Compliance Calendar for a Mauritian Company

A Mauritius company compliance calendar is a planning tool, not a statute. No single law lists every deadline in one place: corporate duties come from the Companies Act 2001, tax duties from the Income Tax Act and the Mauritius Revenue Authority (MRA), payroll duties from employment and social-contribution rules, and anti-money laundering duties from the FIAMLA. This guide pulls them into one view so that a director can see what recurs, and when to prepare for it.

Exact calendar dates depend on your financial year end, your licence category and the notices the MRA and the Registrar of Companies publish each year. Rather than quote dates we cannot source, the calendar below is anchored on the rhythm of the year: each month, each quarter, year end, and the months after. Always confirm the current deadline for your own case on the official portals or with an adviser.

How to read the calendar

Compliance deadlines in Mauritius fall into four families:

• Corporate: board decisions, registers, accounts and filings with the Registrar of Companies or, for licensed entities, the Financial Services Commission (FSC).
• Tax: income tax, instalments, levies and contributions administered by the MRA.
• Payroll: employer returns and payments for PAYE, CSG and NSF.
• AML/CFT: risk assessment, customer due diligence, training, reporting and beneficial ownership records.

Some obligations are fixed by the calendar year, others by your own financial year. A company with a year end that differs from the tax year will see the same tasks land in different months from its neighbour. That is why a template is only a starting point.

The compliance year at a glance

Month-by-month and quarter-by-quarter view

The table sets out what normally recurs. It does not replace the legal deadline for any item.

For a printable version of the year-end tasks, see the annual compliance checklist.

Corporate calendar

Board meetings and records

A well-run company fixes its board meetings at the start of the year, ties them to the reporting cycle, and writes minutes at the time. The cadence is a governance choice; the law mainly asks that decisions are properly taken and recorded. Minutes, resolutions and transaction records form part of the file the company must be able to produce on request.

Registers and beneficial ownership

Registers are not an annual event; they are a continuous duty. This is most visible with beneficial ownership. Under section 91(3A) of the Companies Act 2001 (as updated on 15 May 2026), every Mauritian company must at all times identify its beneficial owner and, where relevant, any nominee, and record them in a separate register. The register holds the full name and residential address, the national identity or passport number, the nationality, and the holding structure that identifies the ultimate beneficial owner.

The company must keep a record of the steps it took to identify the beneficial owner, including a written declaration from the beneficial owner. The beneficial owner must, in turn, tell the company about any change of status. The company must make sure the information is accurate, up to date and available to the competent authorities without delay when requested.

A company incorporated before these provisions took effect, through the Finance Act 2025, had to comply by 30 June 2026. That date has passed, so any gap is now a live issue rather than a future task. The beneficial ownership register guide explains how to keep it current.

Accounts, audit and filings

After year end, the company prepares financial statements and, depending on its category, has them audited. Whether an audit is needed, and whether audited accounts must also go to the FSC, depends on the type of company. Annual return mechanics are covered elsewhere on this site and are not repeated here.

Tax calendar

The standard corporate income tax rate is 15% of chargeable income, under the First Schedule, Part IV of the Income Tax Act, for income years beginning on or after 1 July 2010. Several other charges sit alongside it, and each has its own timing.

Income tax return and instalments

The company files its return with the MRA after year end, and may pay tax in instalments during the year if it falls within the Advance Payment System. Practical steps for the return are in the corporate income tax return guide, and the quarterly mechanism is described in the Advance Payment System guide.

A company incorporated in Mauritius but centrally managed and controlled abroad is treated as non-resident under section 73A, but must still file an income tax return under section 116. A quiet year does not remove the filing duty.

Levies and contributions that change the picture

Since the Finance Act 2026, companies in the Advance Payment System pay the CCR Levy in three instalments of 25% with their instalment returns, and the balance with the annual return. Other companies pay it with the annual return. The levy cannot be reduced by tax credits, with limited exceptions in the Act. Likewise, no tax credit under the Income Tax Act can reduce the Fair Share Contribution (section 53N(5), VAT Act). Since the Finance Act 2026, the Fair Share Contribution test relies on taxable income alone; the turnover criterion has been removed.

The Alternative Minimum Tax is aimed at hotels, insurers, financial intermediaries, property companies and telecommunications companies, and excludes a global business entity, meaning a Global Business Licence holder or an Authorised Company. Whether you are in scope depends on your activity, so ask an adviser before assuming either way. Details on the CSR contribution are on its own page.

Payroll calendar

If the company has employees, payroll is the most frequent deadline on the calendar. It recurs every pay period and does not wait for year end.

• Each month: compute pay, withhold PAYE, account for CSG contributions and NSF contributions, pay over what is due within the statutory deadline and keep payslips.
• After year end: reconcile annual figures and prepare the year-end statements that employees and the MRA expect.

Missing a payroll date is rarely a one-off event, because the same obligation returns every period. Build the date into the books, not the director's memory.

AML/CFT calendar

AML/CFT duties follow the business, not the tax year. A company that is itself a reporting person, such as a company service provider, which the FIAMLA schedule lists with the Registrar of Companies as its regulator, has more to schedule than an ordinary trading company. A trading company still keeps its beneficial ownership records and cooperates with its service providers' due diligence.

Recurring items include a periodic review of risk, staff training, a check that customer files are current, and an independent review of the programme. If you are within scope, see AML/CFT compliance for what applies. Where a company has a registered agent, the Financial Services Act, section 71A(8), assigns the agent tasks such as filing required returns, passing on communications with the FSC, the MRA and the Registrar, AML/CFT measures and record keeping.

Secretarial support, economic substance, CRS/FATCA reporting, domiciliation and VAT sit outside this calendar and have their own rules.

Calendar checklist

• Fix board meeting dates for the whole financial year
• Confirm whether the company is in the Advance Payment System
• Check turnover against the CCR Levy threshold
• Set up monthly PAYE, CSG and NSF routines
• Review the beneficial ownership register and supporting declarations
• Refresh the AML risk assessment and training record
• Plan year-end close, accounts and any audit
• Diarise the income tax return and balance payment

What happens if you miss a date

Consequences vary by obligation: administrative penalties, interest on late tax, or action against directors. The penalties for non-compliance guide sets out the general picture. The safer approach is to calendar each recurring item two steps ahead: when to prepare, then when to file.

Key figures

If you want a provider to take over the routine, the contact form forwards your request to an FSC-licensed corporate service provider (Management Licence).