Frequently Asked Questions
Find answers to common questions about starting a business in Mauritius, taxes, regulations, and our services
Starting a Business in Mauritius
Can a foreigner own 100% of a company in Mauritius?
Yes. A non-Mauritian can own 100% of a Domestic Company and its bank account with no local shareholder required. The only mandatory local role is a resident co-director who acts as legal representative but holds no shares.
What documents do I need to register a company?
You need: passport copies for all directors/shareholders, proof of address (utility bill or bank statement), business plan, and a declaration of beneficial ownership. All documents must be in English or French, or accompanied by a certified translation.
How long does company registration take?
2-3 working days for a Domestic Company via the CBRIS portal once documents are complete. A GBC takes 2-4 weeks due to FSC review. The full process including bank account setup typically takes 7-10 days for domestic companies.
What is the difference between a Domestic Company and a GBC?
A Domestic Company pays 15% corporate tax and is ideal for local operations. A Global Business Company (GBC) holds an FSC licence, accesses 40+ double-taxation treaties, and can benefit from a 3% effective tax rate through the partial exemption regime if substance requirements are met.
Do I need a local director?
For foreign-owned Domestic Companies, one resident co-director is mandatory. For GBCs, at least two Mauritian resident directors are required. The co-director holds no shares and has no access to bank accounts.
What is the minimum capital required?
There is no minimum share capital for a Domestic Company. For GBCs, the FSC does not set a minimum capital but expects the capital to be proportionate to the business activity.
Tax & Compliance (MRA)
What is the VAT registration threshold in Mauritius?
The compulsory VAT registration threshold is Rs 3 million annual turnover (reduced from Rs 6 million effective 1 October 2025). You must register within 21 days of exceeding this threshold. Foreign digital service suppliers must register regardless of turnover.
What is the corporate tax rate?
The standard corporate tax rate is 15%. GBCs can benefit from an effective rate of 3% through the 80% partial exemption regime if they meet substance requirements. Export companies may qualify for a 3% rate.
When are tax returns due?
Corporate tax returns are due within 6 months of the financial year-end. VAT returns are filed monthly or quarterly (depending on turnover) by the end of the following month. Late filing attracts penalties of Rs 5,000 plus Rs 1,000 per day.
Do I need to register for VAT?
You must register if your taxable turnover exceeds Rs 3 million in any 12-month period. You can voluntarily register below this threshold to reclaim input VAT on business expenses. Registration is done through the MRA e-Services portal.
What records must I keep for the MRA?
You must maintain accounting records, invoices, bank statements, and tax returns for at least 7 years. VAT-registered businesses must keep VAT invoices for 6 years. Records can be electronic or physical.
Work Permits & Visas
What is the minimum investment for an Investor Occupation Permit?
The minimum initial investment is USD 100,000 (updated in Budget 2026-2027). You must also achieve Rs 5 million annual turnover from Year 3 and Rs 8 million from Year 5 for renewal.
What is the minimum salary for a Professional Occupation Permit?
The minimum basic monthly salary is Rs 50,000 across all sectors. The ProPass and Expert Pass have been merged into a single Professional category.
Can my family join me in Mauritius?
Yes. Family members can apply as dependants linked to the primary permit holder. The Family Occupation Permit category has been abolished, so dependants now apply through the dependant framework or independent permits.
How long does an Occupation Permit last?
Initial Occupation Permits are typically granted for 3 years. They can be renewed subject to meeting turnover or salary requirements. After 3 years, you may qualify for a 20-year Permanent Residence Permit.
What is the Self-Employed Occupation Permit?
For independent professionals operating their own business. Requires an initial USD 50,000 transfer, three letters of intent (at least two from potential Mauritian clients), Rs 2 million turnover from Year 3, and Rs 3 million from Year 5.
SME Support & Funding
What grants are available for SMEs in Mauritius?
Key schemes include: EDB SME Marketing Support Scheme (80% grant up to Rs 15,000), DBM SME loans at concessionary rates, SME Mauritius Ltd incubator programme, Youth Employment Programme (Rs 50,000 grant for 18-29 year olds), and National Women Entrepreneur Council loans.
Do I need an SME Registration Card?
Yes, for most SME Mauritius Ltd schemes. The card is your gateway to grants, training, and support programmes. Apply on smemauritius.org with your BRN certificate, MRA TAN, and a short business plan.
Can start-ups get loans in Mauritius?
Yes. DBM and some commercial banks lend to start-ups, usually with security or a co-guarantor. Grants are easier for very early-stage businesses. The new Start-up Revolution package in Budget 2026-2027 introduces additional support measures.
What is the Development Bank of Mauritius (DBM)?
DBM is the government bank for SMEs, offering loans at concessionary rates through schemes like the Booster Micro Credit Loan Scheme, Quasi-Equity Financing Scheme, and Business Development Scheme. Contact DBM at 203-3901 or dbmsmef@dbm.mu.
GBC & FSC Regulations
What are the economic substance requirements for a GBC?
A GBC must have: at least two resident directors, a physical office in Mauritius, key decisions made in Mauritius, accounting records maintained locally, and operational expenditure proportionate to activities. The FSC conducts annual reviews.
What is the FSC licence fee for a GBC?
As of July 2026, the GBC processing fee is USD 600 and the annual licence fee is USD 2,600. Authorised Companies pay USD 600 processing and USD 1,400 annually. Fees are pro-rated for first-year entities.
What reporting obligations does a GBC have?
GBCs must file: audited financial statements within 6 months of year-end, annual return with ROC, Economic Substance Declaration to FSC, and maintain a register of beneficial owners. The FSC licence must be renewed annually by 30 June.
