How to Register a Company in Mauritius: Complete 2025 Guide

Starting a business in Mauritius? You're making a smart choice. With a business-friendly regulatory environment, strategic location, and access to African and Asian markets, Mauritius has become a top destination for entrepreneurs and international investors.

But company registration can feel overwhelming if you don't know the process. Which legal structure should you choose? What documents do you need? How long does it take? What are the real costs?

This guide walks you through everything you need to know about registering a company in Mauritius in 2025, based on expert advice from lawyers and accountants who handle hundreds of registrations every year.

Table of Contents

1. Choosing Your Legal Structure
2. Company Name Reservation
3. Documents Required
4. Step-by-Step Registration Process
5. Costs Breakdown
6. Timeline Expectations
7. Post-Registration Requirements
8. Common Mistakes to Avoid
9. Working with Professionals
10. FAQ

Choosing Your Legal Structure {#choosing-your-legal-structure}

The first major decision is choosing the right legal structure for your business. In Mauritius, you have several options, each with different requirements, tax implications, and liability protections.

Private Company (Ltd)

Best for: Small to medium businesses, local operations, family businesses

A private limited company is the most common structure for local businesses in Mauritius. It provides limited liability protection, meaning your personal assets are separate from business debts.

Key features:

• Minimum 1 shareholder, maximum 25 shareholders
• Minimum 1 director (can be the same person as shareholder)
• No minimum capital requirement
• Cannot offer shares to the public
• Annual compliance requirements (financial statements, AGM, tax returns)

Tax rate: 15% corporate tax on chargeable income (with various allowances and exemptions)

"Most local entrepreneurs choose a private limited company because it offers the perfect balance of liability protection and operational simplicity," explains Rajesh Kumar, Senior Corporate Lawyer at Mauritius Business Law Associates. "You get the credibility of a registered company without the heavy compliance burden of a public company."

Global Business Company (GBC)

Best for: International business, holding companies, consultancy services, cross-border trade

A Global Business Company (previously called GBC1) is designed for businesses operating internationally. It offers significant tax advantages and access to Mauritius' extensive double taxation treaty network.

Key features:

• Must conduct business primarily outside Mauritius (can have some local activities)
• Minimum 1 shareholder, 2 directors (at least one must be resident in Mauritius)
• No minimum capital requirement
• Must have a registered office in Mauritius
• Must file audited financial statements annually

Tax benefits:

• 15% corporate tax (same as domestic companies)
• Access to tax treaties with 40+ countries
• Foreign tax credit system
• Partial exemption on foreign dividends (80% exempt)
• Capital gains generally exempt

"The GBC structure is incredibly powerful for international entrepreneurs," says Kumar from Mauritius Business Law Associates. "We recently helped a Dubai-based consultancy set up a GBC to service African markets. By routing operations through Mauritius, they reduced their effective tax rate from 35% to under 10% through treaty benefits and foreign tax credits."

Sole Proprietorship

Best for: Freelancers, consultants, very small businesses, testing a business idea

The simplest structure with minimal paperwork, but you don't get limited liability protection.

Key features:

• No separation between personal and business assets
• Simple registration with local authorities
• Personal liability for all business debts
• Taxed at personal income tax rates (up to 20%)
• Limited credibility with corporate clients

When to consider: If you're a freelancer earning under Rs 500,000/year and your business has minimal risk exposure, a sole proprietorship keeps things simple. But most business owners eventually upgrade to a Ltd company for liability protection and credibility.

Partnership

Best for: Professional services (law firms, accounting practices), joint ventures between individuals

Key features:

• 2-20 partners
• Partners share profits and liabilities
• Can be general partnership (all partners liable) or limited partnership (some partners have limited liability)
• Partnership agreement essential

Structure Comparison Table

Feature	Sole Proprietorship	Private Ltd	GBC
Liability Protection	❌ None	✅ Limited	✅ Limited
Annual Compliance	Minimal	Moderate	High
Tax Rate	10-20% (personal)	15% (corporate)	15% + treaty benefits
International Credibility	Low	Medium	High
Foreign Ownership	N/A	✅ 100% allowed	✅ 100% allowed
Setup Timeline	1-2 weeks	2-3 weeks	3-4 weeks

Expert recommendation: "If you're planning to grow beyond Rs 1 million in revenue or work with corporate clients, start with a private Ltd company," advises Priya Ramdin, Director at Island Accounting Services. "You'll avoid the hassle and expense of converting from a sole proprietorship later."

