Company registration in Mauritius: A step-by-step guide

Mauritius is one of Africa’s most business-friendly environments, with the SME sector contributing approximately 40% of GDP and employing 54.6% of the labor force, according to the UNDP.

It is also a gateway for international businesses because of its location near Africa, Asia, and along the rim of the Indian Ocean. Key areas, such as Port Louis, Ebene Cybercity, and the Freeport zones, are flagship hubs for business development.

Business benefits of company registration in Mauritius

Setting up a business in Mauritius provides many advantages, making it an ideal location for business expansion. Let’s explore them below:

Tax and fiscal incentives

• 15% standard corporate tax and 3% reduced rate on export profits.
• Foreign-source income, including dividends and interest, qualifies for an 80% partial exemption, while certain categories qualify for 95%.
• Large MNE groups are subject to a Qualified Domestic Minimum Top-Up Tax (QDMTT) with a tax rate of 15%, effective for fiscal years starting on or after 2025/2026.

Market and international access

• 46 double taxation agreements granting beneficial withholding tax and treaty relief across the globe.
• Membership in COMESA and SADC offers preferential access to a 600+ million consumer market.
• Port Louis Freeport and Ebene Cybercity offer world-class hubs for ICT, finance, and logistics expansion.

Business setup and operational advantages

• Company incorporation through online platforms such as CBRIS is usually completed within three working days.
• 100% foreign ownership is permitted in most sectors, except sensitive ones such as sugarcane, print media, and television broadcasting.
• No minimum capital for certain non-regulated sectors.
• Full repatriation of profits and capital.

Next, let’s break down the company registration process, from standard procedures to Employer of Record (EOR), so you can determine the best fit for your business.

A step-by-step guide to registering a company in Mauritius

Here’s a simplified breakdown of the main steps involved when registering a business in Mauritius.

Step 1: Select your business structure

Before you can register your business, select the appropriate business structure:

Domestic company

• Private companies can have 1 to 25 shareholders, while public companies have no maximum limit.
• Minimum one resident director
• 100% foreign ownership permitted, save in prohibited sectors
• Submit business registration documents through CBRIS

Global Business Company (GBC)

• Submit an application to the FSC through a management company for a Global Business License
• Needs two resident directors, a local company secretary
• Needs to file audited accounts on an annual basis

Authorized Company (AC)

• Appoint a registered local agent if the business is controlled outside Mauritius.
• May not conduct banking, financial, or insurance business locally.

Branch of a foreign company

• Submit the parent company’s certificate of incorporation, constitution, and accounts.
• Appoint two local authorized agents.
• Register within a month of commencing business in Mauritius.

Step 2: Pre-check and reserve your company name

• Apply online via the Corporate and Business Registration Integrated System (CBRIS).
• Check the list of prohibited names on the Corporate and Business Registration Department (CBRD) website before applying.
• Apply for name reservation with Form BN/1 through the CBRIS portal online.
• Obtain the Name Reservation Certificate, which is mandatory.
• Pay approximately US$2.20 (MUR 100) for the name reservation fee.
• The reservation is valid for 2 months and can be extended once.

Step 3: Gather official documents

• Application for Incorporation (Form 1).
• Consent of Director (Form 7) and Consent of Secretary (Form 8).
• Shareholders’, directors’, and secretary’s details (full name, address, nationality, occupation).
• Authenticated copies of passports or national ID cards of foreign shareholders or directors.
• Utility bill/bank statement as proof of residential address.
• Description of Business Activity and SIC Code (Standard Industrial Classification).
• Constitution (optional) — if the company doesn’t adopt its own, the default provisions of the Companies Act 2001 will apply.

Step 4: File the incorporation or branch registration

• Create a CBRIS account and log in.
• Fill in and upload the standard Companies Act forms (incorporation or foreign company filing).
• Attach the same documents listed in Step 3.
• Pay the Registrar filing fee.
• Get the Certificate of Incorporation (domestic) or Registrar’s Certificate of Registration for a foreign company and the Business Registration Number (BRN).

Step 5: Register for tax with MRA

• Automatically register with the Mauritius Revenue Authority (MRA).
• Get a Tax Account Number (TAN).
• VAT registration is compulsory if annual turnover exceeds approximately $66,000.
• Maintain records required by the MRA (such as invoices and VAT returns).

Step 6: Register for Social Security and NPF contributions

• Register employees with the Contribution Sociale Généralisée (CSG) and National Pension Fund (NPF) via the MRA system.
• Make and pay contributions on a monthly basis through the MRA online portal.

