Domestic Company (Ltd)
Sociรฉtรฉ domestique
Company formation in Mauritius
The Ltd is best suited for: Companies operating within the Mauritius domestic market, Local service businesses and tourism operators, Companies that do not need treaty benefits or the GBC licence, Startups and SMEs targeting the Mauritius and regional market. Domestic companies are taxed at a flat rate of 15% on worldwide income. The 80% partial exemption available to GBCs does not apply. VAT is charged at 15% on most goods and services, with registration mandatory above MUR 6 million in annual turnover. There is no capital gains tax. Dividends paid to non-residents are not subject to withholding tax.
- Companies operating within the Mauritius domestic market
- Local service businesses and tourism operators
- Companies that do not need treaty benefits or the GBC licence
- Startups and SMEs targeting the Mauritius and regional market
Key Facts
Step-by-Step Formation Process
Reserve a company name
Apply to the Registrar of Companies for a name reservation. The name must be distinct from existing registered companies in Mauritius.
File incorporation documents
Submit the company constitution, details of directors and shareholders, and the registered office address to the Registrar of Companies.
Obtain a business registration card
Register with the Companies Division and obtain the business registration card, which serves as the company's primary identification for government agencies.
Register with the MRA for tax and VAT
Register the company with the Mauritius Revenue Authority for corporate income tax and, if applicable, VAT (mandatory if turnover exceeds MUR 6 million).
Required Documents
- Certified passport or national ID copies of directors and shareholders
- Proof of registered office address
- Company constitution
- Consent forms for directors
- Shareholder details and share allocation
Cost Overview
Tax Treatment
Domestic companies are taxed at a flat rate of 15% on worldwide income. The 80% partial exemption available to GBCs does not apply. VAT is charged at 15% on most goods and services, with registration mandatory above MUR 6 million in annual turnover. There is no capital gains tax. Dividends paid to non-residents are not subject to withholding tax.
Pros & Cons
- Fast and inexpensive incorporation โ under USD 500 in government fees
- No minimum share capital requirement
- Simple ongoing compliance for small businesses
- Full access to the Mauritius domestic market and regional trade agreements
- Taxed at 15% on worldwide income without the 80% partial exemption available to GBCs
- Does not benefit from the double tax treaty network in the same way as a GBC
- Small domestic market (1.3 million population)
- Less attractive for international structuring compared to the GBC
Other Structures in Mauritius
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Get StartedThis content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.