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A domestic company is registered with the Registrar of Companies and governed under the Companies Act 2001.

A domestic company can be set up for various activities including Trading, Investment Holding, and Consulting Services amongst others. The activities can be conducted with residents of Mauritius as well as with non residents of Mauritius.

Invecta Corporate Services Ltd can assist you with the set up and administration of a domestic company.


The Company is not obliged to adopt a Constitution with the proceedings of the Company, the directors and the shareholders to be governed by Schedule 2 of the Companies Act 2001.

Stated Capital

There is no minimum stated capital required. Unless advised to the contrary, the Company can be incorporated with a Stated Capital of MUR 100 representing 100 Ordinary Shares of MUR1.


A Domestic Company must appoint at least one (1) director resident in Mauritius; Invecta Corporate Services Ltd can provide for resident directors if required.


A minimum of one (1) shareholder (individual or corporate) is required. The shareholder of a domestic company can be non resident of Mauritius.

Principal Place of Business

A Domestic Company requires a Trade Licence from the Municipal Council / District Council pertaining to the location of its principal place of business.

KYC documents

For the set up of the Company KYC documents will be required for the shareholders and Directors. Those documents for an individual typically comprise ID, proof of residential address, bank reference letter, and professional profile amongst others.

For a Corporate shareholder the documents concerned include Certificate of incorporation, constitution, register of members and directors, and financial statements amongst others.

Lead Time

The lead time for the incorporation of a domestic company by the Registrar of Companies is 3 working days once all pertaining documents have been submitted.

Bank Accounts

Bank accounts for the company can be opened in foreign currencies and Mauritian rupees with any commercial bank operating in Mauritius.

Accounting and audit

Annual financial statements duly signed by at least one Director of the Company are required to be filed with the Registrar of Companies.

Every company shall, once in every year, file with the Registrar for registration, an annual return.

Auditing of the financial statements is not compulsory unless the turnover of the Company is at least Rs. 50 millions.


A domestic company has to submit an annual tax declaration to the Mauritius Revenue Authority [MRA]. Quarterly tax declaration 'Advance Payment System' [APS] submissions will be required for any domestic company with an annual turnover exceeding Rs.2 millions [USD 66K].

VAT registration of company is compulsory for any domestic company with turnover exceeding Rs. 2 millions.

A Corporate Social Responsibility [CSR] tax of 2% is applicable to chargeable income of domestic companies.
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