The Mauritius Domestic Company

A Mauritius domestic company is incorporated under the Companies Act 2001 and generally has its main business operations in Mauritius. Current Corporate and Business Registration Department guidance requires at least one shareholder and at least one resident director, together with a registered office and beneficial-ownership information.

A domestic company may conduct appropriate business in Mauritius and internationally. The proposed activity, ownership and any licensing, permit or property requirements should be reviewed before incorporation.

Tax and treaty position: Mauritius companies are subject to the corporate tax rules in force. The applicable rate, exemptions, partial exemptions and any treaty position depend on the company’s income, residence, substance and circumstances. A reduced tax rate is not automatic.

Other General Information

Type and nature: Private or public company; it may be limited by shares, by guarantee, or by both shares and guarantee.

Constitution: A constitution may be adopted. Where none is adopted, the Companies Act 2001 applies.

Directors: At least one resident director is required under current CBRD guidance.

Shareholders: At least one shareholder is required. Beneficial-ownership information and a structure chart may also be required.

Registered office: A registered office in Mauritius is required.

Ongoing obligations: The company must meet the statutory, accounting, tax, beneficial-ownership and licensing obligations applicable to its activities.

Global business: A resident corporation proposing to conduct business outside Mauritius may apply to the FSC for a Global Business Licence through a licensed management company, subject to FSC assessment.