Frequently Asked Questions on Running a Mauritian Company

It must keep its governance, records and filings in order for as long as it exists: a compliant board, statutory registers, a beneficial ownership record, proper accounts, tax returns, payroll filings where it employs staff, and anti-money laundering controls where they apply. The annual compliance checklist turns this into a yearly routine.

The CBRD administers the Companies Act 2001, the Business Registration Act 2002, the Insolvency Act 2009, the Limited Partnerships Act 2011, the Foundations Act 2012, the Limited Liability Partnerships Act 2016, the Protected Cell Company Act 1999, the Mauritian Civil Code and the 1985 Code of Commerce.

The CBRD's official guide speaks of half a day, while its Customer Charter refers to half an hour once correctly completed forms are filed. Global Business Companies are the exception, because they need prior approval from the Financial Services Commission (FSC).

CBRIS, the Companies and Businesses Registration Integrated System, is the secure web application used to register businesses, incorporate companies, file statutory forms and pay annual fees. It was developed with Mauritius Network Services, the CBRD's service provider.

According to the official domestic incorporation page, a domestic company needs at least one resident director and one shareholder. Global Business and VCC structures need two resident directors, while an Authorised Company needs one director who need not be resident but must have a registered agent. See the resident director overview for the role and the choices available.

Not every company. Under section 163 of the Companies Act 2001, a company other than a small private company or an Authorised Company must have at least one secretary, an adult individual ordinarily resident in Mauritius (subject to section 164). The post may not stay vacant for more than 3 months.

It is a private company whose turnover for the previous financial year is below MUR 100 million, which holds no Global Business Licence and is not an entity listed in the First Schedule of the Financial Reporting Act. A newly incorporated private company counts as a small private company for its first financial year (Companies Act, s. 2(5)-(7)). The threshold was raised from 50 million by the Finance (Miscellaneous Provisions) Act 2022. The small private company guide covers the practical consequences.

It is a private company whose single shareholder is also its single director, other than where that shareholder is itself a company. The application must name the person who will act as secretary and call a meeting of the heirs if the sole director dies.

Yes. The application must include a document signed by each member confirming consent and the amount that member undertakes to contribute if the company is wound up.

Every company must at all times have a registered office in Mauritius. It is the address for service of legal documents, and the company's name and the words "Registered Office" must be displayed outside it. A change of office is notified to the Registrar and takes effect no earlier than 7 days after the notice is registered (Companies Act, ss. 187-188).

A change of director or secretary, whether an appointment, a resignation or a change of particulars, must be notified to the Registrar within 28 days. Failure is an offence for each director and the secretary, with a fine of up to Rs 200 000 (Companies Act, s. 142). The guide to directors' duties explains what else the board owes the company.

Yes. It needs a special resolution of shareholders, unless the constitution provides otherwise, a filed copy of the resolution and, where relevant, a name reservation notice. The change takes effect on the date of the certificate issued by the Registrar (Companies Act, s. 36).

The core registers sit alongside the minutes and resolutions of the board and shareholders. The statutory registers guide lists them and explains how to keep them current.

A beneficial owner is the natural person who ultimately owns or controls a company, or on whose behalf a transaction is carried out. Ownership or control may be held directly or indirectly, through shares at a prescribed percentage, voting rights, an ownership interest or control by other means. The earlier wording of section 91 used 25% of voting rights. Act 10/2024 (Government Gazette no. 77 of 25 July 2024) is the reference for the current definition.

Every Mauritian company must identify its beneficial owner, and any nominee, on a continuing basis and record them in a separate register. For each person: full name and residential address, national identity or passport number, nationality and the holding structure that identifies the ultimate beneficial owner (Companies Act 2001, s. 91(3A), as updated on 15 May 2026). The beneficial ownership register guide goes through it.

The Registrar of Companies keeps a Beneficial Ownership Register that all competent authorities and other prescribed public authorities can access. The Companies Act does not describe it as a public register.

The beneficial owner must inform the company of any change of status. The company, for its part, must keep a record of the steps it took to identify the beneficial owner, including a written declaration from the beneficial owner personally.

