Mauritius Company Formation

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Mauritius Company Formation

Mauritius Authorized Company

Brief Overview:

A company having its principle place of effective management outside Mauritius.  It require authorization from the FSC to be an Authorized Company (“AC”).

Key features

  • Majority beneficial interest is controlled by a person who is not a citizen of Mauritius
  • Conduct business principally outside Mauritius or with such category of persons as may be specified in FSC Rules
  • It must have a registered agent in Mauritius which shall be a management company.
  • It is a non-resident in Mauritius. No tax is payable in Mauritius but it is required to submit a return of income to the Mauritius Revenue Authority.

Mauritius Domestic Company

  • A Domestic Company may be used to carry out business both in and outside Mauritius. The Domestic Company is governed by The Companies Act 2001.
  • Key Features
  • Access to the extensive network of Double Taxation Avoidance Agreements (DTAAs) which Mauritius has with other countries;
  • Headline rate of tax at 15% but may be subject to exemptions, tax holidays or other reductions in tax rate as a result of the activity;
  • Eligible to the partial exemption regime under which 80% of the certain income are exempted from income tax;
  • Eligible to underlying tax credit on dividends if shareholding in the company paying the dividend is directly or indirectly greater than 5%;
  • Eligible for tax sparing benefits;
  • No thin capitalization rules, earning stripping and controlled foreign company regulations;
  • Exempted from capital gains tax in Mauritius