How To Start A Business in Mauritius

Doing business in Mauritius

Below is a detailed summary of the bureaucratic and legal hurdles faced by entrepreneurs wishing to incorporate and register a new firm in Mauritius. It examines the procedures, time and cost involved in launching a commercial or industrial firm with between 10 and 50 employees and start-up capital of 10 times the economy's per-capita gross national income.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 189 economies. The most recent round of data collection was completed in June 2015.


Requirements for Foreigners

Registration Certificates

For the following categories, it is an obligation to register and obtain a Registration Certificate from the Board of Investment: 

  • Non-Citizen investors, self-employed and professionals who intend to apply for an Occupation Permit;
  • Retired Non-Citizens who intend to apply for a Residence Permit; 
  • Non-citizen investors who wish to acquire immovable property for business purposes;
  • Companies who want to benefit from land conversion tax exemption on agricultural land for development;
  • Companies manufacturing goods for exports wishing to benefit from special labour and employment provisions;
  • Investors with a development project under the Integrated Resort Scheme (IRS); 
  • Investors intending to operate in a Freeport Zone.
  • Guidelines for registration with BOI can be obtained on the following webpage:

Occupational Permit

Foreigners can benefit from an occupation permit, which allows them to reside and work in Mauritius.

There are 3 categories of foreigners eligible for an occupation permit:

  • An investor carrying out an economic activity which generates an annual turnover exceeding MUR 3 million; 
  • A self-employed generating an annual income exceeding MUR 600,000; 
  • A professional employed under a contract of employment with a basic monthly salary should exceeding MUR 30,000.

Application form regarding Occupation Permit

If not qualified for an Occupation Permit, foreigners have to apply for a Work Permit and a Residence Permit with the Ministry of Labour and the Passport and Immigration Office.


Two Easy Steps to Register a Company in 3 days

Incorporate a company

Two easy steps to incorporate a company.

Business start up

Mauritius offers a very conducive business environment where it is possible to start a business in only 3 days.

Building and Land Use Permit

A Building and Land Use Application is a formal request for permission to carry out a proposed development/building.
Occupation Permit

An Occupation Permit is a permit that allows an eligible non-citizen to live and work in Mauritius for up to 3 years.
Work Permit

Work Permits are issued by the Employment Division of the Ministry of Labour, Industrial Relations & Employment.



No.ProcedureTime to CompleteAssociated Costs
 1Register at the Registrar of Companies and Reserve a unique company name
Agency: Registrar of Companies

Searching for a unique company name can be conducted at the Office of the Registrar or online for free. Name reservation costs MUR 100 but is not mandatory as per the amendments brought to section 31 of the Companies Act 2001 through the Business Facilitation (miscellaneous provisions) Act 2006.

To register, the entrepreneur then completes the company incorporation form and the business registration form including the relevant business details and submits them either online or to the Registrar of Companies after payment of fees has been affected either online or on-site. The registration fee for private companies is MUR 3000 + MUR 200 for the certificate of incorporation + MUR 200 for the Summary of File. In order to promote online registration, the fee to obtain the certificate of incorporation for online registration costs less: MUR 100. The application forms can be downloaded from the Registry's website: The entrepreneur then obtains the Business Registration Card which includes the unique identifier (business registration number) and the Certificate of Incorporation.

Upon incorporation, the Registrar of Companies updates the online Central Business Registration Database with the details of the registered companies. The Mauritius Revenue Authority, Local Authority (Municipality) & the Ministry of Social Security are connected to the Central Business Registration Database system, which is located at the Registrar of Companies. Therefore, once a company is incorporated, it is automatically registered for taxes and does not need to file a separate application at the Tax Office. The information of the employer is electronically shared with the Ministry of Social Security (MSS).
2 days MUR 3,000 as registration fees + MUR 200 for the certificate of incorporation + MUR 200 for the Summary of File
 2Receive inspection by the local authorities
Agency: Local Authorities

Once the company is registered, the Registrar of Companies provides relevant agencies with an electronic notice about the newly registered business and the expected start date of its business activities. These agencies include: the Sanitary Authority, the Police Department, the Fire Services Department, the Ministry of Health, the Ministry of Environment, and so forth. Subsequently, local authorities communicate fees, relevant guidelines, and other provisions with businesses that intend to trade within their jurisdiction.
4 days on average no charge
*3Pay the license fees
Agency: Local Authorities

The license fee published by the local authority (municipality) for the current financial year must be paid within 15 days of the start of business operations, and thereafter in respect of every subsequent financial year in 2 equal installments: the first one on or before January 31, and the second one on or before July 31. The authority will levy a 50% surcharge on any unpaid amount within the prescribed period.

The first payment of the license fee must be accompanied by the following documents:
1. Declaration of trades form (which can be downloaded from the website of the municipality and must be submitted in duplicate)
2. Business registration card (2 copies)
3. ID Card (of the applicant)
4. Certificate of Incorporation
5. Site & location plan
6. Building & Land Use Permit
7. Written consent from the landlord (owner of premises) or Lease Agreement and Proof of ownership of premises
8. ID Card of the landlord (owner of premises)

According to the City Council of Port Louis (Fees for classified Trades) Regulations 2014 GN No. 128 of 2014 which came into effect in June 2014, the fees levied for classified trade of a general retailer are MUR 2,200.
1 day, (simultaneous with procedure 2) MUR 2,200 (for a general retailer)
*4Register with the Social Security Office
Agency: Social Security Office

The entrepreneur must submit a completed Social Security Registration application form on the Central Business Registration Database, along with the following documents:
1. Employer registration
2. Certificate of incorporation (2 copies)
3. Copy of the Business Registration Card
4. List of the company's Directors

Data is downloaded from the Central Business Registration Database system located at the Registrar of Companies. Potential employers are contacted by the Social Security Office. Employers should submit a monthly return of contributions either electronically or by filling in forms provided by the Ministry of Social Security (MSS). As of January 2013, legal amendments have been made to Section 46 of the National Pension Act to allow employers with 50 or more employees to electronically submit the monthly return of contributions to the Ministry of Social Security (MSS).
1 day, (simultaneous with procedure 2) no charge
*5Make a company seal
Agency: Seal maker

The Certificate of Incorporation of the Company together with a letter requesting them to make the company seal have to be submitted to the seal maker. It is to be noted that a company seal is not a requirement of the law since 2008.
1 day, (simultaneous with procedure 2) USD 12