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.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types and incorporation | 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. | |
| Private company limited by shares | Most common domestic vehicle; cannot have more than 25 shareholdersCompanies Act 2001 | |
| Public company | May offer shares to the public and have unlimited shareholdersCompanies Act 2001 | |
| Global Business Company (GBC) / Authorised Company (AC) | Licensed vehicles for cross-border/international business, regulated by the Financial Services CommissionFinancial Services Act | |
| Foreign ownership | A domestic company may be 100% foreign-ownedCompanies Act 2001 | |
| Minimum share capital | No statutory minimum share capital for a standard private companyCompanies Act 2001 | |
| Minimum directors | At least one director (a private company commonly requires a resident director) |
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 library.
| Company secretary | A qualified/resident company secretary is generally required (small private companies may be exempt)Companies Act 2001 |
| Incorporation step — name reservation | Company name must be approved/reserved by the Registrar of Companies before incorporationCompanies Act 2001 |
| Incorporation step — application | File the incorporation application with the CBRD, including director/secretary consents and shareholder detailsCompanies Act 2001 |
| Incorporation timeline | Typically about 1 to 3 weeks for a domestic company (faster online)Companies Act 2001 |
| Annual compliance — annual return | File an annual return with the Registrar of CompaniesCompanies Act 2001 |
| Annual compliance — financial statements | Prepare annual financial statements; audit required depending on company size/typeCompanies Act 2001 |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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