Yes. A company incorporated before the relevant provisions came into force (Finance Act 2025, Act no. 18 of 2025, Government Gazette no. 66 of 9 August 2025) had to comply by 30 June 2026. That date has passed, so any company still without a complete record should treat the gap as urgent.

The company must make sure that any register or information required on beneficial owners is accurate, up to date and made available without delay to the competent authorities on request.

The CBRD lists on its Guidelines page a document titled "BO Guidance – Identification of Beneficial Owners under the Companies Act 2001", dated 5 October 2026. This site has not summarised its detailed content, so read the document itself on the CBRD page before updating your records.

See the table above for 2026. The CBRD states that the 2026 amounts for larger private companies, public companies and foreign companies are double the 2025 ones (Rs 9 000 and Rs 13 500 respectively in 2025). Other 2026 fees include Rs 9 000 for a société commerciale, Rs 5 000 for a domestic limited partnership, Global Business limited partnership or domestic limited liability partnership, and Rs 9 000 for a foundation, with higher figures after the due date.

A company registered as dormant by the Registrar pays Rs 2 500 a year, or Rs 3 750 after the due date. Being dormant does not switch off every obligation, which is why a separate guide exists on keeping a dormant company compliant.

It depends on its size, activity and licence, and a small private company is not automatically treated like a large one. Work through the audit exemption guide and the wider audit requirements before deciding, and confirm with an adviser.

A Global Business Company (Financial Services Act 2007, s. 71) must be managed and controlled from Mauritius, carry out its core income-generating activities there, have 2 resident directors and be administered by an FSC-licensed corporate service provider (Management Licence). An Authorised Company (s. 71A) must have its central management and control outside Mauritius, a Mauritian registered agent that is an FSC-licensed corporate service provider (Management Licence), and may not carry on the activities listed in the Fourth Schedule of the Act.

The application goes through an FSC-licensed corporate service provider (Management Licence), in the form and manner the FSC determines, with the information, documents and fees set by the FSC Rules. The Chief Executive issues the authorisation on behalf of the Commission (s. 71A(2)-(3)).

It must file a financial summary with the FSC, following the model in the Ninth Schedule of the Companies Act (or other documents specified by the FSC Rules), no later than 6 months after the end of its financial year (s. 71A(10)). The guide to filing accounts with the FSC covers the wider picture.

Since 1 October 2024 (Act 11 of 2024), the FSC must grant an application within 10 working days of the date it is considered complete (s. 17B), and this extends to Global Business Licence and Authorised Company applications (s. 17C), except those lodged before 1 October 2024.

A Global Business Licence holder who applies to appoint a new FSC-licensed corporate service provider (Management Licence) must pay the fee set by the FSC Rules, as must an Authorised Company changing its registered agent. These requirements apply from 1 August 2024. The guide to choosing a corporate services provider sets out what to compare.

For the 2026-27 renewal cycle the FSC moved the payment deadline to 30 September 2026. Payment is made on the FSC One platform, including by direct debit or from the deposit account of an FSC-licensed corporate service provider (Management Licence).

The Corporate Climate Responsibility (CCR) Levy is 2% of the chargeable income of a company, due for the year of assessment beginning 1 July 2024 and every later year (Income Tax Act, s. 50O).

Each company must set up a Corporate Social Responsibility fund equal to 2% of its chargeable income of the previous year (s. 50L). How the money is used and what reliefs apply depend on the facts, so read the CSR contribution guide and ask an adviser.

Only if it employs staff. Employers then deal with PAYE, CSG and NSF each month; the payroll overview explains the steps and how they fit together.

Yes. A Company Service Provider is among the professions subject to the FIAMLA, with the Registrar of Companies as supervisory body. Acting as a formation agent for a legal person, such as a company, foundation or limited liability partnership, in helping someone else to incorporate or register it, is among the covered activities. Your own company may have separate duties too, described under AML/CFT compliance.

Consequences range from late fees to fines and, in serious cases, wider action against directors. The penalties guide sets out the main exposures.

Use the request form on the contact page. Your request is relayed to an FSC-licensed corporate service provider (Management Licence), which can look at your specific situation.