Company Name Reservation {#company-name-reservation}

Before you can register, you need to reserve your company name with the Registrar of Companies.

Name Requirements

Your company name must:

• Be unique (not identical or too similar to existing companies)
• Not contain restricted words without approval (Bank, Insurance, Trust, Fund, etc.)
• Include "Limited" or "Ltd" at the end for private companies
• Not be offensive or misleading

Name Search and Reservation Process

1. Search existing names: Use the online Corporate and Business Registration Integrated System (CBRIS) to search for similar names
2. Submit application: File name reservation application through CBRIS or through your lawyer/company secretary
3. Pay fee: Rs 100 for name reservation
4. Receive approval: Usually within 1-2 business days
5. Reserve validity: Name reservation is valid for 28 days

Pro tip from Mauritius Business Law Associates: "We always recommend submitting 3-5 name options in order of preference. Sometimes names that seem available have trademark conflicts or are too similar to existing companies. Having backups prevents delays."

Naming Strategy

Think beyond just availability:

• Check domain availability: Secure matching .com and .mu domains
• Consider future expansion: Will the name work if you expand services?
• Social media handles: Are Instagram, Facebook, LinkedIn handles available?
• Trademark search: Check if your name conflicts with registered trademarks

"We once had a client who registered their company name, printed all their marketing materials, then discovered someone else owned the trademark," shares Kumar. "They had to rebrand completely. Always do a trademark search before committing to a name."

Documents Required {#documents-required}

The exact documents depend on your company structure and whether directors/shareholders are individuals or corporate entities, but here's the standard checklist:

For All Directors and Shareholders (Individuals)

• ✅ Certified copy of passport or national ID
• ✅ Proof of residential address (utility bill, bank statement) - not older than 3 months
• ✅ Curriculum vitae (CV) for directors
• ✅ Bank reference letter (for GBC companies)
• ✅ Professional reference letter (for GBC companies)
• ✅ Police certificate of character (for GBC companies, for foreign directors)

For Corporate Shareholders/Directors

• ✅ Certificate of incorporation
• ✅ Certificate of good standing (not older than 3 months)
• ✅ Memorandum and Articles of Association
• ✅ Register of directors and shareholders
• ✅ Resolution appointing representatives

Company Formation Documents

• ✅ Reserved company name approval
• ✅ Memorandum and Articles of Association (Constitution)
• ✅ Consent to act as director (Form 7) - signed by each director
• ✅ Statutory declaration of compliance (Form 9)
• ✅ Notice of registered office address (Form 11)
• ✅ Statement of beneficial ownership (Form 12)
• ✅ Particulars of shareholders and directors (Form 13)

Additional for GBC Companies

• ✅ Business plan outlining activities
• ✅ Detailed source of funds declaration
• ✅ Bank introduction letter from current bank
• ✅ Two professional/bank references per director
• ✅ Tax residence certificate (if applicable)

"Document preparation is where most DIY registrations fail," notes Priya Ramdin from Island Accounting Services. "People submit documents that aren't properly certified, addresses that don't match, or outdated documents. The Registrar will reject the application, and you lose weeks going back and forth."

Document Certification

All foreign documents must be:

• Notarized in the country of origin
• Apostilled (for countries that are signatories to the Hague Convention) OR
• Legalized by the Mauritian Embassy (for non-Hague countries)

Time-saving tip: If you're a foreign investor, start gathering and certifying documents at least 6 weeks before you plan to incorporate. Apostille and embassy legalization can take 2-4 weeks depending on the country.

Step-by-Step Registration Process {#registration-process}

Here's exactly what happens from start to finish:

Step 1: Initial Consultation (Day 1)

Meet with a corporate lawyer or company secretary to:

• Determine the best legal structure
• Understand tax implications
• Review shareholder/director requirements
• Discuss timeline and costs

"The initial consultation is crucial," emphasizes Rajesh Kumar from Mauritius Business Law Associates. "We recently saved a client from setting up a GBC when a domestic Ltd company was more suitable for their business model. That one-hour conversation saved them unnecessary expenses and ongoing compliance."

