Types of companies in Mauritius

Types of companies in Mauritius

There are many different types of business entities in Mauritius and the private limited company is one of the most popular companies among the types of companies in Mauritius.

There also other types of companies in Mauritius such as the trust, foundations, Partnership Company, different societies, sole proprietorship company etc.

Foreign companies also allowed in Mauritius. In this article, we are going to discuss on all of Mauritius companies and all types of business in Mauritius.

The company in Mauritius:

According to the legal Act 2001 of Mauritius, the company is a separate legal entity and that can be subdivided in private limited and public limited category.

In addition, the company can subdivide into the domestic company or offshore company, which also known as the confidentiality law in Mauritius protects (GBC) Global Business Company in Mauritius.

For starting a public company in Mauritius, one can have more than 25 shareholders. It is not mandatory for the public company to enlist into the stock exchange.

The directors of the company should be under the age of 70 and for the directors of the age above 70 years should re-appoint yearly by the ordinary resolution of AGM.

On another hand, for establishing a private limited company, one should not take more than 25 shareholders and not able to offer its share to the public.

There may also restriction applies to a private company that they may not transfer the shares. The private limited company can remove a director by the special resolution of the constitution.

An Unlimited Company:

An unlimited company in Mauritius has a form with the principle that it has no limit that placed on the liability for its shareholders.

Limited Life Company:

The limited life company in Mauritius is establishing on the principle that it may exist for the limited amount of time. The normal lifetime for this type of company is 50 years.

Small Private Company:

The small private company in Mauritius is a type of company that has an annual yearly turnover less than fifty millions of rupees.

This type of company in Mauritius should not audit financial statement rated file annual financial summary with the register of the company.

Foreign Company:

In Mauritius, the foreign company may also establish a business by obtaining registration of companies by submitting proper documentation and by full filling the requirements that mentioned under the company act of Mauritius 2001.

The foreign company may need to appoint authorize local agent in Mauritius and have registered office in the company. Foreign companies also have to prepare and file account on yearly basis.

Global Business Company 1 (GBC 1) :

GBC 1 company in Mauritius is license holder from the Financial Service Commission (FSC) under the act of 2007.

This type of companies should have effective management control they may get the benefits of Double Taxation Avoidance Treaties (DTAs) between Mauritius and other countries.

GBC1 companies normally taxed at 15% less tax credit and they are not subject to Capital Gain Tax (CGT) as there is no tax in Mauritius.

Global Business Company 2 (GBC 2) :

GBC 2 company in Mauritius are getting a license from offshore authority and they allowed conducting global business activity only for the non-resident of Mauritius.

Any GBC2 companies in Mauritius are not required to have resident directors and do not have the obligation of conducting board meetings. This type of company is a low-cost choice and not considered as the tax resident in Mauritius.

Protected Cell Company (PCC):

Any PCC company in Mauritius only allowed conducting limited activity such as investment fund collecting, insurance generation, structured finance, and asset holding.

This type of company does not have any capital requirements. The directors manage any PCC company and same directors of the cell company should be appointed as the directors and the individual cells as it does not have any separate legal entity.


The trust framework developed under the trust act of 2001 and various types of trust are available for the resident and nonresident of Mauritius. Few examples of trust are charitable, discretionary purpose and asset protection trust etc.

Any trust in Mauritius does not require any formal registration and so thus, it has total confidentiality. In addition, the flexibility that is provided by the trust act determines the applicable law for governance.

General Partnership Company:

In general, Partnership Company, the liability of the partners is unlimited and partnership is common for the professional service firms.

Limited Partnership Company:

A limited partnership is more flexible than the company is and it is a more popular vehicle for the organization such as private equity fund and joint venture.

Sole proprietorship Company:

A sole proprietorship is a simplest and most chosen vehicle among the types of companies in Mauritius. This type of business should apply for Business registration number (BRN) and it got unlimited liability.


Company Registration Expert Since 2012