Starting a business in Mauritius is primarily a matter of method.
Between the choice of structure, the incorporation into Corporate and Business Registration Department (CBRD), obtaining the Business Registration Card And regarding tax obligations, the process is fairly smooth… provided you anticipate the most common stumbling blocks (incorrectly declared activity, resident director, annual expense schedule, VAT threshold, etc.). This guide gives you a clear overview of the steps, of the public costs (with amounts), of time limit realistic and common mistakes, with the right reflexes to secure your launch.
If you would like to be supported from start to finish (permits, installation, real estate, company, compliance), EXPAT MAURITIUS acts as a local partner to simplify your procedures and reduce administrative back-and-forth.
Why start a business in Mauritius: what you need to know before you begin
A structured administrative framework (CBRD, MNS, CBRIS)
In Mauritius, the creation and legal life of a company revolve primarily around the CBRD (Registrar of Companies). Incorporation can be done online via the platform operated by Mauritius Network Services (MNS). (companies.govmu.org)
One point of concern for non-citizens: the right to residency and employment
Setting up a company does not automatically grant the right to live and work in Mauritius. For foreign entrepreneurs, permit rules (e.g., Occupation Permit) are evolving and may include mid-term performance/monitoring requirements. Stricter conditions (reviews, thresholds, etc.) were announced in September 2025.fragomen.com)
Choosing the right structure: local company, “global business”, independent…
The most common options
- Private company (often the standard choice for a local business or a “classic” structure).
- Public company (less common for a “simple” entrepreneurial project).
- Business registration (activity registered under the Business Registration Act, (depending on your situation).
- Global Business Licence (international activity overseen by the FSC, via a Management Company approved). (fscmauritius.org)
Global Business: something to consider if your business is primarily outside of Mauritius
For a company primarily focused on operations outside In Mauritius, the application for a Global Business license goes through the Financial Services Commission (FSC) and must be “channeled” via a Management Company. The FSC also emphasizes elements of substance/governance (e.g., management requirements, AML/CFT compliance, etc.).fscmauritius.org)
Key steps to starting a business in Mauritius (operational checklist)
1) Validate the name and activity (and avoid inconsistencies)
Before submitting, check the availability of the name (and especially the consistency between name, object, real activity And place of work). This is a point that generates feedback if the declared activity does not correspond to what will be subsequently requested (bank, VAT, permit, etc.).
2) Prepare the incorporation file (company)
The CBRD details the information to be provided (directors, shareholders, registered office, activities, etc.) and the supporting documents (articles of incorporation if applicable, consents, passport for non-residents, proof of address, etc.).companies.govmu.org)
Critical point: the CBRD indicates that at least a director must be resident of Mauritius. (companies.govmu.org)
3) Submit the application (online or at the Registrar) and obtain the Certificate of Incorporation
Once the file is complete and the fees paid, the Registrar issues the certificate of incorporation and assigns a unique number to society.companies.govmu.org)
4) Register the business under the Business Registration Act (Business Registration Card)
Companies are registered under the Business Registration Act 2002 and the process can also be completed online (via the MNS platform). The CBRD specifies the forms (BRF1/BRF2/BRF3) and the information requested (nature of activity, locations, start date, etc.).companies.govmu.org)
The costs of Business Registration Card depend in particular on the number of people (e.g. ≤10 people: Rs 125; 11–50: Rs 250; 51–100: Rs 600; >100: Rs 1500).companies.govmu.org)
5) Anticipate taxation & compliance: income tax, VAT, annual fees, tax returns
Regarding taxation, a frequently cited basis for resident companies is a corporate tax rate of 15% (with specific regimes/measures depending on the nature of the income and the applicable framework).taxsummaries.pwc.com)
Regarding VAT, the mandatory registration threshold has been lowered by Rs 6m to Rs 3m with effect from October 1, 2025 (Measure presented in the 2025–2026 budget context).pwc.com)
