A domestic company is incorporated under the laws of Mauritius by the Registrar of Companies and governed by the Companies Act 2001, amongst other legislations. The use of a domestic company is often considered as the best way to conduct business with Mauritian residents and is among the preferred route to investing in Mauritius but can also be used for other purposes.
Also, all entities set-up as domestic companies will be able to benefit from the 3% tax rate on foreign income if they apply for a GBL license.