{"id":965,"date":"2026-08-11T07:00:27","date_gmt":"2026-08-11T07:00:27","guid":{"rendered":"https:\/\/expat-mauritius.com\/blog\/reprendre-racheter-entreprise-ile-maurice-etapes-due-diligence\/"},"modified":"2026-08-11T07:00:27","modified_gmt":"2026-08-11T07:00:27","slug":"taking-over-buying-a-business-in-mauritius-due-diligence-steps","status":"publish","type":"post","link":"https:\/\/expat-mauritius.com\/en\/blog\/reprendre-racheter-entreprise-ile-maurice-etapes-due-diligence\/","title":{"rendered":"Taking over or acquiring a business in Mauritius: steps, due diligence and taxation"},"content":{"rendered":"

Buying a company in Mauritius requires careful planning before signing. The right structure depends on the target business model, the risks assumed, and the tax treatment of the sale or assets.companies.govmu.org<\/a>)<\/p>\n

In 2026, the Mauritian framework remains clear: the standard corporate tax rate is 15 %, the VAT rate is 15 %, and the MRA reiterates that there is no capital gains tax on a sale of securities for personal gain, even though regular trading may become taxable.mra.mu<\/a>)<\/p>\n

Note: This article is for informational purposes only and does not replace personalized tax, legal, or corporate advice.<\/em><\/p>\n

Where to begin before even talking about price?<\/h2>\n

Before any negotiation, clarify your true objective. Are you looking for an already established business, a well-established brand, a ready-made legal structure, or an investment vehicle for your expatriate assets? In Mauritius, this clarification changes everything: the takeover timeframe, the desired level of control, the administrative burden, and the level of risk you are willing to accept. A successful takeover is not just a good deal on paper; it's a structure that aligns with your life plan and investment horizon.<\/p>\n

If your project is part of a larger relocation, also keep an eye on housing, banking, schools, and living expenses: Expat Mauritius practical guides<\/a> serve as a guiding thread before moving on to the closing.<\/p>\n

Share buyback or asset buyback: which structure to choose?<\/h2>\n

The choice between a share purchase and an asset purchase is one of the most important decisions in the transaction. In a share purchase, you acquire the company itself. In an asset purchase, you select only what you want to buy, which can be simpler to isolate, but often requires more restructuring at the time of the transfer.<\/p>\n

Quick comparison of the setups<\/h3>\n\n\n\n\n\n\n\n
Assembly<\/th>\nWhat you buy<\/th>\nPoints to be aware of in Mauritius<\/th>\nTax reading<\/th>\n<\/tr>\n<\/thead>\n
Share buyback<\/td>\nYou take control of the existing company.<\/td>\nBeneficial ownership information must be kept in the share register and communicated to the Registrar within the prescribed time limits; transfers of securities are therefore not treated as a simple commercial change.<\/td>\nA capital gain from the sale of assets can remain part of one's assets and, in that case, be outside the scope of capital gains tax; however, a distinction must be made between portfolio investment and securities trading.mra.mu<\/a>)<\/td>\n<\/tr>\n
Asset buyback<\/td>\nYou select only the assets, the fund, or certain contracts.<\/td>\nThe scope changes more easily, but the consequences for VAT, registration, and compliance obligations must be checked if the activity exceeds the applicable thresholds.mra.mu<\/a>)<\/td>\nProfits generated by the activity are in principle still taxed at the company level, with the normal rate applicable to businesses.<\/td>\n<\/tr>\n
Takeover with a heritage-based approach<\/td>\nYou structure the operation while also considering expatriation and asset allocation.<\/td>\nIf your strategy also includes real estate, approved schemes can grant residency rights starting from USD 375,000, and some G+2 apartments have a minimum price of MUR 6 million.edbmauritius.org<\/a>)<\/td>\nThe operation should not be viewed solely as a company acquisition, but as a company + assets + installation package.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Due diligence to be carried out before signing<\/h2>\n

Due diligence must go beyond the accounts. In Mauritius, formalities related to shares, beneficial owners and filings with the Registrar are central points, and it would be risky to buy a company without verifying the consistency between the internal register, the official filings and the reality of the control.<\/p>\n