Domestic Company in Mauritius
Straightforward incorporation for local business operations.
A domestic company in Mauritius is incorporated under the Companies Act 2001 and is the standard corporate vehicle for businesses operating primarily within the Mauritius market. Domestic companies are subject to the jurisdiction of the Registrar of Companies and do not require a licence from the Financial Services Commission unless they intend to conduct regulated financial services activities. They can engage in any lawful commercial activity — including retail, hospitality, manufacturing, technology, construction, services, and professional activities — and benefit from Mauritius's stable political environment, well-developed infrastructure, skilled bilingual workforce, and competitive cost base.
Domestic companies are subject to the standard Mauritius corporate income tax rate of 15% on their worldwide income, administered by the Mauritius Revenue Authority (MRA). Certain sectors and activities benefit from specific tax incentives, including freeport operators, ICT companies, and businesses operating in designated economic zones. Foreign nationals can hold 100% of the shares in a domestic company and serve as directors, though they may require an occupation permit or other work authorisation to live and work in Mauritius.
Domestic companies may also access regional trade agreements — Mauritius is a member of COMESA, SADC, and the African Continental Free Trade Area (AfCFTA) — providing preferential market access to a significant portion of the African continent. VAT registration is required for companies whose annual taxable turnover exceeds MUR 6 million. Employers with staff in Mauritius must comply with the Employment Rights Act, the National Pensions Act, and payroll-related obligations including contributions to the National Savings Fund.
Key Features of a Domestic Company in Mauritius
Full Local Business Operations
A domestic company can conduct any lawful business activity within Mauritius, including retail, hospitality, technology, construction, manufacturing, and professional services, without any restriction on the scope of permitted activities.
100% Foreign Ownership Permitted
There is no restriction on foreign shareholding in a domestic Mauritius company. International investors can hold 100% of the equity and serve as directors. No local partner or government approval is required for most activities.
Companies Act 2001 Governance
Domestic companies are governed by the Companies Act 2001, a modern, internationally aligned statute providing clear rules for incorporation, shareholder rights, director duties, dividend distribution, and corporate governance.
Fast Incorporation
Registration with the Registrar of Companies is straightforward and typically completed within 2–5 business days, making a domestic company one of the fastest corporate vehicles to establish in Mauritius.
Access to Mauritian and Regional Markets
Domestic companies can serve the Mauritian domestic market and access regional trade agreements. Mauritius's membership of COMESA, SADC, and the AfCFTA provides preferential market access to a substantial portion of the African continent.
15% Corporate Tax Rate
Domestic companies are subject to the 15% corporate tax rate on net profits. Various sector-specific incentives, deductions, and allowances are available under Mauritius tax law, and specific industries benefit from enhanced deductions or reduced rates depending on activities.
No FSC Licence Required
Domestic companies engaged in non-regulated commercial activities are registered only with the Registrar of Companies and do not require an FSC licence, simplifying the formation process and reducing ongoing compliance costs.
Access to Local Banking and Finance
Domestic companies can access Mauritius's well-developed banking sector and local capital markets, including trade finance, overdraft facilities, term loans, and leasing. Mauritius has several commercial banks including international banking groups.
Skilled Bilingual Workforce
Mauritius offers a well-educated, bilingual (English and French) workforce with strengths in financial services, hospitality, ICT, and professional services. Labour costs are competitive relative to other business environments in Africa and the region.
Stable Political and Business Environment
Mauritius is consistently ranked among Africa's best governance and business environments by the World Bank Doing Business Index, Mo Ibrahim Index, and other international benchmarks, providing a reliable operating environment for domestic businesses.
How to Register a Domestic Company in Mauritius
Name Reservation
We check the availability of your chosen company name and reserve it with the Registrar of Companies. We recommend submitting three name options to avoid delays. The Registrar confirms availability within 1–2 business days.
Constitution Drafting
We prepare the company constitution (memorandum and articles) tailored to your specific governance requirements, including share classes, director authority, dividend policy, and any special shareholder provisions relevant to your business.
KYC and Document Collection
We collect and verify KYC documentation for all shareholders and directors, including certified passport copies, proof of address, and details of proposed business activities. This is required under AML/CFT regulations.
Registration with the Registrar of Companies
We submit the complete registration application, including the constitution, details of directors and shareholders, registered office address, and payment of the statutory registration fee. The Registrar issues the Certificate of Incorporation within 2–5 business days.