Costs: public fees (CBRD) and budget to be allocated
Summary table of official fees (incorporation, BRC, annual fees – year 2026)
| Category | Element | Amount (official indicative) | Source / precision |
|---|---|---|---|
| Incorporation | Private Company (incorporation) | Rs 3,000 | CBRD fees (office/online)companies.govmu.org) |
| Incorporation | Public Company (incorporation) | Rs 13,500 | CBRD fees (office/online)companies.govmu.org) |
| Incorporation | Category 2 Global Business (incorporation) | USD 65 | CBRD fees (office/online)companies.govmu.org) |
| Documents | Summary of the file | Rs 200 (office) / Rs 100 (online) | CBRD (companies.govmu.org) |
| Business Registration | Business Registration Card (≤10 people) | Rs 125 | Scale based on staff size (companies.govmu.org) |
| Business Registration | Business Registration Card (11–50 people) | Rs 250 | Scale based on staff size (companies.govmu.org) |
| Annual fees (2026) | Small Private company (turnover ≤ Rs 30m) | Rs 500 (on time) / Rs 750 (after due date) | Registration fees payable for year 2026 (companies.govmu.org) |
| Annual fees (2026) | Private company (turnover > Rs 100m) | Rs 18,000 / Rs 27,000 | Subject to compliance with the deadline (companies.govmu.org) |
| Annual fees (2026) | Authorized Company | USD 130 / USD 200 | Subject to compliance with the deadline (companies.govmu.org) |
Other costs to budget for (which will vary depending on your situation)
- Head office address and administrative support.
- Governance : if your setup requires a resident manager, secretary, compliance services, etc. (costs vary greatly depending on providers and level of service).
- Accounting and declarations (monthly/quarterly/annually depending on obligations).
- Bank : KYC/AML collection time, any processing fees, capitalization, proof of activity.
- Permits / Immigration if you need to work on-site (file preparation, translations/certifications, etc.).fragomen.com)
Timeframe: how much time should be allowed (without any unpleasant surprises)?
What the administration announces vs. the reality on the ground
The official texts mainly indicate the process (Online registration possible, documents to provide, fees), but not always a fixed number of days. In practice, processing times depend mainly on the quality of the application: consistency of information, legible supporting documents, correct addresses, and no back-and-forth correspondence.companies.govmu.org)
The “real” source of delay: banking, compliance, and permits
Many projects fall behind schedule after incorporation, at the time of:
- opening the bank account (KYC/AML, proof of activity, business plan, contracts); ;
- alignment declared activity ↔ actual billing (VAT, contracts, sector licenses); ;
- the immigration section (if applicable), the conditions of which may change and include compliance checks in the future.fragomen.com)
Common mistakes (and how to avoid them)
1) Neglecting the requirement for a resident director
The CBRD indicates that at least a director must be resident of Mauritius. Forgetting this point may force you to modify the structure or delay creation.companies.govmu.org)
2) Declaring an activity that is too vague (or inconsistent)
A "catch-all" business activity can be complicated: bank account opening, VAT, contracts, permit applications, and sometimes sector-specific licenses. The right approach: describe the business. in a precise, with a clear scope, and plan for future development if your business model expands.
3) Forget about annual fees and penalties after the due date
THE registration fees (Annual fees) vary depending on the type of structure and the level of turnover, and increase if paid after the due date (e.g., small private company ≤ Rs 30m: Rs 500 on time, Rs 750 after).companies.govmu.org)
4) Making a mistake on the VAT threshold (and being subject to a catch-up)
Since the October 1, 2025, The threshold for mandatory VAT registration has been raised to Rs 3m (instead of Rs 6m). Many small businesses are caught off guard as the change quickly impacts invoicing, accounting settings, and reporting obligations.pwc.com)
5) Underestimating the “global business” requirements (substance, FSC intermediary)
If your project falls under the global business, The application is overseen by the FSC and goes through a Management Company. Trying to "keep it simple" with an unsuitable setup can create a risk of non-compliance (substance, governance, AML/CFT, etc.).fscmauritius.org)
Field advice: Divide your project into three parts (legal, operational, and tax-related) and verify their consistency before committing to the bank, VAT, and/or permits. This is the most reliable way to avoid a cascade of setbacks.
