Domestic Companies

A domestic company is incorporated in Mauritius by the Registrar of Companies under the framework of the Companies Act 2001 and other applicable legislation. It is the most common and practical vehicle for conducting business with Mauritian residents and is widely regarded as a preferred structure for investments in Mauritius. In addition to commercial activities, a domestic company may also be used for a variety of other lawful purposes.

Furthermore, domestic companies may benefit from a reduced corporate tax rate of 3% on qualifying foreign-source income, provided they obtain a Global Business Company (GBC) and meet the applicable regulatory requirements.