Step 2: Document Collection (Days 1-14)

Your lawyer will provide a checklist of required documents. You'll need to:

• Gather personal identification documents
• Obtain proof of address (current, not expired)
• Prepare certified copies
• For GBCs: obtain bank references, police certificates

Timeline: 1-2 weeks (depending on document availability)

Step 3: Company Name Reservation (Days 3-5)

Your lawyer submits name options to the Registrar of Companies through CBRIS.

Timeline: 1-2 business days for approval

Step 4: Drafting Constitutional Documents (Days 5-10)

Your lawyer prepares:

• Memorandum of Association (company objectives and authorized activities)
• Articles of Association (internal rules and governance)
• Shareholder agreements (if multiple shareholders)
• Director service agreements (if applicable)

These documents define how your company operates, profit distribution, decision-making processes, dispute resolution, and exit strategies.

"This is where we add the most value," says Kumar. "Standard templates don't account for the specific dynamics between co-founders. We build in provisions for buyout clauses, deadlock resolution, and non-compete agreements that prevent nasty disputes down the line."

Step 5: Bank Account Opening (Can be done in parallel)

Some banks require the company to be registered first, others allow you to start the process earlier.

Required for account opening:

• Certificate of incorporation (after registration)
• Memorandum and Articles of Association
• Board resolution authorizing account opening
• Identification documents of directors and beneficial owners
• Proof of business address
• Business plan (for GBC)

Timeline: 2-4 weeks (banking due diligence is extensive)

Popular banks for business accounts:

• MCB (Mauritius Commercial Bank) - most popular for local businesses
• SBM (State Bank of Mauritius) - good for SMEs
• AfrAsia Bank - preferred for GBCs and international businesses
• ABC Banking - competitive for GBC banking

Step 6: Registration with Registrar of Companies (Days 12-15)

Your lawyer submits the complete registration package through CBRIS, including:

• Form 1 (Application for registration)
• Memorandum and Articles of Association
• Form 7 (Consent to act as director)
• Form 9 (Statutory declaration)
• Form 11 (Notice of registered office)
• Form 12 (Statement of beneficial ownership)
• Form 13 (Particulars of directors and shareholders)
• Certified documents of directors and shareholders

Timeline: 2-5 business days for approval (if documents are complete and correct)

Registration fees:

• Private Ltd company: Rs 5,500 (fixed fee)
• GBC: Rs 6,500 (plus variable fees based on authorized capital)

Step 7: Certificate of Incorporation Issued (Day 15-18)

Once approved, you receive:

• Certificate of Incorporation (official birth certificate of your company)
• Company registration number
• Business Registration Number (BRN)
• Tax Account Number (TAN)

Your company is now legally incorporated! But you're not done yet...

Step 8: Post-Registration Compliance (Days 18-30)

Within one month of incorporation, you must:

1. Register for VAT (if turnover expected to exceed Rs 6 million/year)

   • Apply through the Mauritius Revenue Authority (MRA) online portal
   • Fee: Free
   • Timeline: 2-3 weeks

2. Register for PAYE (if you'll have employees)

   • Register as an employer with MRA
   • Obtain National Pensions Fund (NPF) registration
   • Set up payroll system

3. Obtain Trade License (for retail, food service, certain professional services)

   • Apply through local municipality
   • Fee: Rs 1,500-5,000 depending on business type and location
   • May require health inspection, fire safety approval

4. Set up accounting system

   • Implement proper bookkeeping
   • Ensure compliance with International Financial Reporting Standards (IFRS)

5. Obtain business insurance

   • Public liability insurance
   • Professional indemnity (for consultancies)
   • Workers compensation (if employees)

"The biggest mistake new business owners make is thinking they're done once they get the incorporation certificate," warns Priya Ramdin from Island Accounting Services. "We've seen companies get hit with late filing penalties within their first year because they didn't understand their compliance obligations. Setting up proper systems from day one prevents headaches later."

Costs Breakdown {#costs-breakdown}

Setting up a company in Mauritius involves several costs. Contact professional service providers for current pricing on incorporation services, as costs vary based on your specific needs and company structure. Government fees are fixed and published by the Registrar of Companies.

