Mauritius
Mauritius: 3 company types, its taxes, banking and business environment.
Forming a company
Company types in Mauritius
The 3 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Mauritius. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Mauritius.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Mauritius: where to register, file and check.
Blocs and agreements
The trade arrangements Mauritius belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- African Continental Free Trade Area
- Free trade area · since 7 October 2019
Covers goods, services.
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means a Member State that has ratified or acceded to this Agreement and for which the Agreement is in force
- SADC Free Trade Area
- Free trade area
Covers goods.
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13 SADC Member States are participating in the Free Trade Area (FTA) while three are not yet participating, namely Angola, DRC and the Comoros.
- COMESA Free Trade Area
- Free trade area · since 31 October 2000
Covers goods.
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Burundi and Rwanda joined the FTA on 1st January 2004.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 15%
- Distributions
- Not in our records
- Audit
- A company shall, at each annual meeting, appoint an auditor (Companies Act 2001, s.195, subject to s.209).Official The registry or ministry page as of 2026-10-10
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a company shall, at each annual meeting, appoint an auditor to-
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- MUR 500Official The registry or ministry page as of 2026-10-10
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Registration fee is an annual fee payable to the Registrar of companies under part 1 of the Twelfth Schedule of the Companies Act 2001
VAT
The tax on what the company sells in Mauritius, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Mauritius.
Tax calendar
When the main returns and payments fall due in Mauritius, tax year 2025, as the tax authority states it.
- Corporate tax return
- 6 months after the end of the accounting period · each year
a company files its return not later than six months from the end of the month in which its accounting year ends (a December year-end is due by the end of the following June). The MRA page adds that where the accounting year ends on 30 June or 31 December the due date for return and payment is 2 days, excluding Saturdays and public holidays, before the end of December and June respectively. The MRA tax calendar (July to December 2026) also gives a later date where no tax is payable or a loss is declared (15 January 2027 for a June 2026 year-end) and an extended date (2 February 2027) for a June year-end company that opted to file the fourth-quarter APS statement; its heading for the June 2026 year-end carries the year 2025 in error. The calendar says a return falling on a Saturday, Sunday or public holiday may be made on the following working day.
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Every company, is required to file its annual return not later than six months from the end of the month in which its accounting year ends.
- Corporate tax, final payment
- 6 months after the end of the accounting period · each year
the tax payable is paid at the same time as the annual return, so within six months from the end of the month in which the accounting period ends (same exceptions for 30 June and 31 December year-ends as for the return). Tax already paid under the Advance Payment System or withheld at source is deducted.
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shall submit, not later than six months from the end of the month in which its accounting period ends, a return declaring all its income derived by it during the preceding year and at the same time pay any tax payable thereon.
- Corporate tax, instalments
- 3 months after the end of the quarter · each quarter
Advance Payment System (APS) statements and payment of tax, if any, reach the MRA within 3 months from the end of the month in which the APS quarter ends; where the quarter ends in March the due date is 2 days, excluding Saturdays and public holidays, before the end of June, and where it ends in September 2 days before the end of December. Tax paid under APS is provisional and is deducted in the annual return.
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The APS Statement and payment of tax, if any, should reach MRA within 3 months from the end of the month in which the APS quarter ends.
- Personal income-tax return
- 30 September · each year
the annual return is due on 30 September (next working day if it is a Sunday or public holiday); the deadline is 15 October for taxpayers filing their returns electronically and paying by ATM, mobile payment or direct debit. The MRA tax calendar lists 15 October for electronic annual returns of individuals for the income year ended 30 June 2026. The income year runs 1 July to 30 June.
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Due Dates for CPS Statements Return / Submission Date : 30 September Payment Date : 30 September* * Next working day if 30 September is a Sunday or Public Holiday
- Personal income tax, final payment
- 30 September · each year
the payment date is 30 September, with the return (next working day if it is a Sunday or public holiday); 15 October for taxpayers who file electronically and pay by ATM, mobile payment or direct debit.
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Due Dates for CPS Statements Return / Submission Date : 30 September Payment Date : 30 September* * Next working day if 30 September is a Sunday or Public Holiday
- Personal income tax, instalments
- 3 months after the end of the quarter · each quarter
CPS statements and tax are due quarterly: for 1 July to 30 September, 2 days (excluding Saturdays and public holidays) before the end of December; for 1 October to 31 December, 31 March; for 1 January to 31 March, 2 days before the end of June. No statement is needed for the fourth quarter, since the annual return is due on 30 September. The rule is recorded as three months after the quarter ends, which the table matches to within two days.
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A CPS Statement of Income should be submitted quarterly to the Director General by every self-employed taxpayer deriving business income
- VAT return
- 20 days after the end of the month · each month
a return has to be submitted within 20 days from the end of the month or quarter to which it relates; where the return and the payment are both made electronically the time is one month (the MRA tax calendar lists the last day of the following month for electronic submission, for example 31 July 2026 for June 2026). If the last day falls on a Saturday, Sunday or public holiday the return may be submitted on the following working day.
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A return has to be submitted within 20 days from the end of the month or quarter to which it relates.
- Payroll withholding
- 20 days after the end of the month · each month
tax withheld under PAYE is paid to the Director-General within 20 days from the end of the month in which it was withheld; where it is remitted electronically, on or before the end of the month immediately following the month of withholding. The MRA tax calendar lists the electronic joint PAYE and social contribution return and payment on the last day of the following month. Late payment carries a penalty of 10% and interest of 0.5% per month or part of a month.
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Tax withheld by an employer under PAYE should be paid to the Director-General within 20 days from the end of the month in which the tax was withheld in such manner as may be prescribed.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Mauritius yet.
Economy and trade
What it exports
Goods Mauritius exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Mauritius’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs HS 1604 | 12.1% | 10.0% | 11.7% | US$299 m |
| Cane or beet sugar and chemically pure sucrose, in solid form HS 1701 | 9.6% | 11.1% | 10.5% | US$267 m |
| Other live animals HS 0106 | 3.0% | 3.6% | 4.3% | US$111 m |
| Fish, frozen, excluding fish fillets and other fish meat of heading 0304 HS 0303 | 2.7% | 3.0% | 4.0% | US$101 m |
| Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) HS 6203 | 5.2% | 3.9% | 3.8% | US$98 m |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 0.97% | 1.6% | 3.5% | US$90 m |
| Other knitted or crocheted fabrics HS 6006 | 2.5% | 2.1% | 3.1% | US$78 m |
| Mineral or chemical fertilisers, nitrogenous HS 3102 | 1.5% | 4.0% | 2.6% | US$67 m |
| Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg HS 3105 | 2.1% | 2.5% | 2.6% | US$65 m |
| T-shirts, singlets and other vests, knitted or crocheted HS 6109 | 3.6% | 2.2% | 2.1% | US$55 m |
Total goods exports, 2024: US$2.6 bn. The ten largest headings are shown.