| Private Company Limited by Shares | Ltd | Closely-held share-capital company under the Companies Act 2001; the default SME vehicle with restricted share transferability and minimum one shareholder. Equivalent to a US LLC. |
| Public Company | PLC | Share-capital company whose shares may be offered to the public and listed on the Stock Exchange of Mauritius under the Companies Act 2001. Equivalent to a US C-Corp. |
| Global Business Company | GBC | FSC-licensed share-capital company principally used for cross-border holding, investment, and international operations; entitled to treaty benefits. Equivalent to a US C-Corp. |
| Variable Capital Company | VCC | FSC-licensed umbrella fund vehicle with variable share capital, allowing creation of sub-funds with segregated assets and liabilities under the Variable Capital Companies Act 2022. Equivalent to a US C-Corp (investment fund variant). |
| Authorised Company | AC | FSC-registered (not licensed) company that conducts business outside Mauritius only; lighter regulatory touch than a GBC. Equivalent to a US C-Corp. |
| Protected Cell Company | PCC | Company with statutorily segregated cells, each with ring-fenced assets and liabilities; commonly used for captive insurance and investment funds. Equivalent to a US Series LLC. |
| Company Limited by Guarantee | — | Company with no share capital in which members’ liability is limited to a guaranteed amount; typically used for non-profit associations and professional bodies. Equivalent to a US Nonprofit Corporation. |
| Société en Nom Collectif | SNC | Civil-law general partnership under the Code Civil Mauricien in which all partners bear unlimited joint and several liability for partnership debts. Equivalent to a US General Partnership. |
| Société en Commandite Simple | SCS | Civil-law limited partnership with at least one general partner (unlimited liability) and one or more limited partners (liability capped at contribution). Equivalent to a US Limited Partnership. |
| Limited Partnership | LP | Common-law limited partnership registered under the Limited Partnerships Act 2011; has legal personality and at least one general partner with unlimited liability. Equivalent to a US Limited Partnership. |
| Limited Liability Partnership | LLP | Partnership with full legal personality and mutual limited liability for all partners, introduced by the Limited Liability Partnerships Act 2016; commonly used by professional services firms. Equivalent to a US Limited Liability Partnership. |
| Foundation | — | Separate legal entity established under the Foundations Act 2012 to hold assets for specified purposes or beneficiaries; commonly used for estate planning and philanthropy. Equivalent to a US Statutory/Business Trust. |
| Sole Proprietorship | — | Individual trading under their own name or a registered trade name (entreprise individuelle) under the Business Registration Act 2002; no separate legal personality, unlimited personal liability. Equivalent to a US Sole Proprietorship. |
| Branch of Foreign Company | — | Foreign company registered to carry on business in Mauritius under Part VII of the Companies Act 2001; not a separate legal entity from the parent. Equivalent to a US foreign corporation branch/rep office. |