Official and reliable resources (to consult during your procedures)
- CBRD – How to Incorporate a Company (documents, requirements, fees) (companies.govmu.org)
- CBRD – How to register a business (Business Registration Card, fee schedule) (companies.govmu.org)
- CBRD – Registration fees payable for the year 2026 (PDF) (companies.govmu.org)
- FSC – Global Business (license, role of Management Companies) (fscmauritius.org)
- PwC Tax Summaries – Mauritius (Corporate) (tax benchmarks) (taxsummaries.pwc.com)
- PwC Mauritius – Budget 2025–2026 (VAT) (pwc.com)
- Fragomen – changes to permits (September 2025) (fragomen.com)
How EXPAT MAURITIUS can help you (without complicating things)
Every business project is different: some mainly require simple creation and good compliance, others involve a permit, a real estate project, a family installation, or a structure adapted to an international activity.
EXPAT MAURITIUS positions itself as a one-stop shop For expatriation to Mauritius: permits/visas, settling in (housing, schools, banking, insurance), real estate investment, and entrepreneurial support. To further develop your relocation project, you can also consult:
- Living in Mauritius: turnkey expatriation and real estate
- Expatriation guides – Expat Mauritius
FAQ – Starting a business with EXPAT MAURITIUS: frequently asked questions
What is the minimum budget required to create a company in Mauritius (excluding services)?
In public spending, a private company is billed Rs 3,000 at incorporation. Then, annual costs must be anticipated (for example, in 2026, a small private company with turnover ≤ Rs 30m pay Rs 500 within the deadlines, Rs 750 (after expiry date). Additional fees may apply. Business Registration Card depending on the number of people (e.g., Rs 125 if ≤10 people). The rest of the budget depends mainly on the bank, accounting, and your specific circumstances (permits, substance, etc.).companies.govmu.org)
Why is my application blocked when the incorporation process seems "simple"?
The obstacles rarely arise with the form itself, but rather with overall consistency: overly vague activity, incomplete supporting documents, discrepancies between the declared address and reality, or even a governance constraint (e.g., the requirement of at least one resident director). Furthermore, opening a bank account and KYC/AML can lengthen the timeline if the evidence of activity (contracts, pro forma invoices, business plan) is not ready. Preparing "bank-ready" documentation from the outset significantly reduces returns and delays.companies.govmu.org)
From when do I need to register for VAT in Mauritius?
The threshold for mandatory VAT registration has been lowered to Rs 3 million of annual taxable turnover with effect from October 1, 2025 (instead of Rs 6m previously). In practical terms, this impacts invoicing, price display, accounting, and the frequency of declarations. The best approach is to monitor your turnover monthly (forecast vs. actual) and anticipate registration before crossing the threshold, in order to avoid an emergency switchover and invoicing errors.pwc.com)
Is a “Global Business” company suitable for an e-commerce or freelance activity?
Not automatically. The global business is overseen by the FSC: the application goes through a Management Company and is accompanied by compliance requirements (governance, AML/CFT, substance as applicable). An e-commerce or service activity may sometimes fall under a simpler framework (domestic structure) if the activity is managed from Mauritius. Conversely, if your activity is primarily international and structured outside Mauritius, a “global” framework may be relevant. The important thing is to align: target markets, management location, banking, taxation, and compliance.fscmauritius.org)
And now ?
If you want to move forward without wasting time going back and forth, the most efficient step is to have your structure, your activity and your compliance plan (annual fees, VAT, bank, permits if required). EXPAT MAURITIUS offers personalized support, with a free assessment and comprehensive assistance (settling in, permits, real estate, and all procedures related to your project). To get started, visit EXPAT MAURITIUS and contact the team via phone, WhatsApp, email or online form.
