Company Formation in Mauritius

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Tax year covered: Income year 1 July 2026 to 30 June 2027 (year of assessment 2027/28).

Who this applies to

Founders and advisers setting up or running a company in Mauritius, under the Companies Act 2001, registered with the Corporate and Business Registration Department (CBRD). Tax registration follows through VAT and Payroll social.

Rates, bands and thresholds

Item	Figure	Conditions	Tax year	Source
Incorporation fee	Free, private or public	Signed certificate Rs 300 on request; file summary Rs 100	2026	https://companies.govmu.org/cbrd/incorporation-domestic-company/
Resident director	At least 1	Ordinarily resident in Mauritius (Companies Act)	2026	https://companies.govmu.org/cbrd/wp-content/uploads/2026/09/Companies-Act-200131-08-2026.pdf
Shareholders	At least 1	s.21 essential requirements	2026	same
GBC and VCC directors	At least 2 resident	CBRD page	2026	https://companies.govmu.org/cbrd/incorporation-domestic-company/
Small private company	Turnover under Rs 100 million	Not a Global Business Licence holder or First Schedule Financial Reporting Act entity	2026	https://companies.govmu.org/cbrd/wp-content/uploads/2026/09/Companies-Act-200131-08-2026.pdf
Annual fee, small to Rs 30m	Rs 500; Rs 750 late	Paid 3 to 20 January	2026	https://companies.govmu.org/cbrd/fees-payable-to-roc/
Annual fee, Rs 30m to Rs 100m	Rs 2,500; Rs 3,750 late	same	2026	same
Annual fee, above Rs 100m	Rs 18,000; Rs 27,000 late	same	2026	same
Annual fee, public or foreign	Rs 27,000; Rs 40,500 late	same	2026	same
Annual fee, private GBC	Rs 18,000; Rs 27,000 late	same	2026	same
Annual fee, Authorised Company	USD 130; USD 200 late	same	2026	same
First financial year	Not over 18 months	CBRD obligations page	2026	https://companies.govmu.org/cbrd/statutory-obligations/
Beneficial owner filing	Within 14 days of the share register entry	CBRD obligations page	2026	same
Director or secretary change	Within 28 days	same	2026	same
Annual return	Within 28 days of annual meeting	Financial statements within 6 months of balance sheet date	2026	same

The base

Entity choice. Private company: the common domestic vehicle. Public company. Global Business Company: main business from Mauritius, persons may be non-resident, licensed through the Financial Services Commission. Authorised Company: business, control and management outside Mauritius, not tax resident. A company may be owned by non-residents as long as the resident director rule is met. No minimum capital rule was found; a share company needs one or more shares. A public company or non-small private company's secretary must be qualified (s.165); a small private company is outside that rule.

Deadlines and filing

1. Check the name is not identical to an existing name, nor on the prohibited list.
2. Incorporate online through the MNS Portal, or at the Registrar's office. A director, secretary, shareholder or representative applies.
3. Give the name, registered office, at least one resident director, shareholders. Corporate shareholders give a signatory letter.
4. Give Business Registration Card details: business name, principal place, nature, start date, workforce, contacts.
5. The Registrar issues the Certificate of Incorporation with a unique number.
6. Register for tax and as employer with the MRA.
7. Each year: pay the fee, hold the annual meeting, prepare statements.
8. File Annual Return (F24) with Financial Summary above Rs 100 million. Below that, Financial Summary only; a No Change Return (F26) where nothing changed; a full Annual Return whenever shares or the board changed.

Penalties and interest

Failing to file is an offence by the company and every director, and the company may be removed from the register under s.309 (CBRD page). Late annual fees: table above.

Cross-border points

A foreign company doing business registers under s.276, with authenticated incorporation documents, apostilled where the Hague Convention applies. Tax residence: Cross-border.

Two worked examples that recompute

Example 1. Company with turnover Rs 40 million paying the fee late: Rs 3,750, Rs 1,250 above the on-time Rs 2,500.

name: Late fee mid band
inputs:
  ontime: 2500
  late: 3750
steps:
  - extra: late - ontime
expected:
  extra: 1250.00

Example 2. Decision: domestic company or GBC on director cost. A domestic company needs 1 resident director, a GBC 2. At an assumed Rs 300,000 a year per director, the GBC costs Rs 300,000 more, and a Rs 17,500 higher annual fee for a small company.

name: GBC against domestic company on two costs
inputs:
  director: 300000
steps:
  - extra_director: director * 1
  - extra_fee: 18000 - 500
  - total: extra_director + extra_fee
expected:
  total: 317500.00

Ask the client first

1. Where will the business operate and be managed?
2. Who are the owners and directors, and who lives in Mauritius?
3. Expected turnover?
4. Any regulated or licensed activity?
5. Selling mainly outside Mauritius?

Sources

Source	URL	Read on
Companies Act 2001 consolidated to 31 August 2026: s.2(5) small company, s.21 essential requirements, s.132 director rule, s.165, s.195 read	https://companies.govmu.org/cbrd/wp-content/uploads/2026/09/Companies-Act-200131-08-2026.pdf	2026-11-01
CBRD incorporation page, read in full	https://companies.govmu.org/cbrd/incorporation-domestic-company/	2026-11-01
CBRD fees page, 2026 table read	https://companies.govmu.org/cbrd/fees-payable-to-roc/	2026-11-01
CBRD statutory obligations page, read in full	https://companies.govmu.org/cbrd/statutory-obligations/	2026-11-01

Not yet confirmed: the old cap of 25 shareholders on a private company, which we did not find; the audit exemption for small companies (Companies Act s.210 onward not read in full); incorporation timing of 1 to 3 weeks; the FSC licensing steps, as the FSC site returned no readable page.