A company can be incorporated in one day in Mauritius with the Corporate and Business Registration Department (CBRD). However, when an application is submitted online, a minimum of three days is required. Costs associated with company incorporation varies depending on the nature and category of company.

Choice of the business structure:

Domestic Company

A company can be limited by shares, limited by guarantee, limited by shares and guarantee or unlimited.

Domestic Company

Where the majority of the shares of a domestic company is held by a non-citizen of Mauritius, the company will only be permitted to conduct business in Mauritius. Such a company will be required to obtain a Global Business Licence from the Financial Services Commission of Mauritius if it conducts business predominantly outside Mauritius.

The rate of tax for a domestic company is 15% flat on its net profit.

A domestic company is not regulated by the Financial Services Commission unless it is operating in the financial services sector.

Categories of companies

A company may either be public or private.

Public company

• A public company can have any number of shareholders.
• A public company may offer to sell its shares to the public.

Private company

• Must have not more that 25 shareholders.
• Cannot make offers to the public to buy its shares.
• May impose restrictions on the transfer of shares.

One-person company

One person may form a company. However, within 6 months of incorporation, the sole shareholder/director must nominate a person to be the secretary in the event of his death or incapacity.

Limited Life Company

A Limited Life Company is a company with a fixed period of life duration. Such a company must have at least two shareholders.

Do you need to incorporate a company in Mauritius? Contact us for assistance to set up your company.