About Onshore/Domestic Companies

What is an Onshore/Domestic Company?

A Mauritius Domestic Company which may either be public or private, is resident in Mauritius and therefore liable to tax of 15%. Domestic Companies are governed by the Companies Act 2001. The company shall be a small private company where the turnover is less than MUR 10 million. The Mauritian Domestic Companies may also access to Mauritius' network of 34 tax treaties.

What are the features of an Onshore/Domestic Company?

Key features of a domestic company include:

• Tax on income at a rate of 15% per annum
• No withholding tax on dividends
• No interest or royalties
• No stamp duties
• No inheritance tax
• No capital gains tax and no exchange control
• Domestic companies also have access to the Mauritius Double Taxation Treaties (DTA) network