Starting a business in Mauritius is primarily a matter of method.<\/p>\n
Between the choice of structure, the incorporation into Corporate and Business Registration Department<\/em> (CBRD), obtaining the Business Registration Card<\/em> And regarding tax obligations, the process is fairly smooth\u2026 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<\/strong>, of the public costs<\/strong> (with amounts), of time limit<\/strong> realistic and common mistakes<\/strong>, with the right reflexes to secure your launch.<\/p>\n If you would like to be supported from start to finish (permits, installation, real estate, company, compliance), EXPAT MAURITIUS<\/a> acts as a local partner to simplify your procedures and reduce administrative back-and-forth.<\/p>\n In Mauritius, the creation and legal life of a company revolve primarily around the CBRD<\/strong> (Registrar of Companies). Incorporation can be done online<\/strong> via the platform operated by Mauritius Network Services<\/em> (MNS). (companies.govmu.org<\/a>)<\/p>\n 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<\/a>)<\/p>\n For a company primarily focused on operations outside<\/strong> In Mauritius, the application for a Global Business license goes through the Financial Services Commission (FSC)<\/strong> and must be \u201cchanneled\u201d via a Management Company<\/strong>. The FSC also emphasizes elements of substance\/governance (e.g., management requirements, AML\/CFT compliance, etc.).fscmauritius.org<\/a>)<\/p>\n Before submitting, check the availability of the name (and especially the consistency between name<\/strong>, object<\/strong>, real activity<\/strong> And place of work<\/strong>). This is a point that generates feedback if the declared activity does not correspond to what will be subsequently requested (bank, VAT, permit, etc.).<\/p>\n 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<\/a>)<\/p>\n Critical point:<\/strong> the CBRD indicates that at least a director<\/strong> must be resident of Mauritius<\/strong>. (companies.govmu.org<\/a>)<\/p>\n Once the file is complete and the fees paid, the Registrar issues the certificate of incorporation<\/strong> and assigns a unique number<\/strong> to society.companies.govmu.org<\/a>)<\/p>\n Companies are registered under the Business Registration Act 2002<\/strong> 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<\/a>)<\/p>\n The costs of Business Registration Card<\/strong> depend in particular on the number of people (e.g. \u226410 people: Rs 125; 11\u201350: Rs 250; 51\u2013100: Rs 600; >100: Rs 1500).companies.govmu.org<\/a>)<\/p>\n Regarding taxation, a frequently cited basis for resident companies is a corporate tax rate of 15%<\/strong> (with specific regimes\/measures depending on the nature of the income and the applicable framework).taxsummaries.pwc.com<\/a>)<\/p>\n Regarding VAT, the mandatory registration threshold has been lowered by Rs 6m to Rs 3m<\/strong> with effect from October 1, 2025<\/strong> (Measure presented in the 2025\u20132026 budget context).pwc.com<\/a>)<\/p>\nWhy start a business in Mauritius: what you need to know before you begin<\/h2>\n
A structured administrative framework (CBRD, MNS, CBRIS)<\/h3>\n
One point of concern for non-citizens: the right to residency and employment<\/h3>\n
Choosing the right structure: local company, \u201cglobal business\u201d, independent\u2026<\/h2>\n
The most common options<\/h3>\n
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Global Business: something to consider if your business is primarily outside of Mauritius<\/h3>\n
Key steps to starting a business in Mauritius (operational checklist)<\/h2>\n
1) Validate the name and activity (and avoid inconsistencies)<\/h3>\n
2) Prepare the incorporation file (company)<\/h3>\n
3) Submit the application (online or at the Registrar) and obtain the Certificate of Incorporation<\/h3>\n
4) Register the business under the Business Registration Act (Business Registration Card)<\/h3>\n
5) Anticipate taxation & compliance: income tax, VAT, annual fees, tax returns<\/h3>\n
Costs: public fees (CBRD) and budget to be allocated<\/h2>\n
Summary table of official fees (incorporation, BRC, annual fees \u2013 year 2026)<\/h3>\n