Step 7: Obtain sectoral licenses (Where necessary)

• When conducting financial/global business activities, apply for the FSC licence through the FSC application.
• For Freeport activities, apply for a Freeport Certificate through the EDB Freeport Licensing System (FLS) and pay the prescribed annual fee shown on the EDB FLS schedule.
• For other regulated sectors (telecoms, health, tourism, education), submit the licence application to the relevant ministry/regulator.

Cost of registering a business in Mauritius

Before expanding your business in Mauritius, let’s understand the costs involved. Below is a detailed breakdown:

Registration costs

• Minimum share capital: No minimum share capital required.
• Name reservation fee: $2.20 (MUR 100), non-refundable.
• Domestic company: $77–$110 (MUR 3,500–5,000) for standard registration, depending on business type, with CBRD.
• Global Business Company (GBC) incorporation for the first year: Approximately $2,815 (MUR 128,160), including government and mandatory management company fees.
• Authorized Company (AC) incorporation for the first year: Approximately $4,700, including government fees and service packages.
• Trade fee: Varies depending on the company and classification; contact CBRD for details.

Legal and notary fees

• Legal fee: Drafting of the constitution and other legal matters depends on the service provider, typically ranging from $220–$4,400 (MUR 10,000–200,000).
• Notary fee: Notary fees range from $22–$110 (MUR 1,000–5,000), depending on the provider and document type.

Accounting and taxation costs

• Tax Account Number (TAN) registration: This is required for tax purposes, which is done free of charge.
• Annual return filing fee: $10–$30 (MUR 450–1,300), depending on company type.
• Corporate tax rate: The tax rate for Global Business Companies is 15%, with eligibility for partial exemptions.

Annual maintenance costs

• Annual registration fee: $66–$286 (MUR 3,000–13,000) is payable in January each year, depending on company type and classification.

Registered office and address renewal costs

• Registered office: A GBC must have a registered office in Mauritius. Fees average $110–$330 (MUR 5,000–15,000) per year.
• Address renewal: Costs range from $44–$110 (MUR 2,000–5,000) per year.

Here’s how traditional company registration in Mauritius compares with using an Employer of Record (EOR):

How an Employer of Record (EOR) simplifies company registration in Mauritius

An Employer of Record (EOR) in Mauritius is a great solution to lawfully employ and deal with employees without the headache of establishing a local entity and navigating labor law, tax, and obligations.

• Hire workers instantly without creating a local entity, avoiding the multi-step process of incorporation, which can last several weeks.
• Removes the need to handle administrative procedures such as obtaining a TAN, registering with the National Pension Fund, and paying trade fees.
• Manages payroll, statutory contributions, and employee benefits, eliminating the complexity of monthly submissions and yearly returns.
• Provides complete conformity with local labor laws and social security requirements, avoiding risks from the Mauritius Employment Rights Act.
• Save on incorporation fees, registered office expenses, yearly maintenance, and legal charges.

What is the difference between standard company registration and expanding through an EOR in Mauritius?

Traditionally, in Mauritius, registering a GBC or an AC would entail incorporation with the Corporate and Business Registration Department (CBRD), a registered local office, minimum government fees, etc. In comparison, via an Employer of Record (EOR), companies are able to easily manage payroll, benefits, and statutory compliance.

The following table assists in selecting a normal company registration or an Employer of Record (EOR).

Cost Comparison: Standard Registration vs. EOR

Below is how an EOR assists Mauritian businesses:

Reduce Mauritius compliance headache: EOR takes care of TAN registration, National Pension Fund contributions, and statutory labor filings.

Streamline payroll: The platform handles monthly Mauritius payroll, employee benefits, and statutory deductions.

Cost-saving: EOR allows companies to hire employees immediately without creating a GBC or AC, hence saving on incorporation and other expenses.

Take the stress out of your Mauritius expansion with Multiplier

Growing in Mauritius can appear to be complex, but an EOR such as Multiplier simplifies international growth by taking care of local compliance, payroll, and tedious tasks.

The following is how Multiplier facilitates growth in Mauritius using its EOR solutions:

• Simple hiring: Multiplier takes care of compliant contracts, hiring, and statutory registrations.
• Stress-free payroll and benefits: The platform conducts monthly payroll, taxes, and social security payments.
• Efficient operations: Multiplier manages expense reporting, employee data, and regulatory reporting.
• Compliance and risk management: It ensures business compliance with Mauritius employment laws, TAN requirements, and other obligations.

By working with an EOR such as Multiplier, companies can enter Mauritius rapidly, remain completely compliant with local legislation, and minimize administrative hassle.

Book a demo today and see how Multiplier can streamline your Mauritius operations.

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