Private limited company
Private Company (Companies Act 2001) PTMauritius
What it takes to form, own and run a private limited company in Mauritius, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Owners' liability
Limited to what the owners put in
Officialcompanies.govmu.orgRead 10 Oct 2026
Quote
a shareholder shall not be liable for an obligation of the company by reason only of being a shareholder.
Owners
At least 1 · at most 50 · a company may be one · nominees allowed
Officialcompanies.govmu.orgRead 10 Oct 2026
Quote
Shareholder Must have at least one shareholder for corporate shareholder to provide letter for authorised signatory
Directors
At least 1 · one must live there · individuals only
Officialcompanies.govmu.orgRead 10 Oct 2026
Quote
Director – Must have at least one (1) resident director
Minimum capital
None
Officialcompanies.govmu.orgRead 25 Oct 2026
Quote
21. Essential requirements and different types of companies (1) A company shall have - (a) a name; (b) in the case of a company limited by shares, one or more shares;
Formation fee
Free
Tax on profit
Varies · 3–15%3 special regimes may apply
Officialmra.muRead 10 Oct 2026
Quote
Companies engaged in export of goods : 3% (w.e.f 01 July 2017) Others : 15%
Notary needed: NoResident director needed: YesFormed online: Yes
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Required
- Paying up the capital
- Shareholders named in the application are deemed issued the shares it specifies on incorporation (Companies Act 2001, s.51(1)); the application states the amount to be paid or other consideration for those shares (s.23(2)(d)); a shareholder's liability is limited to any amount unpaid on shares held (s.100).
Quote
and the number of shares to be issued to every shareholder and the amount to be paid or other consideration to be provided by that shareholder for the issue of those same shares;
Own it
Who may own and run it
- Directors
- At least 1 · one must live there · individuals only
Quote
Director – Must have at least one (1) resident director
- Shareholders
- At least 1 · at most 50 · a company may be one · nominees allowed
Quote
Shareholder Must have at least one shareholder for corporate shareholder to provide letter for authorised signatory
- Members
- At least 1 · at most 50 · one person may form it alone
Quote
Shareholder Must have at least one shareholder for corporate shareholder to provide letter for authorised signatory
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not required
Quote
have a registered office in Mauritius to which all communications and notices may be addressed and which shall constitute the address for service of legal proceedings on the company
Each year, at the registry
- Annual registry fee
- MUR 500
Quote
Registration fee is an annual fee payable to the Registrar of companies under part 1 of the Twelfth Schedule of the Companies Act 2001
- Accounts on the public record
- Small exempt
Quote
every company, other than a small private company, shall ensure that, within
- Audit for a small company
- Not required
Quote
a small private company need not appoint an auditor
- Audit
- A company shall, at each annual meeting, appoint an auditor (Companies Act 2001, s.195, subject to s.209).
Quote
a company shall, at each annual meeting, appoint an auditor to-
Important dates
When each obligation falls due, as the authority states it.
- Fix the balance sheet date
- 18 months after incorporation
With Registrar of Companies
Upper limit on the first financial year, counted from incorporation.
- Hold the first annual meeting of shareholders
- 18 months after incorporation
With Shareholders
s.115(2): may not be held in the calendar year of incorporation, but within 18 months of incorporation.
- Hold the annual meeting of shareholders
- 6 months after the end of the accounting period
With Shareholders
s.115(1): not later than 6 months after the balance sheet date and not later than 15 months after the previous annual meeting.
- File the annual return
- Not in our records
With Registrar of Companies
Not stated on companies.govmu.org/cbrd/statutory-obligations/ when checked
- Prepare financial statements within 6 months of the balance sheet date and file the financ
- 6 months after the end of the accounting period
With Registrar of Companies
The 6 months is for preparation; filing of the return is 28 days from the annual meeting.
- Pay the annual registration fee, 3 to 20 January
- 20 January
With Registrar of Companies
Payable from 3 January to 20 January.
- Notify the Registrar of the appointment, resignation or removal of a director or secretary
- 28 days after change of officers
With Registrar of Companies
- File beneficial-owner information within 14 days of an entry or alteration in the share re
- 14 days after change of shareholders
With Registrar of Companies
Measured from the entry or alteration in the share register.
What is public
- Directors
- Public
Quote
A company shall keep the records specified in subsection (2) and make them available for inspection in the manner specified in section 227 by a person who serves written notice on the company of his intention to inspect the records.
- Shareholders
- Public
Quote
A company shall keep the records specified in subsection (2) and make them available for inspection in the manner specified in section 227 by a person who serves written notice on the company of his intention to inspect the records.
- Beneficial owners
- To the authorities only
Quote
A company shall keep the records specified in subsection (2) and make them available for inspection in the manner specified in section 227 by a person who serves written notice on the company of his intention to inspect the records.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 3–15%+3 regimes
A company is subject to income tax at 15%; a company engaged in export of goods at 3%.
Quote
Companies engaged in export of goods : 3% (w.e.f 01 July 2017) Others : 15%
Special regimes that may apply
- Partial exemption on foreign source dividend and interest holding · 80% exempt
Companies deriving foreign source dividend (other than banks within section 44C) and companies deriving interest, subject to substance conditions Income Tax Act 1995, Second Schedule, Part II, Sub-Part B, items 6 and 7 - Companies engaged in export of goods or manufacturing activities in a freeport zone free zone · 3%
Companies engaged in the export of goods, and companies engaged in manufacturing activities in a freeport zone Income Tax Act 1995, section 44B - Manufacturing companies engaged in medical, biotechnology or pharmaceutical sector other · 3%
Manufacturing companies engaged in the medical, biotechnology or pharmaceutical sector holding an Investment Certificate issued by the Economic Development Board Income Tax Act 1995, section 44D
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Mauritius
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Removal from the register by the Registrar where the company has ceased to carry on business and there is no other reason for it to continue (Companies Act 2001, s.309-310), on notice of not less than 28 days; liquidation is separate.
Quote
the company has ceased to carry on business and there is no other reason for the company to continue in existence
- Statutory fee
- Not in our records
Every business in Mauritius
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Mauritius.
Payment and banking services
None of the services whose lists we hold names Mauritius. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Private Company (Companies Act 2001) (PT)
- ISO 20275 code
- G7H0Secondary GLEIF, Entity Legal Forms code list