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Corporate Structures

A Mauritian Corporate Presence for Genuine Local Business

For businesses with real commercial operations in Mauritius, the Domestic Company provides full access to the local market alongside Mauritius's favourable 15% corporate tax regime and growing local economy.

Overview

What is a Domestic Company?

A Domestic Company is incorporated under the Companies Act 2001 for entities conducting business primarily within Mauritius. It is the standard corporate vehicle for local operations, used by retail businesses, professional services firms, hospitality operators, and companies seeking to establish a genuine, operational Mauritian presence.

Unlike the GBC and AC structures, which are principally designed for international operations, the Domestic Company is orientated toward the Mauritius domestic market. It is regulated by the Registrar of Companies and is fully subject to the Mauritius Revenue Authority's corporate tax obligations at the standard 15% flat rate.

The Domestic Company can also serve as a holding entity for local operating subsidiaries, or as the operating arm of a wider international group that has a genuine Mauritian business presence requiring a separate local vehicle. With Mauritius's growing financial services, ICT, and hospitality sectors, the Domestic Company remains an important and frequently used corporate structure.

15%
Corporate Tax Rate
A flat, competitive corporate income tax rate applied by the Mauritius Revenue Authority on chargeable income of the domestic entity.
3–5
Days, Incorporation
One of the most straightforward and rapid incorporations available, the Registrar of Companies processes domestic company applications within 3–5 business days.
Full
MRA Compliance
Annual corporate tax returns, VAT registration (where applicable), and financial statements filed with the Mauritius Revenue Authority and Registrar.

What We Provide

Key Features of the Domestic Company

Full Local Market Access
A Domestic Company can conduct any lawful business in Mauritius, including retail, professional services, manufacturing, hospitality, and technology operations, with unrestricted access to the Mauritian domestic market and consumer base.
Simple Incorporation
The incorporation process is straightforward and well-established. Aurevya prepares and files all constitutional documents, manages name reservations, and completes statutory filings with the Registrar of Companies, typically within 3–5 business days.
Flat 15% Corporate Tax
Mauritius's competitive flat corporate income tax rate of 15% applies uniformly across domestic entities, providing certainty of tax cost and a genuinely attractive rate by international standards for businesses operating locally.
VAT Registration Eligible
A Domestic Company that meets the applicable turnover threshold is eligible for VAT registration with the MRA, allowing it to recover input VAT on business expenses and engage in full commercial activity within the Mauritian economy.
Genuine Operational Substance
For international groups seeking to demonstrate genuine Mauritian substance, the Domestic Company provides an unambiguous operational presence, local employees, local contracts, and local economic activity, that strengthens the credibility of the wider group structure.
Professional Services Platform
Many professional services firms, legal, accounting, consulting, and advisory, operate through Domestic Companies in Mauritius, which provides the appropriate legal framework for local service delivery and client engagement.

Process

How It Works

01
Name Reservation
We conduct a name availability search and reserve the proposed company name at the Registrar of Companies, ensuring compliance with naming requirements and avoiding conflicts with existing entities.
02
Articles of Association Preparation
Our team prepares the company's constitutional documents, Articles of Association, initial share structure, and director appointments, tailored to the specific requirements of the client's business.
03
Registrar Submission
The incorporation application, together with all required documentation, is submitted to the Registrar of Companies. The Certificate of Incorporation is typically issued within 3–5 business days of a complete application.
04
Business Registration
Following incorporation, the company is registered for business purposes with the relevant licensing authority, including any sector-specific licences required for the nature of the entity's operations in Mauritius.
05
MRA Registration
The company is registered with the Mauritius Revenue Authority for corporate income tax and, where applicable, Value Added Tax. All MRA registration documentation is prepared and submitted by Aurevya.
06
Bank Account Opening
Aurevya facilitates the opening of a Mauritius commercial bank account through its established relationships with local banking institutions, completing the process of making the entity fully operational.

Practical Considerations

Requirements & Timeline

Regulatory Requirements

  • Registered office maintained in Mauritius
  • Minimum 1 shareholder (individual or corporate)
  • Minimum 1 director (no residency requirement, though local directors are advisable)
  • Annual financial statements filed with the Registrar
  • Annual return submitted to the Registrar of Companies
  • Corporate tax return filed annually with the Mauritius Revenue Authority
  • VAT returns filed quarterly where VAT-registered
  • Audit required for companies exceeding applicable thresholds

Indicative Timeline

  • Company Incorporation: 3–5 business days from complete application submission
  • Business Registration: 1–3 business days concurrent with or following incorporation
  • MRA Registration: 3–5 business days from incorporation certificate
  • Bank Account: 2–6 weeks depending on the institution and the nature of the business
  • Fully Operational: Typically 4–8 weeks from initial engagement

Common Questions

Frequently Asked Questions

A Domestic Company is designed for entities conducting business within Mauritius and is regulated by the Registrar of Companies and the MRA. It does not require an FSC licence and cannot benefit from the preferential regulatory treatment or DTAA access available to a GBC. A GBC, by contrast, is designed for international business conducted outside Mauritius, it is FSC-licensed, DTAA-eligible, and subject to more extensive regulatory oversight. The appropriate structure depends on where the underlying business activities are conducted.
Generally yes, Mauritius permits 100% foreign ownership across most sectors of the economy. However, certain regulated or restricted sectors may require local participation or specific regulatory approval. Aurevya advises on sector-specific restrictions as part of the initial feasibility assessment, ensuring that the proposed ownership structure is permissible before any incorporation steps are taken.
A Domestic Company pays corporate income tax at a flat rate of 15% on its chargeable income, assessed and collected by the Mauritius Revenue Authority. Where the company's annual turnover exceeds the VAT registration threshold, it must register for and charge VAT at the standard rate of 15%. Employees of the company will be subject to the Pay As You Earn (PAYE) system, and the company must make National Pension Fund and National Savings Fund contributions on behalf of local employees.
A Domestic Company, as a Mauritius tax resident, is in principle entitled to claim benefits under Mauritius's network of Double Taxation Avoidance Agreements. However, in practice, the DTAAs are most frequently and efficiently utilised through GBC structures specifically designed for international investment flows. The commercial value of DTAA access for a primarily domestic-focused entity depends on the specific income flows and jurisdictions involved, and Aurevya advises on this on a case-by-case basis.
Annual compliance obligations for a Domestic Company include: filing an annual return with the Registrar of Companies, preparing and (where applicable) auditing annual financial statements, filing a corporate income tax return with the MRA, submitting VAT returns quarterly if VAT-registered, and maintaining statutory registers and minute books. Aurevya's accounting and governance teams manage the full annual compliance cycle, ensuring that all deadlines are met and all filings are accurate and complete.

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