Setting up a business in Mauritius
Updated 2019-06-06 15:26

Mauritius is a great destination for potential investors and entrepreneurs. Setting up a business is quite simple, with a relatively straightforward process. 

The different types of companies in Mauritius

The Companies Act 2001 refers to four different types of companies:

  • Private Company: a private company that cannot be offered to the public, with the number of shareholders not exceeding 25.
  • One-person Company: this is a company with only one shareholder who is also the sole director of that company. The company is by default a private company.
  • Public Company: a public company listed on stock exchange markets. There is no limit to the number of shareholders.
  • Global Business Company: companies involved in the offshore sectors (GBL1 & GBL2)

Different legal statuses

Foreign investors have various options when setting up a company:

  • Limited by shares: A company limited by shares is formed on the basis of having its shareholders' liability limited to any unpaid amount on the shares respectively held by the shareholders
  • Limited by guarantee: A company limited by guarantee is a company formed on the basis of having its shareholders' liability limited by its constitution to such amount as the shareholders may respectively undertake to contribute to the assets of the company in the event of winding up
  • Limited liability for actions and guarantees


To register the company, visit the Registrar of Companies (ROC), either in person or online, in order to determine if your proposed company name is available or not. The cost is approximately Rs. 3,200, not including the Rs. 100 needed to reserve the company name.

Once that's done, you are required to fill out a form with all the details of the proposed company. A Business Registration Card with the company's number and the Certificate of Incorporation will be delivered upon approval of the application form and receipt of the relevant documents.

Subsequently, the ROC will inform the Mauritius Revenue Authority (MRA), the local authorities (the Municipal or District Council), and the Ministry of Social Security of the incorporation of the company. The company will then be registered with the MRA and the Ministry of Social Security.

Once the company is registered, the ROC also will inform other competent authorities (the police, fire services department, Ministry of Health, Ministry of Environment) of the company's incorporation, as well as of the start date of the business' activities.

You are required to go the nearest Municipal Council with the Certificate of Incorporation of the company, along with a letter requesting the production of a company seal. You will also be required to pay your licence fees to the local authorities, which must be paid within the first 15 days following the start of the business' activities and must be paid in two equal instalments during each financial year. The first deposit should be paid before the 31st of January and the second by the 31st of July. The local authority reserves the right to impose a 50% penalty of the whole amount which has not been paid within the prescribed period.

The following documents need to be provided during the first instalment of the license fee (as from Rs. 2,500):

  • Two copies of the Trade Licence
  • The identity card of the applicant
  • The Certificate of Incorporation
  • The site plan for which the Building and Land Use Permit was granted
  • Proof of ownership of the premises, consent of the lessor, or any contract about the premises
  • The premises' owner identity card

The company then needs to be registered with the Ministry of Social Security along with the relevant documents upon submission of the following:

  • Registration Number of the employer
  • Business Registration Card
  • List of the directors of the company

The information must be downloaded from the Central Business Registration Database situated at the Registrar of Companies.

Useful links:
Registrar of Companies ' Corporate and Business Registration Department
Declaration of Trades
Board of Investment
Global Business company (GBL1 & GBL2)

We do our best to provide accurate and up to date information. However, if you have noticed any inaccuracies in this article, please let us know in the comments section below.