuda, USA, UAE, and more.
Asset Class Experience
PE, VC, Hedge, Credit, and Real Estate fund structures.
Technology-Enabled
Modern reporting and portal access for full transparency.
Transparent pricing — Cost-effective and predictable, with no hidden fees.
Why Mauritius
Benefits of the Mauritius jurisdiction
FAQ
Frequently asked questions
Approximately 3–6 weeks, depending on documentation readiness and regulatory review timelines.
The Financial Services Commission (FSC) of Mauritius.
No. Unefund acts as the central coordination point with all key service providers.
We follow a transparent and all-inclusive pricing structure with no hidden or unexpected charges.
Substance requirements may apply depending on regulatory classification and business activity and must be assessed on a case-by-case basis.
Typical documentation includes: Incorporation documents; Constitutional documents; Offering documents (Offering Memorandum, Subscription Agreement, Risk Disclosures); Management and governance documents; AML and compliance policies; Service provider agreements.
Design your Mauritius fund structure with institutional clarity.
Structured. Integrated. Accountable.
Talk to Unefund