Domestic companies

A Mauritius Domestic Company is governed by the companies act 2001. It may either be public or private, and is resident in Mauritius and liable to tax in Mauritius itself. The company shall be a small private company where the turnover is less than MUR 10 million and it is not a company holding a Category 1 Global Business License. The use of a domestic company is the best way to conduct business with Mauritian residents and is the preferred route to investing in Mauritius.

MauriExperta - Overview

Main features


  • There is no minimum stated capital.
  • Capital must be denominated in Mauritian rupee.

Shares and shareholders

  • May be limited by share, by guarantee, both by shares and guarantee. It may be an unlimited company, a foreign company, a limited life company, a one-person or a small private company.
  • Foreign shareholders are allowed.


  • Minimum of one Director resident in Mauritius.

Registered office

  • Must at all times have a registered office in Mauritius where accounting records and statutory documents including register of members, share register and company records must be kept.

Company secretary

  • Must at all times have a qualified company secretary (corporate or individual) who is resident in Mauritius.

Bank account

  • May be opened in local and foreign currencies.

Board meetings

  • Must be held and chaired in Mauritius.


  • Only an annual financial summary is required if turnover is less than MUR 30 million.
  • If turnover exceeds MUR 30 million, audited annual financial statements are required.


  • Must submit audited accounts when turnover exceeds MUR 30m.
  • Auditor must be local.


  • Required to lodge an annual return within 28 days of the date of the annual general meeting of the company.


  • A domestic company is liable to Mauritian income tax at the rate of 15%.
  • Tax Residency Certificate (TRC) allows the company to claim double taxation relief under the various treaties signed by Mauritius.


  • A domestic company may transfer its seat in another jurisdiction.
  • A domestic Company may be converted to a Global Business Category 1 or 2 Company.
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