Timeline Expectations {#timeline-expectations}

Private Limited Company: 2-3 Weeks

Week 1:

• Days 1-2: Initial consultation, determine structure
• Days 3-7: Collect and certify documents
• Days 5-7: Name reservation submitted and approved

Week 2:

• Days 8-12: Draft Memorandum and Articles of Association
• Days 10-12: Review and finalize constitutional documents
• Days 12-14: Submit registration to Registrar of Companies

Week 3:

• Days 15-18: Certificate of Incorporation issued
• Days 18-21: Post-registration filings (VAT, PAYE if applicable)
• Days 18-25: Open corporate bank account (may extend to week 4)

Global Business Company: 3-5 Weeks

Weeks 1-2:

• Initial consultation and structure determination
• Document collection (including bank references, police certificates)
• Name reservation
• Draft and finalize Constitution

Week 3:

• Submit complete registration package to Registrar
• Parallel: Begin bank account opening process

Week 4:

• Certificate of Incorporation issued
• Financial Services Commission (FSC) notification (for certain activities)
• Complete bank account opening documentation

Week 5:

• Bank account approval and activation
• Post-registration compliance setup
• Company ready to operate

What Can Cause Delays?

Common delay causes:

1. Incomplete or incorrect documents (adds 1-2 weeks)

   • Outdated proof of address
   • Improperly certified documents
   • Missing signatures

2. Name conflicts (adds 3-7 days)

   • Chosen name too similar to existing company
   • Trademark conflicts

3. Bank account opening (can add 2-4 weeks)

   • Enhanced due diligence for certain nationalities
   • Complex shareholding structures
   • Unclear source of funds

4. Foreign document apostille/legalization (adds 2-4 weeks)

   • Slow embassy processing
   • Documents from countries without apostille convention

5. Public holidays and peak seasons (variable)

   • December/January (holiday season)
   • March/June (end of financial quarters)

"We track our timelines religiously," says Priya Ramdin from Island Accounting Services. "For domestic Ltd companies with all documents ready, we average 16 days from engagement to incorporation. For GBCs, it's 28 days. But we always tell clients to budget 4-6 weeks because document collection is usually the bottleneck, not the registration process itself."

Fast-Track Option

Some professional service providers offer expedited processing for those with time-sensitive contracts, investor deadlines, or urgent trading needs. Fast-track services typically include:

• Priority document review
• Same-day name reservation
• Dedicated case manager
• Direct liaison with Registrar

Contact service providers for fast-track pricing and timelines. For most businesses, the standard timeline is perfectly adequate.

Post-Registration Requirements {#post-registration-requirements}

Getting your incorporation certificate is just the beginning. Here's what you must do to stay compliant:

Immediate (Within 1 Month)

1. First Board Meeting

• Appoint officers (CEO, CFO, Secretary if not already appointed)
• Approve corporate seal design
• Authorize bank account opening
• Approve company letterhead and email formats
• Adopt financial year-end (typically December 31 or June 30)
• Approve share issuance to initial shareholders

2. Open Corporate Bank Account

• Submit incorporation documents to chosen bank
• Complete KYC (Know Your Customer) documentation
• Attend in-person meeting if required
• Deposit initial share capital

3. Register for VAT (if applicable)

• If annual turnover expected to exceed Rs 6 million
• Apply through MRA online portal
• Obtain VAT registration number

4. Register as Employer (if hiring staff)

• PAYE registration with MRA
• National Pensions Fund (NPF) registration
• National Savings Fund (NSF) registration

5. Obtain Necessary Licenses

• Trade license (from local municipality)
• Industry-specific licenses (tourism, financial services, food, etc.)
• Professional body registration (if applicable)

Ongoing Annual Obligations

Private Limited Company:

Obligation	Deadline	Penalty for Late Filing
Annual Return	Within 28 days of AGM	Rs 250-2,000 + daily penalties
Financial Statements	Within 6 months of year-end	Rs 500-5,000
Annual General Meeting	Within 6 months of year-end	Rs 500-5,000
Corporate Tax Return	June 30 (for December year-end)	5-20% of tax due + interest
VAT Returns	21st of following month	Rs 2,000 + 10% penalty
PAYE Returns	15th of following month	10-25% of amount due

Global Business Company:

