Small Company — Glossary

◈Definition

Small company is a defined category under the Companies Act and applicable rules, not a conclusion based on employee count or name. Financial thresholds changed effective 1 December 2025. Holding and subsidiary companies, Section 8 companies and other excluded categories require separate treatment. Check the current definition and rules before applying any reduced compliance requirement; a director-count or capital field alone does not establish eligibility.

◉See also

Private Limited Company (PTC)(PTC)
A private-company form with restrictions under its articles and the Companies Act.
One Person Company (OPC)(OPC)
A company form that allows a single individual to incorporate a limited-liability entity.

Official references and corrections

References explain the underlying rules. They do not certify a particular company, director or CorpIntel record. Check current amendments, notifications and the documents for your situation.

Team CorpIntel

Editorial & Research Desk

CorpIntel's publishing desk for company data explainers and corporate research guides.

LinkedIn →team@corpintel.io

Part of the CorpIntel glossary, a 45-term reference. Found an error? Corrections policy.