A Domestic Company is registered with the Registrar of Companies and is governed under the Companies Act 2001. A Domestic company can be set up for various activities including Trading, Investment Holding, and Consulting Services amongst others. The activities can be conducted with residents of Mauritius as well as with nonresidents of Mauritius. Since a Domestic Company is tax resident in Mauritius, it is eligible to benefit from the network of Double Tax Treaties that Mauritius has ratified with a number of countries.

The domestic company has the following features:-

  • 100% foreign ownership allowed
  • No Minimum paid-up capital
  • Company incorporation in 2 days
  • Minimum 1 shareholder and 1 local director
  • 15% tax rate on taxable income annually and certain type of income may benefit from a credit of 80% hence resulting in a taxation of only 3%
  • No taxes on dividends
  • No exchange control or restrictions on repatriation of profits



Minimum 1 shareholder – 100 % shareholding allowed by foreign corporate and individual shareholder. No requirement to be a Mauritian resident.


Minimum one individual director required who has to be an ordinary resident of Mauritius.

Registered office

Must at all times have a registered office in Mauritius where all statutory and accounting records are kept. Local Registered address ( P.O. Box not allowed).

Company Secretary

The Company Secretary assists the Chairperson in ensuring that Board procedures are followed and that the Company’s Constitution and relevant rules and regulations are complied with.

Business Registration Card

An application must be made to the Registrar of Companies to obtain a Business Registration Card before commencing business. The certificate is normally given once the company has been incorporated.