Obligation	Deadline	Penalty for Late Filing
Annual Return	Within 28 days of AGM	Rs 250-2,000 + daily penalties
Audited Financial Statements	Within 6 months of year-end	Rs 500-5,000
Annual General Meeting	Within 6 months of year-end	Rs 500-5,000
Corporate Tax Return	June 30 (for December year-end)	5-20% of tax due + interest
Annual License Fee	January 31	Loss of GBC status
CRS/FATCA Reporting	July 31	Penalties under international agreements
Maintain Register of Beneficial Owners	Ongoing	Rs 50,000-500,000

"We set up automated reminders for all our clients," explains Priya Ramdin from Island Accounting Services. "Missing deadlines is expensive and unnecessary. A Rs 30,000 annual accounting package is much cheaper than late filing penalties plus the stress of dealing with MRA."

Record Keeping Requirements

You must maintain and keep available:

For at least 7 years:

• Register of directors and shareholders
• Register of beneficial owners
• Minutes of board meetings and AGMs
• Financial statements and accounting records
• Tax returns and supporting documents
• Contracts and agreements

Updated continuously:

• Shareholder register (within 14 days of any changes)
• Director register (within 14 days of any changes)
• Beneficial ownership register (within 14 days of any changes)

Failure to maintain proper records can result in:

• Fines up to Rs 500,000
• Imprisonment up to 5 years (for serious violations)
• Inability to defend legal claims
• Difficulty raising investment or selling the business

Changes Requiring Official Filing

You must notify the Registrar within 28 days of:

• Change of directors or company secretary
• Change of registered office address
• Change of shareholders or share structure
• Change of company name
• Change of Memorandum or Articles
• Issuance of new shares

Filing fees: Vary depending on change type

Common Mistakes to Avoid {#common-mistakes-to-avoid}

Learn from others' expensive mistakes:

1. Wrong Legal Structure

Mistake: Choosing GBC structure for primarily local business to "save taxes"

Consequence: GBCs have strict substance requirements. If most of your business is local, you don't meet GBC requirements and could face reclassification, back taxes, and penalties.

Fix: Be honest about your business model with your lawyer. The tax savings aren't worth the compliance risk.

2. Ignoring Shareholder Agreements

Mistake: Multiple co-founders start company without a detailed shareholder agreement

Consequence: When disputes arise (and they often do), there's no mechanism for resolution. We've seen companies paralyzed because 50-50 shareholders deadlocked with no tiebreaker provision.

Fix: "Always, always, always have a comprehensive shareholder agreement," insists Rajesh Kumar from Mauritius Business Law Associates. "It should cover equity split, decision-making, buyout clauses, non-compete, dispute resolution, and exit strategies. The time to agree on these things is before problems arise, not during a crisis."

3. Inadequate Capitalization

Mistake: Registering company with minimum capital but no business bank account funding

Consequence: Company incorporated but can't operate because there's no money to pay suppliers, rent, or initial expenses.

Fix: Budget for at least 6 months of operating expenses before you incorporate. The company registration is just one piece of starting a business.

4. DIY Constitution Using Internet Templates

Mistake: Downloading generic Memorandum and Articles templates from the internet

Consequence: Templates often contain outdated provisions, don't comply with Mauritius law, or include inappropriate clauses for your business type.

Fix: Pay for professional drafting. "We draft tailored constitutional documents," says Kumar. "It's a small investment compared to what it costs to fix corporate governance problems later or restructure the company."

5. Missing Post-Incorporation Deadlines

Mistake: Getting incorporation certificate and forgetting about annual returns, tax registrations, or license renewals

Consequence: Late filing penalties, accumulating interest, difficulty opening bank accounts, inability to contract with government or large corporations who check compliance status.

Fix: Engage an accountant or company secretary from day one to manage compliance calendar.

6. No Separation Between Personal and Business Finances

Mistake: Using company bank account for personal expenses or vice versa

Consequence: "Piercing the corporate veil" - courts can hold you personally liable for company debts if you don't maintain proper separation. Also creates tax nightmares.

Fix: Strict separation from day one. Company expenses from company account only. Pay yourself a proper salary or dividend.

7. Underestimating Timeline

Mistake: Planning to start trading immediately after deciding to incorporate

Consequence: Missing opportunities, breach of contracts, stressed-out founder.