Tax Registration with the MRA
We register the company with the Mauritius Revenue Authority (MRA) for corporate income tax purposes. We also arrange VAT registration if the company's projected taxable turnover exceeds the applicable threshold, and advise on payroll tax obligations.
Bank Account Opening
We assist with opening a corporate bank account with a Mauritius commercial bank, including preparation of the bank's KYC pack and liaison with relationship managers. We help identify the most suitable bank for the company's profile and expected transaction volumes.
Business Licences and Sector Approvals
Depending on the nature of the business, we assist with obtaining any required sector-specific licences — such as a business registration certificate, trade licence, food handler's certificate, or approvals from the Economic Development Board (EDB) — that are necessary to commence operations legally.
Ongoing Accounting, Tax, and Corporate Secretary Services
We provide bookkeeping, annual financial statement preparation, corporate tax return filing with the MRA, annual returns to the Registrar of Companies, and corporate secretary services to keep the company in good standing throughout the year.
Requirements for a Domestic Company in Mauritius
- Proposed company name (three alternatives recommended)
- Certified copies of valid passports for all shareholders and directors
- Proof of residential address (not older than 3 months) for all individuals
- Completed KYC forms and beneficial ownership declarations
- Details of proposed business activities
- Registered office address in Mauritius (we can provide this)
- Initial share capital details (amount and currency)
- Source of funds documentation for initial capital contribution
- Business plan or description of operations (recommended for bank account opening)
- Occupation permit or work authorisation documentation for foreign directors or employees intending to work in Mauritius
Estimated Costs of a Domestic Company in Mauritius
| Item | Estimated Range |
|---|---|
| Domestic company incorporation (incl. registered office, year 1) | USD 1,500 – 2,500 |
| Annual registered office and corporate secretary (per annum) | USD 800 – 1,500 |
| Accounting and financial statements (per annum) | USD 1,500 – 4,000 |
| Corporate tax return preparation and filing | USD 500 – 1,500 |
| Bank account opening assistance | USD 300 – 800 |
| Annual return filing with Registrar of Companies | USD 200 – 400 |
Frequently Asked Questions About Domestic Company in Mauritius
Can a foreigner set up and own a domestic company in Mauritius?
Yes. There are no restrictions on foreign ownership of a domestic Mauritius company under the Companies Act 2001. Foreign nationals can hold 100% of the shares and serve as directors. However, foreign individuals who wish to live and work in Mauritius will generally need to obtain an occupation permit or other work authorisation from the relevant Mauritius authorities.
Does a domestic company need an FSC licence?
No. Domestic companies engaged in non-regulated commercial activities — such as retail, services, manufacturing, hospitality, or technology — are registered solely with the Registrar of Companies and do not require an FSC licence. An FSC licence is required only if the company intends to conduct regulated financial services activities such as investment management, insurance, or global business operations.
What taxes does a domestic company pay in Mauritius?
Domestic companies are subject to the 15% corporate income tax rate on their net profits, administered by the Mauritius Revenue Authority (MRA). VAT at 15% applies if annual taxable turnover exceeds MUR 6 million. Employers must also comply with payroll tax obligations including income tax deductions (PAYE), National Savings Fund contributions, and other employment-related levies.
How long does it take to register a domestic company?
Registration with the Registrar of Companies typically takes 2–5 business days once a complete application is submitted. If there is a query on the company name or documentation, additional time may be required. Our team prepares and submits all documents accurately to minimise processing time.
What is the minimum share capital for a domestic company?
There is no statutory minimum share capital for a domestic company under the Companies Act 2001. A company can be incorporated with a single share of nominal value. However, a reasonable initial capital contribution is advisable for bank account opening and operational credibility.
Can a domestic company export goods or services?
Yes. A domestic company can export goods and services from Mauritius. Businesses engaged in export-oriented activities may benefit from sector-specific incentives. Mauritius's membership of COMESA, SADC, and the AfCFTA may provide preferential tariff treatment for goods exported to member states, depending on the products and applicable rules of origin.
Are there any restrictions on what a domestic company can do?
Domestic companies can engage in any lawful commercial activity. Certain regulated sectors — including banking, insurance, investment management, telecommunications, and media — require specific licences from the relevant regulatory authority before commencing operations. We advise on applicable licensing requirements based on your proposed business activities.