Domestic Company
A domestic company is a local company incorporated and governed in Mauritius whose activity can be conducted with residents of Mauritius as well as with non-residents of Mauritius. However, where the domestic company is controlled by a non-citizen of Mauritius and conducts its business principally outside Mauritius, a Global Business License is required.
How BTG can assist
- Advice on structuring
- Formation of the company
- Provision of Registered Office
- Provision of Resident Director
- Provision of a qualified Company Secretary
- Back-office administration and accounting services
- Assistance with opening and administration of local bank account
- Regulatory compliance
- Assist with application for Occupation Permit
Key Features
What is the tax residency status of a Domestic Company in Mauritius?
A Domestic Company is considered a tax resident in Mauritius.
What are the applicable tax rates?
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15% tax on the sale of services
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3% tax on the export of goods
Is there a tax exemption regime available?
Yes, Domestic Companies are eligible for the partial exemption regime, under which 80% of certain income is exempt from income tax.
Are there any capital gains or withholding taxes?
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No Capital Gains Tax
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No Withholding Tax on the payment of dividends, interest, or royalties
Can a Domestic Company access tax treaties?
Yes, it has access to Mauritius’ Double Taxation Avoidance Agreements (DTAAs).
What are the directorship and secretarial requirements?
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Must have at least one Resident Director
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A qualified Company Secretary is required if the annual turnover exceeds MUR 100 million (approx. USD 1.2 million)
What are the audit and record-keeping obligations?
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Audited accounts are required if annual turnover exceeds MUR 50 million
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Must maintain a Registered Office and all statutory records in Mauritius
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Board meetings must be held and chaired in Mauritius
Can a Domestic Company be converted to another company type?
Yes, it can be converted to a Global Business License Company or an Authorised Company.
Can shareholders or employees live and work in Mauritius?
Yes, shareholders or expatriate employees may apply for an Occupation Permit through the company to live and work in Mauritius.
How many members can a Domestic Company have?
A Domestic Company can have up to 50 members.
Main Contact
Pravesh Heeroo
Business Development Specialist
Meet the rest of our Team
Other Services
Authorised Company
An Authorised Company is a company registered in Mauritius whose business activity and control & management are outside of Mauritius.
Global Business License Company (GBL)
A Global Business License Company is a resident corporation which proposes to conduct business principally outside of Mauritius and is licenced by the Financial Services Commission.
Protected Cell Company (PCC)
A PCC is a corporate structure in which a single legal entity is comprised of a core and several cells, and the assets and liabilities of each non-core cell are legally protected from the failure of another non-core cell.