DOMESTIC COMPANY
A Local Structure for Business in Mauritius
A Domestic Company is a standard Mauritian company designed for businesses carrying out operations primarily within Mauritius.
It can be used for a broad range of local commercial activities, including retail, services and other businesses with a physical operating presence in Mauritius.
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the Right Structure for Your Business
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Who May Consider
an Authorised Company?
An Authorised Company may be suitable for certain international businesses and asset-holding structures whose activities and management are primarily outside Mauritius.
The appropriate structure depends on the nature of the business, source of income, management location and applicable regulatory requirements.
Non resident status
The structure is intended for entities that are managed and controlled outside Mauritius.
Overseas Operations
Business activities and assets are generally located outside Mauritius.
Foreign-Source Income
Foreign-source income is subject to the applicable Mauritian tax treatment for an Authorised Company.
No Mauritian Treaty Access
Authorised Companies cannot generally access Mauritius' tax treaty network.
Overseas Strategic Management
Strategic management and control must take place outside Mauritius.