Fix: Start the incorporation process at least 6-8 weeks before you need to start trading. Buffer for delays.

8. Ignoring Beneficial Ownership Requirements

Mistake: Not maintaining or updating register of beneficial owners

Consequence: Rs 50,000-500,000 fines. Serious issue for international compliance (FATF, CRS).

Fix: Update beneficial ownership register within 14 days of any changes. "This is one of the most strictly enforced requirements," warns Priya Ramdin. "We've seen companies face investigations just because their beneficial ownership register was outdated, even though they were fully compliant otherwise."

Working with Professionals {#working-with-professionals}

Should you DIY or hire professionals? Here's the honest breakdown:

When DIY Makes Sense

You might be able to self-register if:

• You're registering a simple sole proprietorship
• You're a single shareholder/director with no complex structure
• You're comfortable navigating government portals
• You have time to handle rejections and resubmissions
• You're willing to learn Mauritius corporate law

Potential savings: Professional fees
Risk: Delays, incorrect filing, non-compliance with ongoing obligations

When to Hire Professionals

You should definitely hire a lawyer/company secretary if:

• You're forming a GBC (mandatory to have licensed professional)
• You have multiple shareholders or complex equity structure
• You're a foreign investor unfamiliar with Mauritius system
• Your business needs specific tax structuring
• You need shareholder agreements or employee contracts
• You value professional guidance and faster processing

What to Look for in a Professional

Corporate lawyer:

• Licensed to practice in Mauritius
• Experience with your business type (local vs GBC)
• Clear fee structure (fixed fee vs hourly)
• Availability for ongoing advice
• Transparent about timeline

Company secretary:

• Licensed by the Registrar of Companies
• Proactive compliance reminders
• Experience with your company structure
• Technology-enabled (online document access, automated reminders)

Accountant:

• Member of Mauritius Institute of Professional Accountants (MIPA)
• Experience with your industry
• Advisory services beyond just tax compliance
• Modern accounting software
• Responsive and accessible

Questions to Ask Before Hiring

1. "How many companies like mine have you registered?"
2. "What's your fixed fee for incorporation, and what's included?"
3. "What's your average timeline from engagement to certificate?"
4. "Do you provide ongoing compliance services, and what's the cost?"
5. "Who will actually do the work - you or a junior associate?"
6. "Can you provide references from similar clients?"
7. "What happens if there are delays or issues - do I pay more?"

Cost vs Value

What you get with professional incorporation:

• Correct structure recommendation
• Properly drafted constitutional documents
• Shareholder agreements (if needed)
• Faster processing (no rejected applications)
• Post-incorporation compliance roadmap
• Peace of mind

"We see it all the time," shares Rajesh Kumar from Mauritius Business Law Associates. "Someone tries to save money by DIY-ing their incorporation, then spends significantly more restructuring the company because they got the shareholding wrong or they're not compliant. The false economy of DIY incorporation is one of the most expensive mistakes entrepreneurs make."

Recommended Providers

For company registration and legal structuring:

Mauritius Business Law Associates
Specializing in corporate law and company formation, this full-service law firm has registered hundreds of companies for both local and international clients. Their fixed-fee packages include constitution drafting, shareholder agreements, and post-incorporation compliance roadmap.

Contact: Port Louis | info@mblawyers.mu | +230 5xxx-xxxx

For accounting, tax compliance, and ongoing support:

Island Accounting Services
With expertise in both domestic and GBC structures, Island Accounting provides end-to-end support from incorporation through ongoing compliance. Their modern, technology-enabled approach includes cloud accounting setup, automated compliance reminders, and proactive tax planning.

Contact: Ebene Cybercity | hello@islandaccounting.mu | +230 5xxx-xxxx

FAQ {#faq}

How long does it take to register a company in Mauritius?

Private Ltd company: 2-3 weeks from document submission to certificate
GBC: 3-5 weeks including bank account setup
Sole proprietorship: 1-2 weeks

Timeline assumes all documents are correct and complete. Document collection and certification can add 2-4 weeks for foreign investors.

Can foreigners own 100% of a Mauritius company?

Yes. Both private limited companies and GBCs allow 100% foreign ownership. There are no restrictions on foreign shareholding for most business types.

Exceptions: Certain restricted sectors (land ownership, retail, some professional services) may require Mauritian partnership or special permits.

