Source-cited draft: company formation & entity choice for Mauritius (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Private company limited by shares
Most common domestic vehicle; cannot have more than 25 shareholdersCompanies Act 2001 (https://www.nexus.ua/data/files/Legal_DB/Mauritius/Mauritius_Guide.pdf)
Public company
May offer shares to the public and have unlimited shareholdersCompanies Act 2001 (https://www.nexus.ua/data/files/Legal_DB/Mauritius/Mauritius_Guide.pdf)
Global Business Company (GBC) / Authorised Company (AC)
Licensed vehicles for cross-border/international business, regulated by the Financial Services CommissionFinancial Services Act (https://www.finsburey.com/products/ac/)
Foreign ownership
A domestic company may be 100% foreign-ownedCompanies Act 2001 (https://www.sovereigngroup.com/mauritius/domestic-companies/)
Minimum share capital
No statutory minimum share capital for a standard private companyCompanies Act 2001 (https://www.sovereigngroup.com/mauritius/company-formation/)
Minimum directors
At least one director (a private company commonly requires a resident director)Companies Act 2001 (https://www.nexus.ua/data/files/Legal_DB/Mauritius/Mauritius_Guide.pdf)
Company secretary
A qualified/resident company secretary is generally required (small private companies may be exempt)
Companies are formed under the Companies Act 2001 and registered with the Corporate and Business Registration Department (CBRD). The most common vehicle is a private company limited by shares; Global Business and Authorised Companies are used for international structuring.
Other Mauritius computations in the OpenAccountants Tax Library.
Incorporation step — name reservation
Company name must be approved/reserved by the Registrar of Companies before incorporationCompanies Act 2001 (https://www.nexus.ua/data/files/Legal_DB/Mauritius/Mauritius_Guide.pdf)
Incorporation step — application
File the incorporation application with the CBRD, including director/secretary consents and shareholder detailsCompanies Act 2001 (https://www.nexus.ua/data/files/Legal_DB/Mauritius/Mauritius_Guide.pdf)
Incorporation timeline
Typically about 1 to 3 weeks for a domestic company (faster online)Companies Act 2001 (https://www.sovereigngroup.com/mauritius/company-formation/)
Annual compliance — annual return
File an annual return with the Registrar of CompaniesCompanies Act 2001 (https://www.nexus.ua/data/files/Legal_DB/Mauritius/Mauritius_Guide.pdf)
Annual compliance — financial statements
Prepare annual financial statements; audit required depending on company size/typeCompanies Act 2001 (https://www.nexus.ua/data/files/Legal_DB/Mauritius/Mauritius_Guide.pdf)
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