Setting up your entity

Navitas advises entrepreneurs as to the setting up of the appropriate corporate vehicle, in line with your business objectives.

A proposed entity owned and controlled by Mauritian citizens, or incorporated to conduct business mostly in Mauritius, will be a domestic company.

Domestic companies benefit from a -15% tax rate, with the following exceptions:

  • 3% tax rate if engaged in exports of goods;

  • 3% or less if income sources are dividends and/or interests from a foreign source;

  • 3% tax rate on overseas income derived by a Collective Investment Scheme (CIS), closed ended funds, CIS manager, CIS administrator, investment advisor or asset manager;

  • No capital gains tax;

  • 2% Corporate Social Responsibility (CSR);

  • No withholding tax on payment of dividends to shareholders.

To this end, we assist you with…

  • The setting up of all available types of corporate vehicles (limited by shares, by guarantee, limited life…);

  • The drafting of constitutions, shareholders’ agreements, share sale and purchase agreements;

  • Your application with the Economic Development Board(EDB) and the relevant authorities for different permits, including investor, self-employed, retired, professional, tourist enterprises-related and business operations permits, among others.