What is the difference between a GBC and an Authorised Company?
A GBC holds an FSC licence, accesses tax treaties, and can benefit from partial exemption (3% effective rate). An Authorised Company does not hold an FSC licence, has no treaty access, and pays 15% tax. Both require a licensed Management Company.
Banking & Finance
How do I open a corporate bank account?
Submit your Certificate of Incorporation, BRN, director IDs, and proof of address to your chosen bank. Major banks include MCB, SBM, ABC, and MauBank. KYC review typically takes 1-2 weeks. You can invoice from registration day while the account is being processed.
What is a Tax Account Number (TAN)?
A TAN is an 8-digit number issued by the MRA for tax purposes. It is automatically generated when you register for tax after incorporation. You need a TAN to file returns, remit VAT, and open bank accounts.
Can I receive payments before my bank account is ready?
Yes. Invoicing is legal from the day of registration. Your first client payments can land once the account activates. Some businesses use payment processors or personal accounts temporarily.
About KickOff Mauritius
What is KickOff Mauritius?
KickOff Mauritius is a comprehensive platform for Mauritian entrepreneurs. We provide free business guides, paid consultancy services (company incorporation, business plans, branding, etc.), and a curated directory of verified service providers.
Is the knowledge hub really free?
Yes! All our guides and resources are completely free. We believe in making business knowledge accessible to everyone in Mauritius.
Do you serve only Mauritius?
Yes, we specialize in Mauritius. Our guides cover Mauritian regulations, our services are Mauritius-specific, and our directory features local providers. However, some services like branding and website development can be delivered remotely.
How do I get started?
Browse our knowledge hub for free guides, or WhatsApp us at +230 5514 5150 to discuss your specific needs. We typically respond within 1 hour during business hours.
Services & Pricing
What services do you offer?
We offer 10 main services: Company Incorporation (contact us for pricing), Business Plans (Rs 10,000), Brand Identity (Rs 10,000), Website Development (from Rs 850/month), Business Software (Rs 15,000-45,000), Accountant Referrals (Free), Google Workspace Setup (Rs 2,000), Bank Account Opening (Rs 3,000), Work Permits (Rs 8,000), and Business Licenses (Rs 2,000-5,000).
Are your prices fixed?
Most prices are fixed for standard services. Some services (like software implementation or complex business plans) may vary based on scope. We'll always provide a clear quote before starting work.
Do you offer package deals?
Yes! Contact us if you need multiple services (e.g., incorporation + business plan + branding). We offer package discounts for bundled services.
What payment methods do you accept?
We accept bank transfer, mobile money (Juice, MyT Money), and credit/debit cards. Payment is typically required upfront before work begins.
Can I get a refund if I'm not satisfied?
Yes, but it depends on the stage: Full refund before work begins, prorated refund for work in progress, case-by-case for completed work with quality issues. See our Terms of Service for details.
Directory Listings
How do I get listed in the directory?
Go to our Get Listed page, choose a plan (Basic Rs 1,000/month, Featured Rs 2,500/month, or Premium Rs 5,000/month), fill out the application form, and we'll verify and publish your listing within 24 hours.
What's included in a directory listing?
All plans include: verified badge, company profile, contact info display, category listing. Featured adds priority placement and portfolio. Premium adds top placement, reviews, and priority support.
Do you take commissions on leads?
No! We charge a flat monthly fee, not a commission. You keep 100% of what you earn from directory leads.
Can I cancel my listing anytime?
Yes, cancel anytime with no penalties. Cancellation takes effect at the end of your current billing period. No refunds for partial months.
How do you verify providers?
We verify business registration, check credentials, validate contact info, and review the quality of services before approving listings. This maintains directory quality.
Specific Services
How long does company incorporation take?
7-14 days typically. We handle the CBRD application, follow up on your behalf, and guide you through the entire process. Government processing time is the main variable.
Do you help with work permits for foreigners?
Yes! We assist with Occupation Permits for investors (USD $100,000+ investment), professionals (Rs 50,000+ salary), and self-employed (USD $50,000+ investment). Our fee is Rs 8,000 for preparation and guidance.
Can you register a company for non-residents?
Yes, but the process is more complex and takes longer (2-4 weeks). You'll need additional documentation (passport, proof of address abroad, etc.). Contact us to discuss your specific situation.
Do you provide ongoing accounting services?
We don't provide accounting ourselves, but we refer you to vetted, reliable accountants (free referral). You get 10% off your first year when you mention KickOff.
What's included in a business plan?
Executive summary, company description, market analysis, competitive analysis, marketing strategy, operations plan, financial projections (3 years), Excel financial model, and PowerPoint presentation. Bank-ready and investor-ready.
Technical & Support
What are your business hours?
Monday - Friday: 9:00 AM - 5:00 PM. Saturday by appointment. We typically respond to WhatsApp messages within 1 hour during business hours.
Do you offer support after service delivery?
Yes! Most services include 30 days of post-delivery support via email/WhatsApp. Premium directory members get ongoing priority support.
Can I see samples of your work?
For branding, websites, and business plans, yes - we can share sanitized samples. Contact us and we'll send relevant examples for your industry.
Do you offer training on tools/platforms you set up?
Yes! Google Workspace setup includes a 60-minute training session. Website projects include basic CMS training. Software implementation includes user training.
How do I update my directory listing?
Contact us via WhatsApp or email with the updates you need. Basic/Featured members: we'll update it for you. Premium members get self-service access to their dashboard (coming soon).