Made for Mauritian founders and investors•Updated for Budget 2026-2027
Lakaz Biznes
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My dashboardBusiness structure
Private Company Limited by Shares (Ltd)
Open to non-citizens
The most common structure for SMEs. A separate legal entity with limited liability, so the company, not you, owes the debts.
In your favour
The upsides
- Limited liability protects personal assets
- Credibility with clients, banks and the EDB
- Required to access most grants and financing
Weigh it up
The trade-offs
- More admin: annual return and financial statements
- Audit required above certain thresholds
- Slightly higher setup cost
Is it the right fit?
When to choose it
You want to protect personal assets, hire, raise finance, or access grants. This is the default for a serious business.
Stay compliant
Your obligations
What you commit to once you run your business under this structure.
- Incorporate with the CBRD and obtain a Business Registration Number (BRN)
- Register with the MRA (TAN; VAT if turnover > Rs 3M)
- File an annual return and IFRS financial statements within 6 months of year-end
- Hold a trade fee or licence
Not sure which structure fits your business?
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