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 Act 2001 (https://www.nexus.ua/data/files/Legal_DB/Mauritius/Mauritius_Guide.pdf)
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)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Mauritius computations in the OpenAccountants Tax Library.