Starting a business in Mauritius

Legal Forms of Companies

Private company

Number of partners: limited to 50 shareholders and cannot offer shares to the public.
Capital (max/min): minimum USD 1 per partner
Shareholders and liability: private companies can be:
- Limited by shares, when the liability of its shareholders is limited to any amount unpaid on the shares respectively held;
- Limited by guarantee, when the liability of its members is limited to such amount as the members may respectively undertake to contribute to the assets of the company;
- Unlimited, if no limit is placed on the liability of its shareholders

Public company

Number of partners: may have more than 25 shareholders and may offer to sell its shares to the public
Capital (max/min): no minumum capital required
Shareholders and liability: limited to the amount of the shares

Global Business company

Number of partners: minimum one shareholder and two directors, both ordinarily residing in Mauritius
Capital (max/min): minimum USD 1
Shareholders and liability: may be incorporated as a company limited by shares, a company limited by  guarantee, a company limited by shares and guarantee, an unlimited liability company or a limited life company

Limited Partnership

Number of partners: at least one general partner and one limited partner
Capital (max/min): no minumum capital required
Shareholders and liability: general partners are liable for all the debts and obligations of the partnership
limited partners are liable only up to the maximum amount of their commitment

Business Setup Procedures

Source: Doing Business - Latest available data.