A domestic company is tax-resident in Mauritius but does not access the 45+ double-taxation agreements. A GBL is also tax-resident but qualifies for treaty benefits and the 80% partial exemption. Choose based on whether you need cross-border treaty relief.

Do I need FSC licensing?

No. A domestic company does not require FSC licensing unless it conducts regulated activities (investment dealing, fund management, etc.). For those, a GBL with the appropriate FSC licence is required.

How long does incorporation take?

Approximately 1–2 weeks from a complete KYC file, including company registration and bank account opening.

Structures / DC

Domestic Company

The standard Mauritius-registered private company.

A Mauritius-incorporated company generally used for local operations and other activities that do not require a Global Business Licence. Incorporated under the Companies Act 2001, it does not require FSC licensing for those activities. Treaty eligibility, where relevant, depends on tax residence and the applicable treaty conditions. Used for domestic operations, property holding, and subsidiary structures that do not require international tax efficiency.

Download factsheet

Domestic Company PDF

At a glance

Statute: Companies Act 2001
Tax rate: 15% standard corporate income tax rate. Partial exemptions may apply to specified categories of income where the statutory conditions are satisfied
Treaty access: Yes, potentially
FSC licence: Not required
Min directors: 1
Min capital: No minimum

Used for

01
Local operating companies in Mauritius
02
Property holding and real-estate vehicles
03
Domestic subsidiaries of international groups
04
Servicing companies for local contracts
05
Personal holding companies for residents
06
Vehicles for local joint ventures

Ongoing obligations

01
Annual return filed with the Registrar of Companies
02
Audited financial statements are generally mandatory unless the company qualifies as a small private company (annual turnover does not exceed Rs 100 million)
03
Tax returns filed annually with the MRA
04
Beneficial-ownership register maintained
05
Board meetings as required by articles
06
Company secretary appointed

Designed For

Local operators

Businesses trading domestically in Mauritius.

Property investors

Holding Mauritian real estate in a corporate vehicle.

International groups

Local subsidiaries servicing Mauritian clients or contracts.

Residents

Personal holding companies for Mauritius-based individuals.

How AcuFin supports it

Corporate Services

Common questions