On this page
If you are asking what Corporate Mauritius is, the short answer is an editorial site about the running of a Mauritian company: compliance deadlines, directors, records, accounts, tax filings, payroll and anti-money laundering duties. The starting point is the compliance overview, and everything else branches out from it.
Who writes the Corporate Mauritius guides
The guides are drafted by legal and financial writers who work from published legislation, regulator guidance and official forms, not from hearsay or from the marketing of service firms. No page is signed by a named adviser, and none is written by a client or a supplier. Each page states the rule, the condition that triggers it and its limits, so that you can judge how it applies to your own company.
The site gives general information. It is not legal, tax or accounting advice. Where the answer turns on your facts, the page says so and points you towards a qualified adviser.
How each guide is checked
A page goes through the same sequence before it is published or updated.
- Locate the primary source
The statute, the regulator's guideline or the official form that creates the obligation.
- Draft in plain English
The rule is explained in British English, keeping official terms such as Registrar of Companies untouched.
- Check every figure
A number, rate or date appears only if an official document states it, and it is quoted as written.
- Review and date
The page carries a last-updated date and is revisited when the underlying text changes.
Two habits follow from this method. First, a figure that cannot be traced to an official document is left out and replaced by a plain description, such as a fixed annual fee or the statutory deadline. Second, where two official sources disagree, the page names the source it follows or stays deliberately general.
Which official sources we use
The table shows the main source families and the kind of question each one answers.
| Source | What it settles |
|---|---|
| Companies Act 2001, as updated on the website of the Corporate and Business Registration Department (CBRD) | Registered office, directors, registers, filings |
| Income Tax Act, consolidated text published by the Mauritius Revenue Authority (MRA) | Tax treatment, levies, contributions |
| Guidance published by the CBRD | Beneficial owner identification and filing practice |
| Financial Services Commission (FSC) rules and guidelines | Licensed providers, reporting and AML/CFT expectations |
| Financial Intelligence Unit (FIU) material | Reporting channels and suspicious transaction duties |
Rules change, and some official pages are dated or carry no visible revision date. When that is the case, the guide says it, and you should confirm the current position before acting. Our pages on the compliance calendar and penalties for non-compliance show how this caution is applied in practice.
How to use the site
- Start with the annual compliance checklist to see what falls due in a year.
- Use the glossary when a term such as MLRO or statutory register is unfamiliar.
- Read the frequently asked questions for short answers, then follow the links to the detailed guide.
- Go to the pages on the resident director, audit requirements and payroll when you need the full rules for one area.
Some topics are handled elsewhere and are only mentioned here in passing: company secretarial services, economic substance, CRS and FATCA reporting, domiciliation and VAT.
Independence and the enquiry form
The site offers a single enquiry form. It is relayed to an FSC-licensed corporate service provider (Management Licence). Sending a request is optional, and the guides are written to be useful without it. If you are weighing an outside provider, the guide on how to choose a corporate services provider lists the questions worth asking. To submit a request, use the contact form.
FAQ
Is Corporate Mauritius a law firm or a regulator?
No. It is an information site. It does not represent the FSC, the CBRD or the MRA, and it does not give personalised advice. Official texts and a qualified adviser remain the authority for your own situation.
Can I rely on a guide as it stands?
Treat it as a reliable starting point. Check the last-updated date and, where a deadline or amount matters to you, confirm it against the official document linked on the page.
What happens if an official source and a guide disagree?
The official source prevails. Tell us through the contact form and the page will be reviewed.