Mauritius Domestic Company
A Domestic Company is a Mauritius-registered entity that conducts business within Mauritius. It may be fully foreign-owned and is suitable for companies engaged in local trade, professional services, or asset ownership on the island.
Overview
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A Domestic Company is a Mauritius-registered entity that conducts business within Mauritius. It may be fully foreign-owned and is suitable for companies engaged in local trade, professional services, or asset ownership on the island.​
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Key Features​​
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Ownership: May be 100% foreign-owned
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Corporate tax rate: 15% on chargeable income
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Dividend exemption: Dividends paid by Mauritius-resident company are tax exempt
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Foreign tax credit: Available on income from abroad, up to the amount of Mauritian tax payable
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Legal forms:
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Company limited by shares (most common)​​
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Company limited by guarantee
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Hybrid company (shares and guarantee)
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Unlimited company
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Foreign company registered in Mauritius
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Governance & Requirements​
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Directors: Minimum one director (individual or corporate)
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Company Secretary: Required for public and larger private companies
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Registered Office: Must be maintained in Mauritius
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Financial Statements: Annual audited accounts required unless turnover is below MUR 50 million
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Annual filing: Returns and accounts must be filed with the Registrar of Companies
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Advantages:
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Recognised as tax resident in Mauritius​
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Access to over 50 Double Taxation Agreements
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Ability to operate locally and employ staff
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Simple incorporation and straightforward compliance​​​​​​​​​​​​​​​​​​​​
