Business Setup
Every company and legal structure available in Mauritius — from the standard domestic company to specialised fund vehicles — set out with what each one is and who it suits.
Companies Act 2001
Standard company under the Companies Act 2001; liability limited to shares; min. 1 director and 1 shareholder; for locally operating businesses.
As the private company, but min. 7 shareholders, publicly tradeable shares, stricter disclosure and reporting duties.
FSC-licensed, tax-resident special status on a private company; for international holding/financial activities; 2 Mauritius-resident directors mandatory (usually the Management Company's nominees).
FSC-authorised, tax non-resident special status; explicitly designed for non-resident owners, minimal local substance.
For associations/non-profit purposes; members liable only up to their promised contribution, no shares/profit share.
Hybrid form: combines shareholder and guarantee membership within one company.
No liability limitation for shareholders; rarely used in practice.
Duration capped at max. 50 years from the outset (extendable up to 150 years).
A single shareholder is sufficient; a secretary must be appointed within 6 months.
Partnership under the Code de Commerce; no separate legal personality; max. 99-year term, renewable.
Under the Limited Partnerships Act 2011; at least 1 general partner (unlimited liability) + at least 1 limited partner (liability capped at investment).
Under the Limited Liability Partnerships Act 2016; separate legal personality, all partners' liability capped at their contribution.
Sole proprietorship under the Business Registration Act 2002; no separate legal personality, unlimited personal liability; registered via form BRF1.
Company with legally segregated “cells” (assets/liabilities ring-fenced per cell); popular for fund and insurance structures, FSC-licensed.
Flexible fund structure introduced in 2022, with sub-funds; FSC-licensed, modelled on international VCC/ICAV regimes.
Non-independent branch of a foreign company; operationally active in Mauritius, no separate legal personality.
Pure liaison presence of a foreign company with no revenue generation of its own, marketing/liaison function only.
None of these structures grants residency on its own. Incorporating or registering a company and obtaining the right to reside and work are two separate processes handled by two different authorities. Thresholds, fees and requirements reflect the position as of August 2026 and should be reconfirmed with the Economic Development Board or licensed Mauritius counsel before being relied on.
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The right setup depends on your business model, your international activities and your long-term objectives. Let's talk it through.