Domestic Company in Mauritius

A Domestic Company is a locally incorporated entity designed for individuals or businesses wishing to operate within the Mauritian market. Regulated under the Companies Act 2001, this structure is the most common vehicle for conducting commercial, professional, industrial, or service-based activities on the island.

Unlike Authorised Companies, Domestic Companies are tax-resident in Mauritius and are subject to local laws and regulations. Whether you're a Mauritian resident or a foreign investor planning to establish a physical presence in Mauritius, this type of company offers a flexible, cost-effective, and transparent framework for doing business in the country.

For who the Domestic Company in Mauritius for?

lOCALS & FOREIGNERS

Mauritian residents and businesses operating locally

pRESENCE

Foreign investors wishing to establish physical presence in Mauritius

OPPORTUNITIES

Companies aiming to benefit from the local market and tax treaties

SECTORS

Businesses in sectors such as retail, manufacturing, construction, hospitality, professional services, and more

What activities can a Domestic Company operate in?

Retail and wholesale trading

Sell goods directly to consumers or in bulk to businesses, operating from physical or online stores. Ideal for local distribution, import/export, or supply chain operations in Mauritius.

Manufacturing and assembly

Engage in the transformation of raw materials into finished products or components. Mauritius offers tax incentives and industrial zones for businesses involved in light manufacturing and assembly.

Professional and consultancy services

Provide expert advice or specialized services in fields like law, finance, HR, engineering, marketing, or management. Suitable for individuals or firms servicing local clients or small enterprises.

Construction and engineering

Operate in residential, commercial, or infrastructure development projects. Domestic companies benefit from demand in real estate, public works, and civil engineering within Mauritius’ growing urban and tourism sectors.

ICT and tech-related services

Offer software development, web solutions, IT consulting, cloud services, or tech support. Mauritius has a thriving digital ecosystem and government support for innovation and digital transformation.

Hospitality and tourism

Run hotels, restaurants, guesthouses, travel agencies, or tour services. This sector plays a major role in the local economy and benefits from tourism incentives and consistent visitor demand.

Real estate and property development

Develop residential, commercial, or industrial properties for sale or lease. Domestic companies can invest in land, construction, and property management under regulatory compliance and market opportunities.

Education and training services

Set up schools, vocational training centers, or e-learning platforms. Mauritius supports private sector involvement in education and skill development across various sectors of the economy.

Agriculture and food processing

Cultivate crops, rear livestock, or engage in food production. Opportunities exist in value-added processing, organic farming, and agro-industry supported by government grants and export potential.

Advantages of a Domestic Company in Mauritius

Full access to the Mauritian market
Eligibility for government incentives in specific sectors
Low corporate tax rate
No capital gains tax
No withholding tax on dividends
Access to an educated and bilingual workforce
Political and economic stability
Investor-friendly legal framework

Taxation

A Domestic Company is taxed at a standard corporate income tax rate of 15%. However, businesses may benefit from the partial exemption regime, tax holidays, or specific incentives under the Economic Development Board (EDB) depending on the sector.

Additional taxes include:

Value Added Tax (VAT): 15% (mandatory for companies with annual turnover above MUR 3 million)
Corporate Social Responsibility (CSR) Contribution: 2% of chargeable income
A Corporate Climate Responsibility (CCR) Levy of 2% is applicable on chargeable income. The CCR Levy applies to companies having a turnover exceeding MUR 50
Tax Deduction at Source (TDS): Applicable in specific sectors

Legal and Compliance Requirements

Domestic Companies must comply with the following:

Maintain a registered office in Mauritius
Appoint at least one resident director
Keep proper accounting records
File annual return with the Registrar of Companies
File annual income tax returns with the Mauritius Revenue Authority
Conduct annual shareholders' meeting

Key characteristics of a Domestic Company in Mauritius?

Incorporated under

Companies Act 2001

Tax Residency

Tax resident in Mauritius

Corporate Tax Rate

15% (with applicable exemptions and credits)

Minimum Shareholder

Minimum Director

Company Secretary

Mandatory

Registered Office

Required in Mauritius

Annual Filing

Yes – annual return and tax returns

Access to DTAA

Yes – Mauritius has over 45 Double Taxation Avoidance Agreements (DTAAs)

FAQs about a Domestic Company in Mauritius?

Who can set up a Domestic Company in Mauritius?

Both Mauritian citizens and foreign nationals can incorporate a Domestic Company, provided the business operates primarily within Mauritius and complies with local regulations.

Can a foreigner be a shareholder or director of a Domestic Company?

Yes, foreigners can be shareholders or directors. However, at least one director must be a resident of Mauritius, and certain business licenses may require local participation.

How long does it take to register a Domestic Company in Mauritius?

Registration typically takes 3 to 5 working days if all required documents are in order. Delays may occur if additional regulatory approvals are needed for certain sectors.

What is the minimum capital requirement?

There is no minimum share capital requirement for incorporating a Domestic Company in Mauritius. However, the capital must be sufficient to support the company’s intended operations.

Is a physical office required in Mauritius?

Yes, a Domestic Company must have a registered office address in Mauritius. This is where statutory records are kept and official correspondence is received.

Are financial statements and tax filings mandatory?

Yes, Domestic Companies must maintain proper accounting records, file annual returns, and submit tax returns to the Mauritius Revenue Authority (MRA). Audited financial statements are mandatory if the company’s annual turnover exceeds MUR 100 million; smaller companies may file unaudited summaries.

Can a Domestic Company employ expatriates?

Yes, but a valid Occupation Permit or Work Permit must be obtained. The company must demonstrate that the role cannot be filled by a local employee.

Does a Domestic Company benefit from tax treaties?

Yes, as a tax-resident entity, a Domestic Company can access Mauritius’ network of Double Taxation Avoidance Agreements (DTAAs) with over 45 countries, depending on the nature of income.

How can I convert a Domestic Company to a Global Business Company (GBC)?

Conversion is possible but requires regulatory approval, including a business plan demonstrating global activity, and compliance with the Financial Services Commission’s licensing criteria.

How Renesis Financial Services Ltd can help your Domestic Company in Mauritius

Renesis Financial Services (“Renesis”) is a boutique firm licensed by the Mauritius Financial Services Commission since 2013, offering top-tier financial and fiduciary services tailored to both local and international clients.

Here’s how we can assist in establishing or operating a domestic company in Mauritius:

1. Company Formation & Regulatory Compliance

Incorporation support, including preparation of constitutional documents, ROC filings, and ensuring you meet legal requirements such as having at least one resident director, and a registered office address in Mauritius.
Guidance on registration and governance.

2. Tax Compliance, Accounting & Reporting

Preparation of statutory financial statements, income tax computations, income tax returns and filings with the relevant authorities in Mauritius.

3. Bank Account

Acting as an eligible introducer to banks, Renesis facilitates the opening of corporate bank accounts which is necessity for your business operations.

4. Fiduciary and Administrative Services

Provision of resident director services, registered office facilities, and company secretarial services.
Payroll, HR, and administrative support to streamline day-to-day operations.