Alongside the headline tax and incentive measures, the Budget 2026–2027 makes a series of changes to the regulatory framework for businesses. Most relate to transparency, beneficial ownership and easier administration. If you run a company, partnership, foundation or société in Mauritius, here's what changes.
For the fundamentals of registering, see our guides on company registration in Mauritius and CBRIS online registration.
Beneficial ownership tightening
Two important changes target beneficial ownership transparency:
- It becomes mandatory for a company, partnership or foundation to include the date of birth of its beneficial owners or ultimate beneficial owners in its register. Existing entities have until 30 June 2027 to comply.
- The requirement for maintaining and filing beneficial ownership information is extended to sociétés, with a transitional period for existing sociétés to comply.
Easier administration
Several measures reduce friction:
| Change | Detail |
|---|---|
| Business registration card | Can be displayed in any format at the principal place of business |
| Name reservation | Period extended from 2 months to 6 months for a company or partnership |
| Foreign registration documents | The Registrar will accept equivalent official documents from foreign authorities evidencing company registration |
| Small partnership threshold | Turnover threshold raised from Rs 50 million to Rs 100 million |
AML/CFT and oversight
- For AML/CFT supervisory inspections, the Registrar will inspect Charitable Foundations that are non-profit organisations as defined in the Financial Intelligence and Anti-Money Laundering Act.
- A Company Service Provider who fails to comply with the registration requirement of the Companies Act commits an offence and is liable, on conviction, to a fine not exceeding Rs 200,000.
- The requirement to appoint a Debenture Holders' Representative is waived for a Global Business Company or Authorised Company issuing debentures exclusively outside Mauritius.
What you should do
Review your statutory registers now to capture beneficial owners' dates of birth ahead of the 30 June 2027 deadline, and if you operate as a société, prepare for the extended beneficial ownership obligations. Our company incorporation service and the directory of verified lawyers and accountants can help you stay compliant. See also the Budget 2026–2027 business guide.
Frequently Asked Questions
Do I need to record beneficial owners' dates of birth?
Yes. It is now mandatory for a company, partnership or foundation to include the date of birth of its beneficial owners or ultimate beneficial owners in its register. Existing entities have until 30 June 2027 to comply.
How long can I reserve a company name now?
The name reservation period at the Registrar of Companies is extended from 2 months to 6 months for a company or partnership.
Does beneficial ownership now apply to sociétés?
Yes. The requirement for maintaining and filing beneficial ownership information is extended to sociétés, with a transitional period provided for existing sociétés to comply.
What is the new small-partnership threshold?
The turnover threshold below which a partnership is considered a small partnership is raised from Rs 50 million to Rs 100 million.
What is the penalty for a non-compliant Company Service Provider?
A Company Service Provider who fails to comply with the registration requirement of the Companies Act is liable, on conviction, to a fine not exceeding Rs 200,000.