In Mauritius, business deadlines are unforgiving.
For a Mauritian company, three distinct obligations must be considered: the Annual General Meeting of shareholders, the preparation of accounts, and the filing of the annual return with the Registrar of Companies via the CBRD. This should not be confused with the annual tax return filed with the MRA, which follows its own schedule.companies.govmu.org)
The deadlines below are based on the Companies Act 2001 consolidated, THE CBRD official portal and the 2026 schedule of registration fees.
What annual return, accounts and AGMs cover
The AGM, or Annual General Meeting, is the meeting of shareholders. The accounts correspond to the financial statements prepared from the balance sheet date. The annual return, on the other hand, is the statutory document filed with the Registrar of Companies. In practice, these three obligations are interconnected, but they do not have the same purpose, the same deadline, or the same filing procedure.
- The AGM It is used to validate the accounts, receive the auditor's report when it exists, examine the annual report and, where appropriate, renew certain mandates.
- The accounts must be prepared, dated and signed within the legally prescribed period after the balance sheet closing date.companies.govmu.org)
- The annual return is the annual filing addressed to the Registrar, signed by a director or the secretary of the company.companies.govmu.org)
Note that the term "annual return" is ambiguous. The MRA also uses it for the annual declaration corporate tax, which is filed online according to a different schedule and with a separate tax penalty.mra.mu)
In a larger installation project, you can also cross-reference the EDB, the PIO, the Civil Status Office, the NTA and the MQA depending on the status of the manager, employee or family.
The mandatory annual calendar, step by step
The simplest approach is to start with the balance sheet closing date and then follow the milestones in the correct order. The CBRD centralizes the online filing of the annual return, while the Companies Act sets out the basic procedures for the AGM, the financial statements, and the statutory return.
Summary table of the annual calendar
| Obligation | Basic timeframe | Relevant authority | Point of vigilance |
|---|---|---|---|
| AGM | No later than 6 months after the balance sheet closing date, 15 months after the previous AGM, and for a first AGM no later than 18 months after the incorporation. The first AGM cannot be held in the calendar year of incorporation. | Shareholders and board of directors | The AGM must notably cover the adoption of the accounts, the audit report, the annual report, the appointment of directors and, where applicable, that of the auditor. |
| Accounts | Financial statements must be prepared within 6 months of the balance sheet date. They are then signed, and copies and the auditor's report are filed within 28 days of signing, unless otherwise specified. | Registrar of Companies | A company being audited must also include the audit report, and the annual report is filed at the same time when required by law.companies.govmu.org) |
| Annual return | The filing must be made within 28 days of the AGM, or the closing date of the minute book entries if the company uses a written resolution provided for in section 117. It is not possible to make an annual return in the calendar year of incorporation. | Registrar of Companies | The document is signed by a director or the secretary, and a company with a branch register outside Mauritius is generally granted an additional 8 weeks. |
| Annual registration fees | The annual payment is made during the window from January 3rd to 20th inclusive, according to the CBRD charter. The 2026 schedule distinguishes between an amount "within due date" and an amount "after due date".companies.govmu.org) | CBRD | This is a separate payment from the annual return, with a rate that depends on the company category and, in many cases, on turnover. |
If you are also preparing to create your structure, keep this handy This guide to setting up a company in Mauritius, the role of company secretary in Mauritius and, for international arrangements, the comparison between branch and subsidiary in Mauritius.
Who is affected, and what specific cases should be monitored?
The basic rule applies to all companies, but Mauritian law provides for several exemptions and simplified regimes. It is therefore essential to verify the exact category of the company before concluding whether or not a filing is required. The thresholds are not the same for each obligation: for the annual return, the small private company exemption is linked to a ceiling of 100 million rupees, while the 2026 schedule of annual fees distinguishes first between companies up to 30 million rupees and then between those between 30 and 100 million rupees.
- A small private company Companies with a turnover not exceeding 100 million rupees do not in principle have to file an annual return, except in the case of changes in shareholding, the board of directors or other information related to the company.
- A company registered under the Small and Medium Enterprises Development Authority Act, A company with net assets not exceeding 50 million rupees and annual turnover not exceeding 20 million rupees may benefit from an exemption from annual return for 8 years from its incorporation if it was incorporated after June 2, 2015.companies.govmu.org)
- A company that holds a branch register Outside of Mauritius, there is a period of 8 weeks after the normal filing date.
- The Registrar may, for just cause, grant an additional period to perform certain acts required by law.
In practice, this means consulting the annual calendar, which includes the company's formation, its size, its potential SME status, and, if applicable, the structure initially chosen. This is precisely where a thorough initial planning prevents costly delays.
Documents to prepare and items to keep
- The closing date of the financial statements adopted by the board, as it serves as the starting point for the annual calendar.
- The financial statements are properly signed, with two directors or the only director if the company only has one.
- The auditor's report when the audit is required by law or by the company's situation.
- The annual report sent to shareholders, since some companies are required to file a copy along with the accounts.