Do I need a local director?

Private Ltd company: No local director required. All directors can be foreign.

GBC: At least one director must be resident in Mauritius (this can be a professional director provided by your management company).

What's the minimum capital requirement?

Private Ltd: No minimum capital requirement. You can start with Rs 1.

GBC: No minimum capital requirement.

Practical consideration: "While there's no legal minimum, banks typically want to see reasonable capitalization," advises Priya Ramdin from Island Accounting Services. "We recommend at least Rs 100,000 initial capital for a domestic business, Rs 500,000+ for a GBC."

Can I register a company from abroad without visiting Mauritius?

Private Ltd: Possible but difficult. Some banks require in-person meeting for account opening.

GBC: Yes, fully possible. Your management company and bank can handle everything remotely. Most banks now accept video KYC.

Best practice: Plan at least one visit to Mauritius to meet your service providers, visit your registered office, and open your bank account in person. The relationships you build make everything smoother.

How much does it cost to register a company?

Costs vary based on company type and whether you use professional services. Contact lawyers and company secretaries for current pricing. Government fees are fixed and published by the Registrar of Companies.

What's the difference between a domestic company and a GBC?

Domestic company (Private Ltd):

• Can conduct business in Mauritius freely
• Limited access to tax treaties
• Simpler compliance requirements
• Lower setup and maintenance costs

GBC:

• Must conduct business primarily outside Mauritius (can have some local activities)
• Full access to Mauritius' tax treaty network (40+ countries)
• More stringent compliance (audit, substance requirements, reporting)
• Higher costs but significant tax benefits for international business

Do I need a physical office in Mauritius?

Registered office: Yes, mandatory for all companies. This can be your lawyer's or company secretary's office (Rs 6,000-50,000/year depending on service).

Physical operating office: Only if you need it for your business operations. Many online businesses, consultancies, and international companies operate without a physical office beyond the registered address.

What ongoing compliance is required?

All companies:

• Annual Return (within 28 days of AGM)
• Financial Statements (within 6 months of year-end)
• Annual General Meeting (within 6 months of year-end)
• Corporate tax return (by June 30 for December year-end)

If registered for VAT:

• Monthly VAT returns (by 21st of following month)

If you have employees:

• Monthly PAYE returns (by 15th of following month)

GBCs additionally:

• Audited financial statements (mandatory)
• Annual license fee payment
• CRS/FATCA reporting
• Substance requirements documentation

Can I change my company name after registration?

Yes. You can change your company name by:

1. Passing a special resolution at a shareholders meeting (75% vote)
2. Submitting change of name application to Registrar
3. Paying Rs 2,500 fee
4. Updating all official documents, bank accounts, licenses

Timeline: 1-2 weeks for Registrar approval

What happens if I don't file annual returns on time?

Initial penalty: Rs 250-2,000 depending on company type
Ongoing penalty: Daily penalties accrue
Long-term consequence: Company can be struck off the register after repeated non-compliance
Restoration cost: Significant fees plus all back penalties

"Don't let it happen," warns Priya Ramdin. "We've seen companies lose their status over unfiled returns, then pay substantial fees to restore. Just file on time."

Ready to Register Your Company?

Starting a company in Mauritius is straightforward when you understand the process and work with experienced professionals. Whether you're launching a local business or structuring an international operation, the key is proper planning and compliance from day one.

Next steps:

1. Decide on your legal structure based on your business model and goals
2. Reserve your company name through CBRIS or with your lawyer's help
3. Engage professional advisors (lawyer for registration, accountant for compliance)
4. Gather required documents and start certification process if you're a foreign investor
5. Budget appropriately for 6-12 months operating capital

Get Expert Help

For legal structure advice and company registration:

Mauritius Business Law Associates offers fixed-fee incorporation packages for domestic companies. Their experienced corporate lawyers will guide you through structure selection, draft your constitution, and handle the entire registration process.

For accounting setup and ongoing compliance:

Island Accounting Services provides end-to-end support from tax registration through monthly compliance and annual returns. Their packages include cloud accounting setup, compliance calendar, and tax planning.

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Last updated: January 2025

This guide provides general information and should not be considered legal advice. Company registration requirements can change. Always consult with licensed professionals for your specific situation.