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If you are comparing resident director fees in Mauritius, the first thing to know is that no official tariff exists. The law says when a company must have directors who live in Mauritius. It does not say what they may charge. Each provider sets its own price, and the cost of a resident director in Mauritius therefore varies with the scope of the mandate more than with the company's size.
This page explains what moves the price, what a fee normally includes, and which costs are separate. It gives no price list, because any figure would be a quote rather than a rule. For the legal role itself, see Resident Director Requirements in Mauritius.
Why a requirement creates a market
A resident director is a person who lives in Mauritius and sits on your board. Whether you need one depends on the type of company.
According to the official domestic incorporation page, a domestic company requires at least 1 resident director and 1 shareholder. Global Business companies and VCCs require 2 resident directors. An Authorised Company needs 1 director, who is not necessarily resident, together with a registered agent.
For a Global Business Company, the Financial Services Act goes further. When the FSC assesses whether a GBC is managed and controlled from Mauritius, it looks at whether the company has, at all times, at least 2 resident directors of sufficient calibre to exercise independence of mind and judgement. The words "at all times" were added by Act 18 of 2025, in force on 9 August 2025.
That last point shapes pricing. A board seat that must be filled continuously, by someone able to act independently, is a standing commitment for the person who accepts it.
What drives resident director pricing
Providers rarely publish a single rate. The following factors usually explain the gap between two quotes.
Type of company and licence
A domestic company with a simple activity is a lighter mandate than a Global Business Company. A GBC 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). The director's exposure to regulatory questions is higher, and so is the work.
Independence and decision-making
A nominee who signs what is placed in front of them is not what the regulator expects. The test refers to independence of mind and judgement. A director who actually reads the board pack, asks questions and attends meetings costs more than one who does not. A fee that looks low may reflect a role that would struggle to withstand scrutiny. The wider duties of directors under Mauritian law apply to every board member, resident or not.
Liability carried
Directors can be held personally accountable. The more complex or higher-risk the company, the more a careful provider will price in its own exposure, or decline the mandate. Read more on liability of a resident director.
Number of meetings and the time they take
A company that holds frequent board meetings, approves transactions often or needs documents reviewed at short notice demands more time. Quarterly governance is a different workload from an annual written resolution. See board meetings of a Mauritian company for the rhythm that usually applies.
Due diligence at onboarding
A responsible provider verifies the company, its owners and the source of funds before accepting a seat. Onboarding work for a complex ownership chain is heavier than for a single owner. This is often charged separately from the recurring fee.
Where the beneficial owner lives
A provider may price differently depending on how the structure is run and from where. For readers managing from abroad, the pages on running a company from South Africa, India and the United Kingdom cover practical points that affect how a board operates.
What a fee usually includes, and what it may not
There is no standard definition of "included". Ask for the scope in writing. The table below shows the items that most often decide whether two quotes can truly be compared.
| Item | Often in the recurring fee | Often charged separately or excluded |
|---|---|---|
| Holding the board seat | Yes | — |
| Attending board meetings | Usually, within a stated number | Extra or urgent meetings |
| Reviewing and signing routine resolutions | Usually | Complex transactions, financing, restructuring |
| Initial due diligence on the company and its owners | Sometimes | Often a one-off onboarding charge |
| Ongoing monitoring of the company's activity | Varies | Enhanced checks for higher-risk structures |
| Preparing board minutes | Varies | Often part of a separate administration service |
| Compliance reminders | Varies | Often tied to a corporate service arrangement |
| Resignation and handover | Rarely | Often a termination or exit charge |
| Directors' insurance | Rarely | Usually separate |
Two quotes at the same headline price can cover very different work. Compare the scope line by line, not the total.
Statutory costs that are not the director's fee
Many readers mix up the director's fee with the official fees that a company pays regardless of who sits on its board. These are separate items.
Regulator fees for a Global Business Licence
Since 1 July 2026, the Global Business Licence (code FS-4.1) carries a processing fee of USD 600 and an annual fee of USD 2,600. The Financial Services (Consolidated Licensing and Fees) (Amendment) Rules 2026 (Government Notice No. 119 of 2026), made by the FSC on 29 June 2026 and in force on 1 July 2026, replace the fee schedule, including for the Global Business Licence and the Authorised Company.
For the 2026-27 renewal cycle, the FSC moved the deadline for annual fees to 30 September 2026. Payment is made through the FSC One platform, including by direct debit or from the deposit account of an FSC-licensed corporate service provider (Management Licence).