- The annual return form, signed by a director or the secretary, as well as the “No change Return” version if nothing has changed since the last filing.
For the payment of annual registration fees, the CBRD indicates that no documents need to be uploaded at the time of payment.companies.govmu.org)
If your relocation project also involves a residence permit, a change in family status, or an employment application, other organizations may become involved, including the EDB, the PIO, the Civil Status Office, the NTA, and the MQA. The best approach remains the same: address each requirement with the relevant organization and according to its own timeline.
Late payment penalties and increased fees
In case of delay, the first level of risk is administrative. The Registrar can request that the default be rectified within 14 days, and then take the matter to court if the situation is not corrected. The law also provides for fines of up to Rs 100,000 for certain breaches related to accounts, the AGM, and the annual return, and up to Rs 200,000 for other reporting obligations.
The CBRD also publishes composition fees for certain cases of non-filing or late filing concerning the annual return, financial statements or summary, and the AGM. The amounts may change, so you should always check the current year of the fee schedule at the time of filing.companies.govmu.org)
2026 Schedule of Annual Registration Fees
The official 2026 fee schedule distinguishes between amounts paid on time and those paid after the deadline. Here are the main categories published by the CBRD.
| Type of company | Within the deadline | After the deadline |
|---|---|---|
| Small private company, turnover not exceeding Rs 30 million | Rs 500 | Rs 750. |
| Small private company, turnover greater than Rs 30 million but less than Rs 100 million | Rs 2,500 | Rs 3,750. |
| Private company, turnover exceeding Rs 100 million | Rs 18,000 | Rs 27,000. |
| Public company | Rs 27,000 | Rs 40,500. |
| Foreign company | Rs 27,000 | Rs 40,500. |
| Authorized company | US$ 130 | US$ 200. |
| Dormant company | Rs 2,500 | Rs 3,750. |
In short, delays are more costly, even when they don't immediately block the process. This is yet another good reason to set the dates for the AGM, the signing of the accounts, and the filing of the annual return right from the start.
Regarding taxation, the MRA page on company return recalls that companies must also file an electronic annual return of income, in principle within 6 months of the end of the financial year, with a penalty of Rs 2,000 per month of delay up to Rs 20,000, or Rs 5,000 maximum in certain cases of small entities.
Ultimately, the right approach is simple: never treat annual returns, accounts, AGMs, CBRD annual fees, and MRA tax returns as a single task. Each has its own text, organization, and timeline.
FAQ
What are the mandatory deadlines for filing the annual return and accounts of a Mauritian company, and what are the penalties for late filing?
The company must first hold its Annual General Meeting (AGM), no later than six months after the balance sheet date and 15 months after the previous AGM. The accounts must be prepared within six months of the balance sheet date and then filed within 28 days of their signing. The annual return then follows, within 28 days of the AGM or, in the case of a written resolution, of the closing of the accounts. In case of delay, the Registrar may request regularization within 14 days, and the law provides for fines of up to Rs 100,000 for certain breaches.
What is the annual calendar of obligations, AGMs, filing of accounts, annual return, for a company in Mauritius?
The schedule begins with the balance sheet closing date. The order is as follows: prepare the accounts, hold the Annual General Meeting (AGM), file the accounts if required, and then file the annual return. In addition, the annual registration fees must be paid, generally between January 3rd and 20th inclusive. The CBRD (Central Bureau of Registered Receivables Documentation) centralizes online filing, allowing you to track deadlines without multiplying paperwork. If the company is subject to a simplified tax regime, you must verify the exemption before initiating the filing process.
What are the late filing penalties for the annual return and financial statements of a Mauritian company?
Three levels must be distinguished. First, the law allows the Registrar 14 days to rectify a default, and then to refer the matter to the court if no action is taken. Second, certain breaches related to accounts, the AGM, and the annual return expose directors to statutory fines, with maximum amounts that can reach Rs 100,000 or Rs 200,000 depending on the obligation concerned. Finally, the CBRD publishes composition fees for certain cases of non-filing or late filing. The exact amounts depend on the type of breach and are subject to change.
What is the difference between annual return, accounts and AGM in Mauritius and what specific deadlines must be met?
The Annual General Meeting (AGM) is the shareholders' meeting, the financial statements are the accounts, and the annual return is the statutory filing with the Registrar. The AGM must, in principle, be held within six months of the balance sheet date and within 15 months of the previous meeting. The financial statements are prepared within six months of the balance sheet date and filed within 28 days of their signature. The annual return follows within 28 days of the AGM, requiring the signature of a director or the secretary. These deadlines are therefore linked, but they are not identical.
And now ?
If you want to secure your timeline from the moment the company is formed, start by the homepage of EXPAT MAURITIUS And keep the guide on company secretaries in Mauritius handy. If your project involves a foreign entity, this comparison of branches and subsidiaries can further inform your thinking. It's better to establish the right framework now than to try to correct a delay mid-year.
