Made for Mauritian founders and investors•Updated for Budget 2026-2027
Lakaz Biznes
powered by
My dashboard
My dashboardBusiness structure
Société (Partnership)
Open to non-citizens
A flexible partnership between two or more partners. Can be tax-transparent (income passes to partners) or elect to be taxed as a company.
In your favour
The upsides
- Flexible profit-sharing between partners
- Tax transparency option
- Lighter than a company in some respects
Weigh it up
The trade-offs
- Partners can carry personal liability (depending on type)
- Needs a clear partnership agreement
- Non-resident sociétés are taxed as a company
Is it the right fit?
When to choose it
Two or more founders want a flexible, partnership-based structure.
Stay compliant
Your obligations
What you commit to once you run your business under this structure.
- Register with the CBRD
- Register with the MRA; file returns
- Hold a trade fee or licence
Not sure which structure fits your business?
Answer 8 quick questions and we'll suggest a structure plus your full launch plan, with the exact schemes, steps, permits and costs for your situation.
Build my plan