Registry fees
Annual registration fees for companies, société commerciales, limited partnerships, LLPs and foundations are payable each year from 3 to 20 January inclusive. After 20 January, a higher rate applies. For a small private company, the fee is based on the turnover recorded at the registry. Where the financial summary has not been filed or is not yet due, the payment must be accompanied by a declaration from the directors that turnover did not exceed Rs 30 million.
Tax residence certificate
If your company needs to prove Mauritian tax residence, it may apply to the Director-General of the MRA for a Tax Residence Certificate. It must be issued within 7 days of the application, provided the required return has been filed and the service fee paid. Under article 20A of the Income Tax Regulations 1996, as consolidated to April 2026, the fee is MUR 1,000 for an individual, USD 1,000 for a CIS and USD 200 in other cases.
None of these amounts is paid to the director. They belong to the cost of running the company, and a provider that quotes "all-in" should say which of them it includes.
Why a cheap quote deserves a closer look
Price alone is a poor guide. A few questions help separate a reasonable offer from a risky one.
- Does the person genuinely live in Mauritius and have the time to act?
- How many other boards do they sit on? A very large number makes real oversight difficult.
- Will they attend meetings, or only sign afterwards?
- Do they pass the fit and proper test that regulators expect?
- What happens if they resign mid-year and the board falls below the required number?
A Global Business Company that drops below 2 resident directors at any moment has a problem with the "at all times" wording. The cost of repairing a gap, including delays and possible penalties for non-compliance, can exceed what was saved on the fee.
Is the company a Global Business Company or a VCC?
Is it a domestic company?
Is it an Authorised Company?
How to compare offers in practice
- Ask each provider to state the scope in writing: meetings, resolutions, due diligence, exit.
- Separate the recurring fee from one-off charges.
- Check whether the provider also acts as your corporate service provider; bundled arrangements can change the price of each part.
- Ask how liability and conflicts of interest are handled.
- Look at the notice period and exit terms before signing.
For the wider choice of provider, see How to Choose a Corporate Services Provider in Mauritius. If you prefer to describe your situation and be put in touch with a licensed firm, use the contact form.
FAQ
Is there an official fee for a resident director in Mauritius?
No. Legislation sets who must be resident and how many directors are required, but not what a director may charge. The amount is agreed between the company and the provider.
Are resident director fees the same for every company?
No. The price reflects the type of company, the licence held, the number of meetings, the due diligence needed and the liability the director accepts. A Global Business Company, which needs 2 resident directors at all times, is a heavier mandate than a simple domestic company.
Does the fee include the company's regulatory fees?
Normally not. Fees such as the Global Business Licence processing and annual fees, or the annual registry fee payable between 3 and 20 January, are paid by the company. Check whether a provider that quotes an all-in price has included them.
Can one resident director cover a Global Business Company?
Not on their own. When the FSC assesses whether a GBC is managed and controlled from Mauritius, it considers whether the company has at least 2 resident directors at all times, of sufficient calibre to act independently.
What about an Authorised Company?
An Authorised Company needs 1 director, who is not necessarily resident, and a registered agent. The registered agent must be an FSC-licensed corporate service provider (Management Licence). Its central management and control must lie outside Mauritius.
Is a lower fee a sign of a weaker service?
Not always, but it deserves questions. A low fee may mean limited scope, a director sitting on many boards, or exclusions that you will pay for later. Compare what is covered, not only the price.
Do I pay more if the company's profits are higher?
Providers often take complexity into account, but there is no rule linking a director's fee to profit. Ask whether the fee is fixed or changes with activity.
Where can I get a quote I can trust?
Describe your company and its needs through the contact form. The request is passed to an FSC-licensed corporate service provider (Management Licence). This page is general information, not advice; the right arrangement depends on your facts, so have a qualified adviser review it.
Sources
- Incorporation of a domestic company — Corporate and Business Registration Department
- Financial Services Act, as amended at 1 September 2026 — Financial Services Commission
- Financial Services (Consolidated Licensing and Fees) (Amendment) Rules 2026 — Financial Services Commission
- Circular letter on 2026-27 annual fees — Financial Services Commission
- Statutory obligations — Corporate and Business Registration Department
- Payment of registration fees 2025 and trade fees 2024/2025 — Corporate and Business Registration Department
- Income Tax Act, consolidated — Mauritius Revenue Authority
- Income Tax Regulations 1996 — Mauritius Revenue Authority