Corporate Services in Mauritius After Incorporation

What corporate services mean once the company exists

When people search for corporate services in Mauritius, they often mean the steps that create a company. This site starts where that stage ends. A company on the register has to keep acting like one: holding board meetings, maintaining legal registers, closing its accounts, filing returns and, where it employs people, running payroll correctly.

Many of these tasks are handled with a FSC-licensed corporate service provider (Management Licence), which is the licence category the law uses for firms that administer Mauritian companies. Others stay with the directors, whatever support is bought in. The guides here set out which is which, so that you can ask better questions of whoever supports you.

The information is general. How a rule applies to your company depends on its type, its licence, its activities and its shareholders, and that calls for an adviser's analysis.

Which type of company are you running?

Corporate companies in Mauritius do not all face the same obligations. The Financial Services Act 2007 draws a clear line between two global business vehicles, and the Income Tax Act treats both as a "global business entity".

An Authorised Company must also file a financial summary with the FSC each year, no later than six months after its financial year end. A domestic private company has none of these licence-specific duties but remains subject to the Companies Act 2001. If you are unsure where you sit, begin with corporate compliance in Mauritius.

The main areas, and where to read about them

Directors and the board

A GBC needs resident directors, and many other companies choose to appoint one for practical reasons. Resident director rules and choices explains the role, and the board's own work is covered in the guides on board meetings and directors' duties.

Registers and beneficial ownership

Every Mauritian company must identify its beneficial owner at all times and record the details in a separate register: full name and residential address, identity or passport number, nationality and the holding structure that leads to the ultimate beneficial owner. The company also keeps evidence of the steps it took, including a written statement from the beneficial owner, who must tell the company about any change. The Registrar of Companies holds its own Beneficial Ownership Register, which the Companies Act does not describe as public. See the beneficial ownership register guide and the wider list of statutory registers.

Accounts and audit

Financial statements, audit exemptions and the choice of auditor are explained under audit requirements. Whether an audit is needed turns on the company's category, so do not assume that a small company is exempt.

Tax and payroll

Income tax returns, advance payments and CSR are filed with the Mauritius Revenue Authority (MRA). Employers also deal with PAYE, CSG and NSF; the payroll hub links to each. Two levies apply by reference to a company's income: the Corporate Social Responsibility fund under section 50L and the Corporate Climate Responsibility Levy under section 50O of the Income Tax Act.

Anti-money laundering

Corporate service providers are reporting persons under the Financial Intelligence and Anti-Money Laundering Act (FIAMLA), with the Registrar of Companies as their regulatory body. Reporting persons must assess their own money laundering and terrorist financing risks. AML/CFT compliance shows what this means in practice for a company and for those who serve it.

Plan the year before it plans you

Most obligations recur. A calendar turns a list of duties into dates and owners, and a checklist helps at year end. Start with the compliance calendar and the annual compliance checklist. Some deadlines have already passed for older companies: those incorporated before the beneficial ownership provisions took effect had to comply by 30 June 2026.

Choosing who supports you

Fees for changing provider, registered agent duties and licence categories all affect the choice. How to choose a corporate services provider lists what to check before you appoint one. If you want to be put in touch with an FSC-licensed firm, use the form on the contact page.

FAQ

Are corporate services in Mauritius only needed at incorporation?

No. Incorporation is a single event, while directors' duties, registers, accounts, tax filings and anti-money laundering controls continue for as long as the company exists. Dormant companies are not exempt from every duty.

Does a Mauritius Ltd need a resident director?

It depends on the company. A GBC must have two resident directors; for other companies the answer depends on the company's category and constitution. Check the facts of your own case with an adviser.

Can a registered agent be changed later?

Yes, but not without conditions. Since 1 August 2024, a request to appoint a new FSC-licensed corporate service provider (Management Licence) for a GBC, or a new registered agent for an Authorised Company, must be accompanied by the fee set in the FSC Rules.

Is the Beneficial Ownership Register public?

The Companies Act describes it as accessible to competent authorities and other prescribed public authorities. It does not describe it as public.

Sources

• Financial Services Act 2007, consolidated to 1 September 2026 — Financial Services Commission
• Companies Act 2001, updated 15 May 2026 — Corporate and Business Registration Department
• Financial Intelligence and Anti-Money Laundering Act, consolidated 2026 — Financial Intelligence Unit
• Income Tax Act, consolidated — Mauritius Revenue Authority