Made for Mauritian founders and investorsUpdated for Budget 2026-2027

Business 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
ReconfirmSource ↗Verified 2026-06-23

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